Accounting Auditing & Accountability Journal

Article	Citations
Advancing research into accounting and the UN Sustainable Development Goals	103
The COVID-19 office in transition: cost, efficiency and the social responsibility business case	91
Shifting the focus of sustainability accounting from impacts to risks and dependencies: researching the transformative potential of TCFD reporting	87
Global supply chains after COVID-19: the end of the road for neoliberal globalisation?	76
“Green washing” or “authentic effort”? An empirical investigation of the quality of sustainability reporting by banks	75
Blockchain in the accounting, auditing and accountability fields: a bibliometric and coding analysis	60
Remote working, management control changes and employee responses during the COVID-19 crisis	57
Mapping of internal audit research: a post-Enron structured literature review	55
Subpolitics and sustainability reporting boundaries. The case of working conditions in global supply chains	51
Accounting, management and accountability in times of crisis: lessons from the COVID-19 pandemic	49
Accountability and governance in pursuit of Sustainable Development Goals: conceptualising how governments create value	39
Accounting and accountability practices in times of crisis: a Foucauldian perspective on the UK government's response to COVID-19 for England	38
Framing sustainable development challenges: accounting for SDG-15 in the UK	37
Sustainability reporting after the Costa Concordia disaster: a multi-theory study on legitimacy, impression management and image restoration	37
The disruption of blockchain in auditing – a systematic literature review and an agenda for future research	36
Exploring the programmability of management accounting work for increasing automation: an interventionist case study	36
Public universities and impacts of COVID-19 in Australia: risk disclosures and organisational change	35
The pre-history of sustainability reporting: a constructivist reading	35
Trends in environmental accounting research within and outside of the accounting discipline	33
How do governments cope with austerity? The roles of accounting in shaping governmental financial resilience	33
Bridging the gap between corporate social responsibility performance and tax aggressiveness	31
The limits of environmental accounting disclosure: enforcement of regulations, standards and interpretative strategies	30
Social and environmental accounting in developing countries: contextual challenges and insights	29
Organisational responses to mandatory modern slavery disclosure legislation: a failure of experimentalist governance?	29
The Naturalist's Journals of Gilbert White: exploring the roots of accounting for biodiversity and extinction accounting	28

Unpacking dialogic accounting: a systematic literature review and research agenda	28
Coping with the COVID-19 pandemic: the technical, moral and facilitating role of management control	26
Role and implementation of sustainability management control tools: critical aspects in the Italian context	26
Consequences of CSR reporting regulations worldwide: a review and research agenda	26
Disaster governance and hybrid organizations: accounting, performance challenges and evacuee housing	25
Artificial intelligence based decision-making in accounting and auditing: ethical challenges and normative thinking	25
Pandemic turned into pandemonium: the effect on supply chains and the role of accounting information	25
Deployment of whistleblowing as an accountability mechanism to curb corruption and fraud in a developing democracy	25
Accounting articles on developing countries in ranked English language journals: a meta-review	25
Institutional logics and practice variations in sustainability reporting: evidence from an emerging field	24
What you see depends on where you look: performance measurement of Australian accounting academics	24
Accounting for work conditions from modern slavery to decent work	24
Blockchain technology design in accounting: Game changer to tackle fraud or technological fairy tale?	23
Blockchain in accounting research: current trends and emerging topics	23
Pushing the limits of accountability: big data analytics containing and controlling COVID-19 in South Korea	23
Institutional logic and scholars' reactions to performance measurement in universities	22
Accounting, inequality and COVID-19 in Australia	22
Accounting, performance and accountability challenges in hybrid organisations: a value creation perspective	22
Seeking transparency makes one blind: how to rethink disclosure, account for nature and make corporations sustainable	22
Accounting for modern slavery risk in the time of COVID-19: challenges and opportunities	22
