Purpose – This essay sets out to introduce the special issue. Design/methodology/approach – The essay introduces the focus of the special issue, the manifestation of the phenomenon of online reporting and the issues it engenders in relation to accounting, and briefly reviews the contribution...

Purpose – Seeks to extend debates about the emancipatory potential of the internet by commenting on Sikka's reflections (in this issue) on the papers by Gallhofer et al. and by Paisey and Paisey (both papers in this issue). Design/methodology/approach – Response to Sikka's reflections, with...

Purpose – This essay sets out to introduce the special issue. Design/methodology/approach – The essay introduces the focus of the special issue, the manifestation of the phenomenon of online reporting and the issues it engenders in relation to accounting, and briefly reviews the contribution...

Purpose – The purpose of this paper is to assess the extent to which pension accounting represents an enabling or emancipatory accounting. Design/methodology/approach – Many countries are facing a so‐called “pensions crisis” which is reflected in and arguably, to some extent at least,...

Purpose – The purpose of this paper is to extend the debate about the emancipatory potential of the internet by commenting on the papers in this issue by Gallhofer et al. and by Paisey and Paisey. Design/methodology/approach – The paper locates the internet within the politics of...

Purpose – Seeks to extend debates about the emancipatory potential of the internet by commenting on Sikka's reflections (in this issue) on the papers also in this issue by Gallhofer et al. and by Paisey and Paisey. Design/methodology/approach – Discusses the location of the internet within...