Accounting Auditing & Accountability Journal

Article	Citations
“Green washing” or “authentic effort”? An empirical investigation of the quality of sustainability reporting by banks	99
Global supply chains after COVID-19: the end of the road for neoliberal globalisation?	89
Blockchain in the accounting, auditing and accountability fields: a bibliometric and coding analysis	82
Remote working, management control changes and employee responses during the COVID-19 crisis	72
Accounting, management and accountability in times of crisis: lessons from the COVID-19 pandemic	60
Accountability and governance in pursuit of Sustainable Development Goals: conceptualising how governments create value	55
The pre-history of sustainability reporting: a constructivist reading	54
Exploring the programmability of management accounting work for increasing automation: an interventionist case study	50
The disruption of blockchain in auditing – a systematic literature review and an agenda for future research	49
Artificial intelligence based decision-making in accounting and auditing: ethical challenges and normative thinking	47
Blockchain in accounting research: current trends and emerging topics	46
Accounting and accountability practices in times of crisis: a Foucauldian perspective on the UK government's response to COVID-19 for England	43
Public universities and impacts of COVID-19 in Australia: risk disclosures and organisational change	42
Social and environmental accounting in developing countries: contextual challenges and insights	40
Unpacking dialogic accounting: a systematic literature review and research agenda	40
Seeking transparency makes one blind: how to rethink disclosure, account for nature and make corporations sustainable	38
Consequences of CSR reporting regulations worldwide: a review and research agenda	38
Blockchain technology design in accounting: Game changer to tackle fraud or technological fairy tale?	38
Institutional logics and practice variations in sustainability reporting: evidence from an emerging field	35
Accounting articles on developing countries in ranked English language journals: a meta-review	34
Pandemic turned into pandemonium: the effect on supply chains and the role of accounting information	33
Accounting, performance and accountability challenges in hybrid organisations: a value creation perspective	33
The fate of accounting for public governance development	32
Coping with the COVID-19 pandemic: the technical, moral and facilitating role of management control	31
Digital transformation and accountants as advisors	31

Public engagement and dialogic accounting through social media during COVID-19 crisis: a missed opportunity?	29
Accounting, inequality and COVID-19 in Australia	28
Pushing the limits of accountability: big data analytics containing and controlling COVID-19 in South Korea	27
Accountability and governance in implementing the Sustainable Development Goals in a developing country context: evidence from Tanzania	27
Coping with COVID-19: the role of accounting in shaping charities' financial resilience	27
Institutional logic and scholars' reactions to performance measurement in universities	26
Accounting for modern slavery risk in the time of COVID-19: challenges and opportunities	26
Accounting for (public) value(s): reconsidering publicness in accounting research and practice	26
The past is never dead: the role of imprints in shaping social and environmental reporting in a post-communist context	25
Exploring blockchain in the accounting domain: a bibliometric analysis	25
Blockchain in accounting, accountability and assurance: an overview	25
Standard setting in times of technological change: accounting for cryptocurrency holdings	24
The disclosure of the materiality process in sustainability reporting by Spanish state-owned enterprises	22
Debating accounting and sustainability: from incompatibility to rapprochement in the pursuit of corporate sustainability	22
NGO responses to financial evaluation: auditability, purification and performance	22
(Counter) accounting for hybrid organising: a case of the Great Exhibition of the North	21
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)	21
Exploring the evolving motives underlying corporate social responsibility (CSR) disclosures in developing countries: the case of “political CSR” reporting	21
Client use of blockchain technology: exploring its (potential) impact on financial statement audits of Australian accounting firms	21
Management controls and crisis: evidence from the banking sector	20
Democracy, accountability and audit: the creation of the UK NAO as a defence of liberty	20
Evaluating performance management of COVID-19 reality in three European countries: a pragmatic constructivist study	20
Paradoxical tensions of the COVID-19 pandemic: a paradox theory perspective on the role of management control systems in helping organizations survive crises	20
Supreme emergencies and public accountability: the case of procurement in the UK during the Covid-19 pandemic	20
Organizing care during the COVID-19 pandemic: the role of accounting in German hospitals	18
From the abacus to enterprise resource planning: is blockchain the next big accounting tool?	18
COVID-19 and the governmentality of emergency food in the City of Turin	18
Social accounting in the context of profound political, social and economic crisis: the case of the Arab Spring	18
