Purpose This paper aims to review the literature on the use of the notion of performativity
and its related concepts in accounting research. The literature uses the term performativity in …

This paper develops a theoretical history of the intricate relationship between accounting as
a recording technology and memory, arguing that accounting's influence extends beyond …

In this paper, we review and critique the use of institutional theory in social and
environmental accounting (SEA) research and discuss whether this has helped or hindered …

This paper is a reflection upon The Audit Society and how, 25 years after publication, it has
since shaped thinking and research in audit, accounting and accountability. We first discuss …

In this paper, we seek to understand the ethics of accounting technology design. We
commence by working with the concept of technological mediation, which is theorizing how …

Purpose This study aims to investigate accounting practices within a non-Western
(indigenous) context and provide insights into alternative accounting approaches and …

Non-financial resources to enhance companies’ profitability: a stakeholder perspective |
Emerald Insight Books and journals Case studies Expert Briefings Open Access Publish with us …

Purpose This paper aims to offer insight into how strategies within the accounting
profession, which has been becoming more global, might be changed by the recent …

This paper introduces a transformative systems-level framework for understanding the
interplay of institutional, cultural, and systemic dynamics influencing the societal impacts of …

This chapter addresses the interplay of accounting, governance and accountability. After an
introduction, the chapter reviews relevant prior literature that examines how accounting …