The fate of accounting for public governance development	21
Public engagement and dialogic accounting through social media during COVID-19 crisis: a missed opportunity?	21
Standard setting in times of technological change: accounting for cryptocurrency holdings	20
Accounting for (public) value(s): reconsidering publicness in accounting research and practice	20
The paradox of accounting for cultural heritage: a longitudinal study on the financial reporting of heritage assets of major Australian public cultural institutions (1992–2019)	19
SDG 13 and the entwining of climate and sustainability metagovernance: an archaeological–genealogical analysis of goals-based climate governance	18
NGO responses to financial evaluation: auditability, purification and performance	18
Exploring blockchain in the accounting domain: a bibliometric analysis	18
Coping with COVID-19: the role of accounting in shaping charities' financial resilience	18
Evaluating performance management of COVID-19 reality in three European countries: a pragmatic constructivist study	18
Organizing care during the COVID-19 pandemic: the role of accounting in German hospitals	17
Exploring the evolving motives underlying corporate social responsibility (CSR) disclosures in developing countries: the case of “political CSR” reporting	17
Old ways and new means: Indigenous accountings during and beyond the pandemic	17
(Counter) accounting for hybrid organising: a case of the Great Exhibition of the North	17
Contesting conformity: how and why academics may oppose the conforming influences of intra-organizational performance evaluations	17
Democracy, accountability and audit: the creation of the UK NAO as a defence of liberty	16
Managers' subtle resistance to neoliberal reforms through and by means of management accounting	16
Accountability and governance in implementing the Sustainable Development Goals in a developing country context: evidence from Tanzania	16
Institutional work and infrastructure public–private partnerships (PPPs): the roles of religious symbolic work and power in implementing PPP projects	16
Private governance responsibilisation in global supply chains: the case of Rana Plaza	16
The spectacle of research assessment systems: insights from New Zealand and the United Kingdom	16
Institutional logics and institutional work: radical reform of the Chinese public accounting profession in the 1990s	16
Management controls and crisis: evidence from the banking sector	16
Social accounting in the context of profound political, social and economic crisis: the case of the Arab Spring	16
Supreme emergencies and public accountability: the case of procurement in the UK during the Covid-19 pandemic	16
The past is never dead: the role of imprints in shaping social and environmental reporting in a post-communist context	15
Blockchain in accounting, accountability and assurance: an overview	15
Hybrid organizations and an ethic of accountability: the role of accountability systems in constructing responsible hybridity	15
The influence of the Chinese government's political ideology in the field of corporate environmental reporting	15
Ambidextrous sustainability, organisational structure and performance in hybrid organisations	15

Emotions, moods and hyperreality: social media and the stock market during the first phase of COVID-19 pandemic	14
COVID-19 and the governmentality of emergency food in the City of Turin	14
Paradoxical tensions of the COVID-19 pandemic: a paradox theory perspective on the role of management control systems in helping organizations survive crises	14
Digital transformation and accountants as advisors	14
Impact of research assessment exercises on research approaches and foci of accounting disciplines in Australia	14
Dissensus and democratic accountability in a case of conflict	14
Dynamic accountability and the role of risk reporting during a global pandemic	13
Examining the accounts of oil spills crises in Nigeria through sensegiving and defensive behaviours	13
Multiple control mechanisms for employee health and safety integration: effects and complementarity	13
Legal personality in Aotearoa New Zealand: an example of integrated thinking on sustainable development	12
The pervasive role of accounting and accountability during the COVID-19 emergency	12
Into the woods of corporate fairytales and environmental reporting	12
Whistleblowing and accounting for the public interest: a call for new directions	11
Space accounting	11
Multiple rationalities of participatory budgeting in indigenous communities: evidence from Indonesia	11
The impact of a humanitarian disaster on the working approach of accountants: a study of contingent effects	11
Client use of blockchain technology: exploring its (potential) impact on financial statement audits of Australian accounting firms	11
