Purpose – This paper aims to introduce the AAAJ special issue on “Accounting as codified discourse”, explicate the idea … investigation. First, some of the broad‐spectrum accounting codes (e.g. historic cost) are currently under review in the expectation … that change will enable constructive accounting innovation. Second, the impact of more codified accounting on management …

in extant studies on accounting which purport to analyse accounting “texts”. Design/methodology/approach – By way of … example, the paper develops a critique of an existing study in accounting that adopts a “textually‐oriented” approach to … (2001) study is perhaps one of the more comprehensive in the accounting literature, the critique developed in the present …

Purpose – The purpose of this paper is to provide a response to “Analysing accounting discourse: avoiding the ‘fallacy … discourse analysis respecting the focus of accounting and finance” and that the aim of their work was pedagogical. They chose to … accounting texts are read and mobilised by radical activists in pursuance of their emancipatory goals, especially through CDA …

Purpose – The purpose of this research is to examine the composition of the editorial boards of 60 academic accounting … comprehensive study into the editorial boards of accounting journals. It shows the presence of an editorial board elite.  …

Purpose – The purpose of this research is to examine the role of accounting numbers in one organisation's attempts to … former sought to use accounting numbers to calculate how customer intimacy was enacted and impose upon a sales … accounting as a calculative practice. The observed emergence of novel means of producing accounting numbers outside the domain of …

Purpose – Reflection on the stress placed on the trivia in accounting within a context of the belief that there is … truth in accounting. Design/methodology/approach – Fictional poem. Findings – There is often too much emphasis on the … minutiae in accounting, while forgetting that much accounting is broad allocations based on unexamined assumptions. Research …

Purpose – The purpose of this paper is to provide a review of the origins of strategic management accounting and to … assess the extent of adoption and “success” of strategic management accounting (SMA). Design/methodology/approach – Empirical … accounting was first introduced in the literature, this paper brings together disparate literature and provides a broad …

Purpose – This paper seeks to critique recent research on gender and accounting to explore how feminist methodology can … move on and radicalise the gender agenda in the accounting context. Design/methodology/approach – After examining current … research on gender and accounting, the paper explores the nature of feminist methodology and its relation to epistemology. It …

Purpose – The purpose of this paper is to engage a different notion of feminism in accounting by addressing the issues … lens for understanding the giving of accounts is proposed, drawing on earlier feminist accounting literature as well as …

governmental techniques, and accounting practices which lead to the elements of security, quantification and shareholder value …/value – The major inference from this paper is that corporate governance research in accounting should pursue new lines of inquiry …