The pervasive role of accounting and accountability during the COVID-19 emergency	18
Old ways and new means: Indigenous accountings during and beyond the pandemic	18
Tackling the integration challenge between environmental strategy and environmental management accounting	18
Managers' subtle resistance to neoliberal reforms through and by means of management accounting	17
The limits of institutional work: a field study on auditors' efforts to promote sustainability assurance in a trust society	17
How can NGO accountability practices be improved with technologies such as blockchain and triple-entry accounting?	17
The diffusion of sustainability key performance indicators in a developing country context	17
Emotions, moods and hyperreality: social media and the stock market during the first phase of COVID-19 pandemic	17
Algorithmic accountability: robodebt and the making of welfare cheats	16
Into the woods of corporate fairytales and environmental reporting	16
Ambidextrous sustainability, organisational structure and performance in hybrid organisations	16
Critical race theory, counter-accounting, and the emancipatory potential of counter-stories	16
Dynamic accountability and the role of risk reporting during a global pandemic	15
The impact of hybridity on PPP governance and related accountability mechanisms: the case of UK education PPPs	15
Understanding accountability in blockchain systems	15
Can “sin industries” prove their legitimacy through CSR reporting? A study of UK tobacco and gambling companies	15
The influence of organisational culture on corporate accountants' ethical judgement and ethical intention in Vietnam	14
Competing logics in a hybrid organization: ICT service provision in the Italian health care sector	14
Sustainability rating and moral fictionalism: opening the black box of nonfinancial agencies	14
How to communicate and use accounting to ensure buy-in from stakeholders: lessons for organizations from governments' COVID-19 strategies	14
The impact of a humanitarian disaster on the working approach of accountants: a study of contingent effects	14
Public value and the planet: accounting in ecological reconstitution	14

COVID-19 and global clothing retailers' responsibility to vulnerable workers: NGO counter-rhetoric	13
Whistleblowing and accounting for the public interest: a call for new directions	13
Strategic management, management control practices and public value creation: the strategic triangle in the Swedish public sector	13
Methodological Insights “Materiality is …”: sensemaking and sensegiving through storytelling	13
The view from the front line: shifting beneficiary accountability and interrelatedness in the time of a global pandemic	12
Digitalization in accounting–Warmly embraced or coldly ignored?	12
Envisioning legitimacy: visual dimensions of NGO annual reports	12
The loopholes of algorithmic public services: an “intelligent” accountability research agenda	12
Hybridization as practice: clinical engagement with performance metrics and accounting technologies in the English NHS	12
“Fumifugium: Or the inconvenience of the Aer and Smoake of London Dissipated”: emancipatory social accounting in 17th century London	12
Hybridity and the use of performance measurement: facilitating compromises or creating moral struggles? Insights from healthcare organizations	12
Space for accounting and accountability: realising potential management accounting research contributions to the space sector	11
Restoring an eroded legitimacy: the adaptation of nonfinancial disclosure after a scandal and the risk of hypocrisy	11
Accounting and gender equality in (times of) crisis: toward an accounting that accommodates for emotional work?	11
Emergence of corporate political activities in the guise of social responsibility: dispatches from a developing economy	11
Orchestration and consolidation in corporate sustainability reporting. The legacy of the Corporate Reporting Dialogue	11
Biased by design – the case of horizontal accountability in a hybrid organization	10
Spirituality, happiness and auditors' commitment: an interbeing perspective	10
Institutional work and the interplay of stability and change in public budgeting reform: the case of public universities in Iran	10
Accounting, microfoundations, hybridization and longitudinal conflict in a Finnish health care organization	10
Assessing and managing the impact of COVID-19: a study of six European cities participating in a circular economy project	10
The rhetoric of New Zealand's COVID-19 response	10
Accounting in and for hybrids. Observations of the power of disentanglements	9
A decade of integrated reporting studies: state of the art and future research implications	9
Toward an omniopticon: the potential of blockchain technology toward influencing vulnerable populations in contested markets	9
Testing times: governing a pandemic with numbers	9
Triggering sustainability communication in a B2B context: combining action research and sensemaking	9
Exploring the “theory is king” thesis in accounting research: the case of actor-network theory	9
Methodological insights: interview quotations in accounting research	9
Corporate disclosures on curbing bribery and the UK Bribery Act 2010: evidence from UK companies	9
Big4 responses to the COVID-19 crisis: an examination of Bauman's moral impulse	9
Neoliberalism and management accounting: reconfiguring governmentality and extending territories	9