Public value and the planet: accounting in ecological reconstitution	11
COVID-19 and global clothing retailers' responsibility to vulnerable workers: NGO counter-rhetoric	11
The limits of institutional work: a field study on auditors' efforts to promote sustainability assurance in a trust society	11
The diffusion of sustainability key performance indicators in a developing country context	11
The disclosure of the materiality process in sustainability reporting by Spanish state-owned enterprises	11
Political interference in private entities' financial reporting and the public interest: evidence from the Spanish financial crisis	11
The influence of organisational culture on corporate accountants' ethical judgement and ethical intention in Vietnam	11
How to communicate and use accounting to ensure buy-in from stakeholders: lessons for organizations from governments' COVID-19 strategies	11
The interplay between home and host logics of accountability in multinational corporations (MNCs): the case of the Fundão dam disaster	11
The view from the front line: shifting beneficiary accountability and interrelatedness in the time of a global pandemic	10
“Fumifugium: Or the inconvenience of the Aer and Smoake of London Dissipated”: emancipatory social accounting in 17th century London	10
Reflections on the progress in accounting for people and some observations on the prospects for a more successful future	10
Institutional work and the interplay of stability and change in public budgeting reform: the case of public universities in Iran	10
How can NGO accountability practices be improved with technologies such as blockchain and triple-entry accounting?	10
Critical race theory, counter-accounting, and the emancipatory potential of counter-stories	10
Sustainability rating and moral fictionalism: opening the black box of nonfinancial agencies	10
Tackling the integration challenge between environmental strategy and environmental management accounting	10
Competing logics in a hybrid organization: ICT service provision in the Italian health care sector	10
The impact of hybridity on PPP governance and related accountability mechanisms: the case of UK education PPPs	9
Assessing and managing the impact of COVID-19: a study of six European cities participating in a circular economy project	9
Can “sin industries” prove their legitimacy through CSR reporting? A study of UK tobacco and gambling companies	9
Strategic management, management control practices and public value creation: the strategic triangle in the Swedish public sector	9
Peer-to-peer evaluations as narcissistic devices: fabricating an entrepreneurial community	9
From the abacus to enterprise resource planning: is blockchain the next big accounting tool?	9
Comparative analysis of online accountability practices in three sectors: private, public and nonprofit	9
Intellectual heritages of post-1990 public sector accounting research: an exploration	9
Methodological Insights Jumping through hoops: publishing interview-based management accounting research	9
Testing times: governing a pandemic with numbers	9
Understanding accountability in blockchain systems	9
Problematizing profit and profitability: discussions	8
Debating accounting and sustainability: from incompatibility to rapprochement in the pursuit of corporate sustainability	8
Accounting and gender equality in (times of) crisis: toward an accounting that accommodates for emotional work?	8
Do United States accountants' personal values match the profession's values (ethics code)?	8
Biased by design – the case of horizontal accountability in a hybrid organization	8
Orchestration and consolidation in corporate sustainability reporting. The legacy of the Corporate Reporting Dialogue	8
Big4 responses to the COVID-19 crisis: an examination of Bauman's moral impulse	8
Algorithmic accountability: robodebt and the making of welfare cheats	8
Emergence of corporate political activities in the guise of social responsibility: dispatches from a developing economy	8
Accounting's role in resisting wage theft: a labour process theory analysis	8
The rhetoric of New Zealand's COVID-19 response	8
Century plus journeys: using career crafting to explore the career success of pioneer women accountants	7
The gilded path: capital, habitus and illusio in the fund management field	7
Envisioning legitimacy: visual dimensions of NGO annual reports	7
Neoliberalism and management accounting: reconfiguring governmentality and extending territories	7
Calculative practices, social movements and the rise of collective identity: how #istayathome mobilised a nation	7
Hybridization as practice: clinical engagement with performance metrics and accounting technologies in the English NHS	7
