This paper adopts an epistemic community framework to explicate the dual role of epistemic communities as influencers of accounting policy within regulatory space and as implementers who effect change within the domain of accounting. The context is the adoption and implementation of fair value...

Purpose: The purpose of this paper is to expose the impact of the shortage of senior academics,particularly professors, in Australian accounting schools, to relate the way one school addressed this shortage through a mentoring scheme, and to challenge existing institutional...

Annual reports are situated artefacts which relate a longitudinal grand narrative or corporate (auto)biography. This paper explores the narrative reporting of two former asbestos manufacturers, Turner & Newall in the UK and James Hardie in Australia. Asbestos features prominently in the...

Purpose – The purpose of this paper is to present Latin American liberation theology, a contextual theology, as a radical perspective to inform and critique accounting and issues of accountability. Design/methodology/approach – The notion of sacred and secular is explored as a dualism that...

Purpose – The purpose of this paper is to expose the impact of the shortage of senior academics, particularly professors, in Australian accounting schools, to relate the way one school addressed this shortage through a mentoring scheme, and to challenge existing institutional arrangements....

Purpose – The purpose of this paper is to present the views and challenges from a range of accounting professionals, regulators and preparers with the introduction of a standardised approach to accounting for customer loyalty programmes (CLPs). It aims to highlight the ambiguities of the...