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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 24th volume, will publish eight issues in 2011, 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 5 to 8. To access articles from issue 1 - 4 please click here

The articles provided free so far from issues 5 - 8 are:

  • Climate change: Explaining and solving the mismatch between scientific urgency and political inertia by Jonathan Boston and Frieder Lempp(AAAJ - Vol. 24 Iss. 8)

    Abstract
    Purpose – This paper has two main purposes. First, it considers the detrimental effects of four politically-salient asymmetries on the policy choices of liberal democracies when dealing with the problem of human-induced climate change. Second, it outlines and evaluates possible solutions for reducing or countering these asymmetries.
    Design/methodology/approach – The approach involves an analysis and evaluation of policy options based on a survey of the relevant literature.
    Findings – The paper highlights the serious mismatch between the magnitude and urgency of the climate change problem and the current political will to overcome or mitigate the problem. Although four categories of potential solutions, and the various mechanisms through which they might operate, are discussed, it is recognized that all the available options have significant drawbacks, not least limited political feasibility and doubtful effectiveness. In short, action within liberal democracies to mitigate climate change is likely to remain seriously constrained by the four asymmetries discussed, thus increasing the risk of dangerous climate change.
    Originality/value - The paper highlights the complexities, both international and national, of confronting human-induced climate change. In particular, it identifies four systemic reasons, in the form of politically-salient asymmetries, why liberal democracies have struggled to take effective measures to reduce greenhouse gas emissions and provides a systematic assessment of possible solutions to these asymmetries. These include changes to accounting frameworks to ensure that the impact of humanity on the environment and future generations is more transparent.>br> Keywords - Climate change policy, Mitigation, Politically-salient asymmetries, Future generations, Environmental accounting, Climate change, Politics, Sciences

  • From go to woe: How a not-for-profit managed the change to accrual accounting by Helen Irvine (AAAJ - Vol. 24 Iss. 7)

    Abstract
    Purpose – The aim of this paper is to examine the process of change in an Australian not-for-profit organization, from a cash-based to an accrual-based accounting system. Its particular focus is the relationship between the image portrayed by accrual accounting adoption and the technical realities of the new system.
    Design/methodology/approach – Data were gathered from interviews, documents and meetings, and were contextualized and interpreted using institutional theory.
    Findings – The decision to change to accrual accounting was made at the top of the organizational hierarchy in response to institutional pressure to present a corporate image. The implementation of the new system was poorly conceived, inadequately resourced, and hampered by an authoritarian structure that effectively ignored the technical incompetence and training needs of many accounting staff. This resulted in an accounting system half way between cash and accrual, and very different from the system as it had been promoted. The process caused conflict at all levels of the organizational hierarchy.
    Research limitations/implications – Accounting in not-for-profit organizations is an under-researched area offering potential for fruitful research in a changing institutional landscape. This institutional approach, while offering just one interpretation of the qualitative data gathered in this project, provides valuable insights about the process of change.
    Practical implications – Not-for-profit organizations play a vital economic and social role, and need carefully to assess their responses to ongoing institutional pressures. In implementing change, they face the challenge of balancing the promotion of an institutionally acceptable image and the need for technical efficiencies.
    Originality/value - The examination of change in an organization provides a rich context for the exploration of the dynamic, problematic process by which a new accounting practice is embedded and institutionalized.
    Keywords - Institutional theory, Not-for-profit organizations, Accrual accounting, Change process, Qualitative research, Change management, Decision making, Training needs, Australia

  • Let’s talk - Adapting accountants’ communications to small business managers’ objectives and preferences by Gerard Stone (AAAJ - Vol. 24 Iss. 6)

    Abstract
    Purpose – The purpose of this paper is to explore the impact of small business managers’ objectives and preferred methods of communicating on the communications aspect of accountants’ advisory relationship with small business. Through exploring and reporting on these issues, the paper seeks to contribute to understanding of accounting’s capacity to satisfy the communication needs of its users.
    Design/methodology/approach – The study employs a mixed methodology, comprising a questionnaire to access evidence from small business managers and semi-structured interviews with accountants, which provide a complementary perspective to accountant/small business communications. The analysis of the findings is informed by media richness theory.
    Findings – Small business managers prefer direct forms of contact with their accountants and the richness of verbal communications. This is demonstrated in accountants’ use of visual and audio cues, including reinforcing and adjusting techniques, which enhance the appeal and utility of verbal communications. Accountants’ documents have been relegated to a supplementary reinforcing function in the profession’s communications with small business. Small firm managers’ objectives influence their interest in and use of accounting information and the communications approach that their accountant implements. The findings indicate that accountants adopt communications approaches with small business managers, which satisfy the communication needs of the economically significant small business sector, a significant user of accounting information and services.
    Originality/value - The paper contributes to redressing a gap in the accounting discipline’s literature regarding accountants’ communications with small business, while offering insights that may be useful to practitioners in their advisory relationships with small business managers.
    Keywords - Small businesses, Accounting, Objectives, Communications preferences, Customer relationship management, Globalization, Australia

  • The performance of intellectual capital: Mobilising relationships between intellectual and financial capital in a bank by Vijaya Murthy and Jan Mouritsen(AAAJ - Vol. 24 Iss. 5)

    Abstract
    Purpose – This paper aims to analyse the relationship between intellectual capital and financial capital using a case study. This makes it possible to discuss how intellectual capital is related to value creation with a degree of nuance that is absent from most statistical studies of relationships between human, organisational, relational and financial capital.
    Design/methodology/approach – The paper uses a case study of a firm that invests in intellectual capital in order to develop financial capital. It traces the relationship between intellectual capital elements and financial capital via interviews. This allows the development of a nuanced account of the performance of intellectual capital. This account questions the universality of the linear model typically found in statistical studies. The model makes it possible to show how items of intellectual capital not only interact but also compete.
    Findings – Relationships between intellectual capital and financial capital are challenging to specify because they are complementary rather than causal. Financial capital is not only an effect but also an important input because the development of intellectual capital takes place through the firm’s budgeting processes.
    Practical implications and limitations - The findings suggest future development of accounts of the role and performance (strength) of intellectual capital be developed around imaginative, perhaps recursive and certainly dynamic, statistical models and/or more inclusive case studies of the various elements that influence the development and transformation of intellectual capital.
    Originality/value – The case study suggests that investments in intellectual capital happen in the context of many other investments. Bounded by the budgeting process, intellectual capital has no separate agenda and therefore, intellectual capital investments compete with other types of investments.
    Keywords - Intellectual capital, Budgetary control, Performance management, Management control

Click through here to see more AAAJ Free articles (from Vol 21 in 2008) or here for articles form Vol. 22 in 2009

For more information on AAAJ and Emerald's other Accounting journals, please go to www.emeraldinsight.com

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