Alvin R. Jennings (1905-1990) was a rare breed of an accountant. He was trained as a practitioner and rose to become a managing partner at Lybrand, Ross Bros. & Montgomery, but he kept a constant watch on the academic field of accounting research. Jennings served on the influential American...

Previous research has highlighted the crucial roles that accounting plays in both the construction and development of the State. However, only limited attention has been paid to how accounting is both conceived and implemented as a technology of government. Taking a historical perspective, and...

Calls for greater transparency of accounting information were consistent in media discourse after the accounting crisis early this century. Our analysis of the media suggests different emergent meanings were associated with these calls of transparency and an underlying ‘taken for grantedness'....