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 22nd volume, will publish eight issues in 2009, and it is planned that at least one article from each issue will be freely accessible to AccountingEducation.com community members. Below are the articles freely available to AccountingEducation.com community members from Issue 1 to 4
The articles provided free are:
- "Initiating sustainable development reporting: evidence from New Zealand by Jan Bebbington, Colin Higgins and Bob Frame (AAAJ - Vol. 22 Iss. 4)
Purpose – The purpose of this paper is to document organizations’ self descriptions of why they initiated sustainable development (SD) reporting and explore these explanations using an institutional theory framework.
Design/methodology/approach – Constructs organizational narratives from semi-structured in-depth interviews with reporting champions who participated in an SD reporting workshop series. The narratives are analysed using institutional theory to explore how regulatory, normative and cognitive institutions combine with organizational dynamics to influence SD reporting activity.
Findings – For these particular organizations, choosing to engage in reporting appears not to be a rational choice. Rather reporting is initiated because it has come to be an accepted part of pursuing a differentiation strategy, it offers some contribution to existing business challenges, and organizations value the rewards it offers. This rationale constitutes a cognitive mechanism within institutional theory.
Originality/value – The paper provides useful information on initiating sustainable development reporting based on organizations’ self descriptions.
Keywords - Corporate social responsibility, Sustainable development, Narratives, New Zealand
- "Accounting assemblages, desire, and the body without organs: A case study of international development lending in Latin America by Dean Neu, Jeff Everett and Abu Shiraz Rahaman (AAAJ - Vol. 22 Iss. 3)
Purpose – This paper uses the ideas and concepts of Gilles Deleuze and Felix Guattari and aims to to examine how accounting works in the context of international development.
Design/methodology/approach – A case study approach within El Salvador is used. Data sources include archival documents, 35 semi-structured interviews with field participants, and participant observations. The focus is on the activities of the Inter-American Development Bank (IDB) and the United Nations Development Agency (UNDP) in the country of El Salvador, showing how complex assemblages of people, technologies such as accounting, and discourses such as accountability come to claim or “territorialize” particular physical and discursive spaces.
Findings – The analysis highlights how accounting and its associated actors further the development aspirations of loan beneficiaries; yet at the same time contribute to the “over-organization” of these actors’ social space.
Originality/value – The paper illustrates that the concepts of Deleuze and Guattari – assemblage, desire, Bodies without Organs, and lines of flight to name a few – open up for consideration and analysis a series of field-specific processes that have previously been largely un-explored within the accounting literature.
Keywords - Accounting, El Salvador, Banks, Loans
- "A witches’ dance of numbers - Fictional portrayals of business and accounting transactions at a time of crisis by Lisa Evans (AAAJ - Vol. 22 Iss. 2)
Purpose – This paper’s purpose is to show how literary texts can be used as a source for gaining insights into social practices, including accounting. It aims to deepen our understanding of such social practices in their cultural, social, economic and political contexts by examining portrayals of business and accounting transactions and of reflections of social and economic concerns in two German novels set during a time of economic and political crisis, namely the Weimar Republic’s hyperinflation period.
Design/methodology/approach – The paper analyses, against the historical, social and economic backgrounds of the inflation period, the novels’ authors’ social and political perspectives as reflected in the novels; the literary devices employed; the way in which the description of business and accounting matters aids our understanding of everyday inflation period transactions and underlying economic and social concerns; and the links made between accounting/business, money and inflation on the one hand, and morality and rationality on the other hand.
Findings – The paper finds that in this exceptional economic situation, the relationship between accounting and morality as explored by Maltby is reversed. The portrayal of (often unusual and creative) economic transactions is used to illustrate the lack of economic, legal and moral certainty experienced by individuals and to evoke and critique the damage caused by the hyperinflation on German society and on human relationships, including the commoditisation of all aspects of life and the resulting moral decline.
Originality/value – The paper contributes to the literature exploring the role of representations of business/accounting and finance in narrative fiction. The novels examined here provide an alternative means for observing, interpreting and critiquing social phenomena, specifically in a setting where financial considerations dominate human interaction and social relationships.
Keywords - Fiction, Literature, Hyperinflation, Germany, History
- "FTSE4Good: exploring its implications for corporate
conduct" by David Collison, George Cobb, David Power and Lorna Stevenson (AAAJ - Vol. 22 Iss 1)
Purpose – The purpose of the paper is to critically evaluate membership of the FTSE4Good “socially responsible investment” indices (membership of which is based on ethical criteria), which were launched in the UK in July 2001 as a means of increased accountability and change.
Design/methodology/approach – The paper adopts an interpretive and critical approach when examining the perceptions of company representatives. The empirical findings are based on a small number of interviews and a postal questionnaire. Some descriptive and inferential statistics are used to summarise and help interpret the questionnaire results.
Findings – Respondents indicated that inclusion in the indices had a significant effect on their firms’ reputation, and on relationships with specific stakeholder groups. All interviewees emphasised that peer group pressure encouraged top management to maintain their membership of the indices. Questionnaire respondents indicated an even balance of views regarding tightening the admission criteria for the indices. The influence of FTSE4Good on corporate conduct was found to be limited and mainly confined to reporting activity, though policy and management systems were amongst other areas where some impacts were noted. A small proportion of respondents felt that membership of the indices had had some significant influences on their companies.
Originality/value – The investigation of the influence of a “mass market” ethical investment index on constituent companies is where the main originality of this paper lies. In particular the interviews with constituent firm representatives and the questionnaire results are novel for ascertaining perceptions about the impact of inclusion in the indices on constituent companies.
Keywords - United Kingdom, Corporate social responsibility, Companies, Ethical investment
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