Purpose – The purpose of this paper is to examine charity regulatory systems, including accounting standard setting, across five jurisdictions in varying stages of adoption of International Financial Reporting Standards, and identifies the challenges of this process....

Addresses the Accounting, Auditing & Accountability Journal 's actions and issues of concern to the accounting academic community and describes some interdisplinary perspectives on accounting, auditing and accountability (IPAAA). Concludes that the IPAAA movement has clearly arrived in the...

Purpose – This editorial aims to consider the relationship between academic accounting research and professional practice. Design/methodology/approach – The paper takes the form of an editorial review and argument. Findings – The paper acknowledges that accounting academic research is...

Reviews some recent contributions to “alternative” accounting research in relation to the changes which have taken place in the public sector, and which have altered the structure of the sector. An important task for the authors therefore has been to define what they view as comprising the...

Purpose – This editorial aims to consider the relationship between academic accounting research and professional practice. Design/methodology/approach – The paper takes the form of an editorial review and argument. Findings – The paper acknowledges that accounting academic research is...

PurposeThe purpose of this paper is to analyse the highly cited articles published in Accounting, Auditing and Accountability Journal (AAAJ), since its inception, to answer three research questions: first, how have scholarly articles published in AAAJ developed? second, what are the focus areas...