Accounting, Auditing and Accountability Journal - AccountingEducation.com Members Offer
Free access for AccountingEducation.com members to select articles from Emerald's Accounting, Auditing & Accountability Journal!
Emerald is pleased to offer all users of Accounting Education free access to selected articles from its renowned Accounting, Auditing & Accountability Journal (AAAJ). The journal, now in its 21st volume, will publish eight issues in 2008, and at least one article from each issue will be freely accessible.
The articles provided free are:
- "Accounting Histories of Women: Beyond Recovery?" by Stephen Walker (AAAJ - Vol. 21 Iss. 4)
Purpose – An assessment is offered of the contribution made by accounting histories of women produced since 1992 and the current state of knowledge production in this subject area.
Design/methodology/approach – the study is based on a review of published sources on accounting history and women’s, gender and feminist history.
Findings – Whereas feminist historians and historians of gender boast substantial advances in research and transformative impacts on the wider discipline of history, similar momentum is less evident in accounting history. It is argued that over the past 15 years scholarship has remained substantially in the ‘recovery’ phase, has not ‘defamiliarized’ the sub-field and is yet to engage with developments in feminist and gender historiography which offer regenerative potential.
Research limitations/implications – The paper argues that sex and gender differentiation persist in both the past and the present and their study should feature large on the accounting history research agenda.
Originality/value – Core themes in feminist and gender history are explored with a view to identifying research questions for accounting historians. These themes include the oppression and subordination of women, the public-private divide, restoring women to history, devising new periodisations, investigating socio-cultural relations, and the construction of identities.
- "Corporate social reporting and reputation risk management" by Jan Bebbington, Carlos Larrinaga and Jose M. Moneva (AAAJ - Vol. 21 Iss. 3)
Purpose – The purpose of this paper is to explore the proposition that corporate social responsibility reporting could be viewed as both an outcome of, and part of reputation risk management processes.
Design/methodology/approach – The paper draws heavily on management research. In addition, an image restoration framework is introduced.
Findings – The concept of reputation risk management could assist in the understanding of corporate social responsibility reporting practice.
Originality/value – This paper explores the link between reputation risk management and existing theorising in social accounting.
- "Enterprise culture and accountancy firms: new masters of the universe" by Prem Sikka (AAAJ - Vol. 21 Iss. 2)
Purpose – This paper aims to argue that enterprise culture is producing negative effects. Companies and major accountancy firms are increasingly willing to increase their profits through indulgence in price fixing, tax avoidance/evasion, bribery, corruption, money laundering and practices that show scant regard for social norms and even laws.
Design/methodology/approach – The paper locates business behaviour within the broader dynamics of capitalism to argue that hunger for higher profits at almost any cost is not constrained by rules, laws and even periodic regulatory action.
Findings – The paper uses publicly available evidence to show that accountancy firms are engaged in anti-social behaviour. Evidence is provided to show that in pursuit of higher profits firms have operated cartels, engaged in tax avoidance/evasion, bribery, corruption and money laundering.
Practical implications – The paper seeks to bring the anti-social activities of accountancy firms under scrutiny and thus extend possibilities of research in social responsibility, ethics, accountability, claims of professionalism, social disorder and crime.
Originality/value – It is rare for accounting scholars to examine predatory practices of accounting firms. It shows that predatory practices affect a variety of arenas and stakeholders.
- "The composition of editorial boards in accounting: A UK perspective" by Tony Brinn and Michael Jones (AAAJ - Vol. 21, Iss. 1)
Purpose – The purpose of this research is to examine the composition of the editorial boards of 60 academic accounting journals with a particular focus on the university affiliations of editorial board members. The role of ad hoc reviewers is then analysed.
Design/methodology/approach – A detailed content analysis of the members of the 60 editorial boards was conducted. The authors concentrated on UK universities and journals, but also provide some data on non-UK schools and journals.
Findings – There were six main findings. First, editorial appointments were normally held by nationals of the country where the journal was published. Second, US academics had a significant presence on all boards. Third, there was a lack of penetration of UK academics, particularly on US or high quality boards. Fourth, overseas academics were present in significant numbers on UK boards. Fifth, editorial board appointments tended to be concentrated in a limited number of institutions and individuals. Sixth, journals, particularly generalist journals, used reviewers extensively.
Practical implications – This research will inform the debate about the degree of influence which UK academics have on journal research agendas and on the international stage. The findings show that journal editorial boards do not capture all high ranking institutions and individuals. Editors could consider widening the scope of their editorial board opportunities.
Originality/value – This is the first comprehensive study into the editorial boards of accounting journals. It shows the presence of an editorial board elite.
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