Management accounting change as an amplifier of a leadership dispute: an ethnography of convergent and divergent leader–follower relations	9
The effects of strategic choices and sustainability control systems in the emergence of organizational capabilities for sustainability	9
What is good work in a hybrid organization? On the efforts of sequencing registers of valuation	9
Calculative practices, social movements and the rise of collective identity: how #istayathome mobilised a nation	9
Indigenous practices of accounting on the ground: a Bourdieusian perspective	9
Model of integrated reporting “concept in practice” in the light of pragmatic constructivist paradigm: case studies of life science companies	8
Century plus journeys: using career crafting to explore the career success of pioneer women accountants	8
The gilded path: capital, habitus and illusio in the fund management field	8
The stereotype of accountants: using a personality approach to assess the perspectives of laypeople	8
Facilitating accountability in corporate sustainability reporting through Spotlight Accounting	8
We are what we tell: an enquiry into NGOs' organizational identity and accountability	8
Accounting for the “transcendent self”: spirituality, narcissism, testimony and gift	8
Methodological Insights Theory development in qualitative management control: revisiting the roles of triangulation and generalization	8
(Job)Keeping up appearances	8
Doing critical dialogic accounting and accountability research: an analytical framework and case illustration	8
Unveiling a postcolonial neoliberalism: hybridised controls and emancipatory potentials for tea-plucking women in Sri Lanka	8
Counter-conducting environmental injustices and (un)accountability: Ken Saro-Wiwa’s accounts of the Ogoni’s struggle for emancipation	8
The houbara bustard: a thematic analysis of a bird's threatened extinction and a government's accountability failure	7
How accounting creates performative moments and performative momentum	7
Prison break from financialization: the case of the PRI reporting and assessment framework	7
The commercialist identity of mid-tier firm auditors: a precarious balancing of priorities	7
Hypocrisy and legitimacy in the aftermath of a scandal: an experimental study of stakeholder perceptions of nonfinancial disclosure	7
Practical expedients and theoretical flaws: the IASB's legitimacy strategy during the COVID-19 pandemic	7
Accounting for biosecurity in Italy under COVID-19 lockdown	7
Corporate reporting to the crown: a longitudinal case from colonial Africa	7
Regulation as a force for hybrid organization: evidence from the Bonneville Power Administration (1980–2012)	7
Performance measurement in a transitional economy: unfolding a case of KPIs	7
Beyond the planetary boundaries: exploring pluralistic accountability in the new space age	7
Public health interventions in English local authorities: constructing the facts, (re)imagining the future	6
The unfolding rationales surrounding management accounting innovations: a balanced scorecard case	6
Employees’ identification and management control systems: a case study of modern policing	6
“Contra omnes et singulos a via domini aberrantes”: accounting for confession and pastoral power during the Roman Inquisition (1550–1572)	6
The COVID-19 pandemic: opportunity or challenge for climate change risk disclosure?	6
Turning around accountability	6
Combining accountability forms: transparency and “intelligent” accountability in a public service organization	6
Coordination in a not-for-profit organisation during the COVID-19 pandemic: organisational sensemaking during planning meetings	6
Tax Credits as an accounting technology of government: “showing my boys they have to work, because that is what happens”	6
Larson and socio-economic closures in public accountancy professionalization	6
Methodological Insights Experiencing and knowing in the field: an autoethnographic account of conducting audit fieldwork in China	6
Methodological Paper What counts as “good” qualitative accounting research? Researchers' perspectives on assessing and proving research quality	6
Professional judgement in accounting and Aristotelian practical wisdom	6
Accounting and disciplinary methods in fishery management	5
Disputed interpretations and active strategies of resistance during an audit regulatory debate	5
Magicians, unicorns or data cleaners? Exploring the identity narratives and work experiences of data scientists	5
Accountingization, colonization and hybridization in historical perspective: the relationship between hospital accounting and clinical medicine in late 20th century Britain	5
Toward an understanding of strategic control at a distance in public service delivery	5
Accounting, finance and conflict in football arenas	5
Accountability and accounting for fisheries – six decades of reporting by the Electricity Supply Board of Ireland, 1935–1993	5

The contemporary football industry: a value-based analysis of social, business structural and organisational stakeholders	5
Adopting and adapting sustainability accounting: fit and faith in a family business	5
Governance of professional accounting bodies: a comparative analysis	5
“As bad as bad can be”: accounting for species extinction in the North Pacific	5
Playing to the audience? Multilevel interactions between stakeholders and institutions around CSR in Bangladesh	5
