Purpose The purpose of this paper is to explore the ways in which accountability is operationalised within the context of a South African microfinance institution (MFI). In particular, the authors consider the introduction of a tool to enhance consumer protection, the Client Protection Card...

millennium , n. Period of a thousand years, esp. that of Christ's reign on person on earth (Rev. xx.1–5); (fig.) period of good government, great happiness & prosperity. Hence ∼AL a. [f. L mille thousand + annus year, on anal. Of biennium two years' space] (Oxford Dictionary 1964, p. 768)....

Purpose: The purpose of this paper is to reflect upon the focus and changing nature of measuring academic accounting research quality. The paper addresses contemporary changes in academic publishing, metrics for determining research quality and the possible impacts on accounting scholars. These...

Purpose: The purpose of this paper is to analyse the highly cited articles published in Accounting, Auditing and Accountability Journal (AAAJ), since its inception, to answer three research questions: first, how have scholarly articles published in AAAJ developed? second, what are the focus...

Purpose: In 2001, the Accounting, Auditing & Accountability Journal (AAAJ) published a special issue entitled “Managing, measuring and reporting intellectual capital for the new millennium”. After 20 years, we revisit the eight articles in this special issue to trace early developments in...

Purpose: This paper explores the impact of contemporary calculative practices, termed “accountingisation”, on Australian accounting academics' values. Also, it seeks to understand the rationale underlying the development of various university performance measurement systems (PMSs), and...

Purpose: The purpose of this study is to examine the COVID-19 pandemic risk disclosures in a sample of annual reports of Australian public universities. These universities rely heavily on fee-paying onshore overseas students. Analysing these risk disclosures is essential to understanding the...