Purpose – This paper aims to develop understanding of how the pursuit of practice change in auditing, especially in relation to audit methodologies, is conveyed, presented, reflected in and enabled (or hindered) through discursive, textual constructions by audit firms....

The paper reviews Williamson's transaction cost framework [Markets and Hierarchies (1975)] in light of new, and often location-independent influences to argue that conventional concepts including clustering, scale and scope economies and comparative advantage are becoming less clearly defined,...

Philosophy and sociology of science have devoted significant attention to processes which define what counts as valid scientific knowledge thus making the producers of such knowledge legitimate academics at the expense of those who do not conform to the cliche. In accounting, too, a vibrant...

Purpose – The purpose of this paper is to contribute to the development of a policy model for the accounting and auditing profession that fits the current fragmented regulatory context of the UAE and GCC, and could help accountancy to become a cornerstone of an improved corporate governance...

Purpose – This literature review seeks to engage with the discussion of the limitations of studying corporate governance processes as a “black box” by developing a theoretical framework for qualitative corporate governance research that can support the design of future hermeneutic research...

Purpose – Concomitant with the trend towards specialisation in UK accountancy and the rise of relatively separate formal spheres of professional work along formal specialisms such as tax, audit and management consultancy, women entered the profession in unprecedented numbers, but not evenly...

This paper focuses on the impact of the Spanish Civil War (1936-9) on the accounting systems and reporting practices of Fuerzas Motrices del Valle de Lecrin. The accounts inform a narrative of the company's and the region of Almeria's experiences during the Spanish Civil War. In addition, the...

In this paper we explore performance measurement practices in the pharmaceutical industry with particular focus on the inscribing (or ‘tracing’) of pharmaceutical representatives (‘drug reps’) responsible for the promotion of prescription medications to general practitioners and other...

In this paper the authors explore performance measurement practices in pharmaceutical companies with particular reference to the inscribing (or ‘tracing’) of pharmaceutical representatives (‘drug reps’) responsible for the promotion of prescription medications to general practitioners...