Understanding reporting boundaries in annual reports: a conceptual framework	5
An algorithmic historiography of biodiversity accounting literature	5
Professionalisation of accounting in developing countries: 25 years of research	5
Accountability logics in disability service NPOs – Incorporating the role of service user advocacy in accountability and management control systems	5
Methodological Insights Accounting talk: developing conversation analysis in accounting research	5
Impression management at board meetings: accountability in public and in private	5
Inscriptions without boundaries: how action at a distance is enabled on social media	5
Carbon toolmaking: responding to multiple interacting logics in carbon management	4
The language of profit warnings: a case of denial, defiance, desperation and defeat	4
The development and application of a decision-useful measure of environmental best practice for the mining industry	4
Accounting for the Nazi Aryanisation of German banks	4
Institutionalisation of weak conceptions of sustainability in the United Nations Clean Development Mechanism: empirical evidence from Malaysian organisations	4
Self, ethics, morality and accountability: a case of a public university	4
The sunk cost fallacy and throwing the baby out with the bathwater: a little like rocket science	4
The diffusion of accounting reform in Sri Lanka: an analysis of two layers of diffusion among three levels of government	4
Navigational space for the absence of sustainability assurance in China	4
Accounting, tax compliance and New Zealand indigenous entrepreneurs: a Bourdieusian perspective	4
Interconnectedness and the web of accountabilities: Humboldtian approaches to social and environmental accounting	4
Boundary work at the margins of politics and auditing: rationalising advertising probity in Ontario	4
Enhancing value in healthcare: towards a trans-disciplinary approach	4
Internal auditor independence as a situated practice: four archetypes	4
Fictions and mirages: measuring and auditing the immeasurable in monetary terms	4
Environmental accounting and state power in the Grand Duchy of Tuscany (1537–1621)	4
Reflexivity and academic identity in accounting: intersubjective reflexive identity work as a feminist academic	4
Why does the European football market need a revolution?	4
Calculating a life: classification, valuation and compensation in the British abolition of slavery	4
On the legitimacy and apoliticality of public sector performance audit: exploratory evidence from Canada and Denmark	4
Exploring the historical roots of environmental and ecological accounting from the dawn of human consciousness	4
Technological innovation and the co-production of accounting services in small accounting firms	4
Decolonising the NDIS: a third space to account for First Nations' values	4
Operationalising ethnicity in accountability: insights from an ethnic group within the Salvation Army	4
The spread of sportswashing within top-flight football: a discussion of its underpinnings, mechanisms and probable consequences	3
Strategising management accounting: liberal origins and neoliberal trends	3
The final frontier? Mechanisms to stimulate investment in the commercial space travel industry	3
Competing institutional logics and power dynamics in Islamic financial reporting standardisation projects	3
Centers of data appropriation: evidence from a Nordic hotel chain	3
External audit quality: its meaning, representations and potential conflict in practice	3
Do accounting disclosures help or hinder individual donors’ trust repair after negative events?	3
Gender construction and the invisibility of women’s accounting activities: the All Nations’ Fair of 1895	3
Hybridity in a hotel chain: designing a package of controls to sustain a hybrid mission	3
Accountability, emergency and liberty during COVID-19 in the UK 2020–22	3
Global university rankings and the metrics maze	3
Between consultation and control: how incubators perform a governance function for entrepreneurial firms	3
Exploring accountability of Australia and New Zealand's temporary labour mobility programmes in Samoa using a talanoa approach	3
Calculative measures of organising and decision-making in developing countries: the case of a quasi-formal organisation in Ghana	3
In memory of Jeffrey Unerman	3
Balancing unity and diversity in a not-for-profit inter-organizational partnership through lateral accountability mechanisms	3
Missing voices in GRI standards? Distinct material concerns of Latin American stakeholders revealed by COVID-19	3
The professional identity of accountants – an empirical analysis of job advertisements	3
Understanding political accountability in a strong structuration framework	3
Institutional entrepreneurship: collaborative change in a complex Canadian organization	3
Avoiding Whig interpretations in historical research: an illustrative case study	3
Network control and balanced scorecard as inscriptions in purchaser–provider arrangements: insights from a hybrid government agency	3
“What a wonderful world!”: human relatedness, social space and accountability through action in a top-level amateur choir	3
Corporate sustainability reporting and information infrastructure	3
It's a gift – Samuel Pepys and Sir William Warren, an account of gifts, bribes and kickbacks	3
Scaling and controlling talent development in high-intensity organizations: the case of a Swedish football club	3