Measurement and assessment of accounting research, impact and engagement	7
Accounting in and for hybrids. Observations of the power of disentanglements	7
Annual reporting by social enterprise organizations: “legitimacy surplus” or reporting deficit?	7
Triggering sustainability communication in a B2B context: combining action research and sensemaking	7
Corporate governance in practice: the role of practitioners' understanding in implementing compliance programs	7
Exploring the “theory is king” thesis in accounting research: the case of actor-network theory	7
Management accounting change as an amplifier of a leadership dispute: an ethnography of convergent and divergent leader–follower relations	7
Hybridity and the use of performance measurement: facilitating compromises or creating moral struggles? Insights from healthcare organizations	7
In defence of critical realism: a reply to Baxter and Chua and Andrew and Baker	7
Toward an omniopticon: the potential of blockchain technology toward influencing vulnerable populations in contested markets	6
(Job)Keeping up appearances	6
The houbara bustard: a thematic analysis of a bird's threatened extinction and a government's accountability failure	6
Institutional work in the birth of a carbon accounting profession	6
Office design processes, strategizing and time intermingling: an agenda to shape spaces and minds in public accounting firms	6
Corporate disclosures on curbing bribery and the UK Bribery Act 2010: evidence from UK companies	6
Regulation as a force for hybrid organization: evidence from the Bonneville Power Administration (1980–2012)	6
Methodological Insights “Materiality is …”: sensemaking and sensegiving through storytelling	6

The effects of strategic choices and sustainability control systems in the emergence of organizational capabilities for sustainability	6
Indigenous practices of accounting on the ground: a Bourdieusian perspective	6
Restoring an eroded legitimacy: the adaptation of nonfinancial disclosure after a scandal and the risk of hypocrisy	6
Larson and socio-economic closures in public accountancy professionalization	6
Prison break from financialization: the case of the PRI reporting and assessment framework	5
The commercialist identity of mid-tier firm auditors: a precarious balancing of priorities	5
Turning around accountability	5
Combining accountability forms: transparency and “intelligent” accountability in a public service organization	5
Understanding systemic change in the context of the social and environmental disclosures of a conservation organisation in a developing country	5
Hypocrisy and legitimacy in the aftermath of a scandal: an experimental study of stakeholder perceptions of nonfinancial disclosure	5
A research agenda for problematising profit and profitability	5
Spirituality, happiness and auditors' commitment: an interbeing perspective	5
Digitalization in accounting–Warmly embraced or coldly ignored?	5
Public health interventions in English local authorities: constructing the facts, (re)imagining the future	5
Accounting, finance and conflict in football arenas	5
“Contra omnes et singulos a via domini aberrantes”: accounting for confession and pastoral power during the Roman Inquisition (1550–1572)	5
Separating and integrating non-financial and financial measures: a case study of a sporting organization playing the value-in-kind (VIK) game	5
Space for accounting and accountability: realising potential management accounting research contributions to the space sector	5
The stereotype of accountants: using a personality approach to assess the perspectives of laypeople	5
The persistence of accountant beancounter images in popular culture	5
Unveiling a postcolonial neoliberalism: hybridised controls and emancipatory potentials for tea-plucking women in Sri Lanka	5
Employees’ identification and management control systems: a case study of modern policing	5
Accounting, microfoundations, hybridization and longitudinal conflict in a Finnish health care organization	5
Practical expedients and theoretical flaws: the IASB's legitimacy strategy during the COVID-19 pandemic	4
Accounting for biosecurity in Italy under COVID-19 lockdown	4
Accounting for the “uncounted” workers: a dialectical view of accounting through Rancière	4
Methodological Insights Theory development in qualitative management control: revisiting the roles of triangulation and generalization	4
Understanding reporting boundaries in annual reports: a conceptual framework	4
Model of integrated reporting “concept in practice” in the light of pragmatic constructivist paradigm: case studies of life science companies	4
Coordination in a not-for-profit organisation during the COVID-19 pandemic: organisational sensemaking during planning meetings	4
Accounting and disciplinary methods in fishery management	4
Accountants’ perceptions of communication in not-for-profit organisations: inhibitors, enablers and strategies	4
The unfolding rationales surrounding management accounting innovations: a balanced scorecard case	4
“The frog in the pan”: relational transformation of public values in the UK tax authority	4
Toward an understanding of strategic control at a distance in public service delivery	4
What is good work in a hybrid organization? On the efforts of sequencing registers of valuation	4
Facilitating accountability in corporate sustainability reporting through Spotlight Accounting	4
We are what we tell: an enquiry into NGOs' organizational identity and accountability	4
Accounting for the “transcendent self”: spirituality, narcissism, testimony and gift	4
Performance measurement in a transitional economy: unfolding a case of KPIs	4
Operationalising ethnicity in accountability: insights from an ethnic group within the Salvation Army	4
Accounting for control of Italian culture in the Fascist Ethical State: the Alla Scala Opera House	4
The loopholes of algorithmic public services: an “intelligent” accountability research agenda	4
Inscriptions without boundaries: how action at a distance is enabled on social media	4
On the legitimacy and apoliticality of public sector performance audit: exploratory evidence from Canada and Denmark	4
Dialogical and situated accountability to the public. The reporting of nuclear incidents	4
Tax Credits as an accounting technology of government: “showing my boys they have to work, because that is what happens”	3
Counter-conducting environmental injustices and (un)accountability: Ken Saro-Wiwa’s accounts of the Ogoni’s struggle for emancipation	3
Disputed interpretations and active strategies of resistance during an audit regulatory debate	3
The sunk cost fallacy and throwing the baby out with the bathwater: a little like rocket science	3
Accountingization, colonization and hybridization in historical perspective: the relationship between hospital accounting and clinical medicine in late 20th century Britain	3
How director identification shapes accountability and scope of contribution	3
Avoiding Whig interpretations in historical research: an illustrative case study	3
Corporate reporting to the crown: a longitudinal case from colonial Africa	3
International accounting standards in French companies in the 1990s: an institutionalization contested by US GAAP	3
Institutionalisation of weak conceptions of sustainability in the United Nations Clean Development Mechanism: empirical evidence from Malaysian organisations	3
The contemporary football industry: a value-based analysis of social, business structural and organisational stakeholders	3
Doing critical dialogic accounting and accountability research: an analytical framework and case illustration	3
Fictions and mirages: measuring and auditing the immeasurable in monetary terms	3
The impact of external pressures (gaiatsu) and internal pressures (naiatsu) on Japan's accounting reforms since the late 1990s	3
Strategising management accounting: liberal origins and neoliberal trends	3
The diffusion of accounting reform in Sri Lanka: an analysis of two layers of diffusion among three levels of government	3
Reflexivity and academic identity in accounting: intersubjective reflexive identity work as a feminist academic	3
“What a wonderful world!”: human relatedness, social space and accountability through action in a top-level amateur choir	3
In memory of Jeffrey Unerman	3
Network control and balanced scorecard as inscriptions in purchaser–provider arrangements: insights from a hybrid government agency	3
Scaling and controlling talent development in high-intensity organizations: the case of a Swedish football club	3
Adopting and adapting sustainability accounting: fit and faith in a family business	3
Decolonising the NDIS: a third space to account for First Nations' values	3
How accounting creates performative moments and performative momentum	3
“As bad as bad can be”: accounting for species extinction in the North Pacific	3
Playing to the audience? Multilevel interactions between stakeholders and institutions around CSR in Bangladesh	3
Methodological Insights Accounting talk: developing conversation analysis in accounting research	3
Calculative measures of organising and decision-making in developing countries: the case of a quasi-formal organisation in Ghana	3
Methodological Insights Experiencing and knowing in the field: an autoethnographic account of conducting audit fieldwork in China	3
Accountability and accounting for fisheries – six decades of reporting by the Electricity Supply Board of Ireland, 1935–1993	3