Purpose – This editorial seeks to reflect on seven contributions to this AAAJ special issue and on the interdisciplinary accounting, auditing and accountability movement and its future directions. The seven papers were invited plenary contributions to the APIRA 2007 conference, which in part...

Purpose – The purpose of this paper is to review and critique the field of public sector accounting research. Many nation states deliver essential public services. In recent times, many of these nations have been involved in programmes of “modernisation”, which, in part, means that these...

Purpose – The purpose of this paper is to review the contribution made by auditing research over the last three decades to understandings of audit practice and to consider the implications for the future development of the discipline. Design/methodology/approach – The approach takes the form...

Purpose – The purpose of this paper is to provide a review of the origins of strategic management accounting and to assess the extent of adoption and “success” of strategic management accounting (SMA). Design/methodology/approach – Empirical papers which have directly researched SMA and...

Purpose – This paper sets out to demonstrate a conceptual structure for the study of performance management systems which subsumes one major aspect of management accounting activity, namely performance evaluation and control. Design/methodology/approach – The approach takes the form of a...

Purpose – This paper aims to argue that enterprise culture is producing negative effects. Companies and major accountancy firms are increasingly willing to increase their profits through indulgence in price fixing, tax avoidance/evasion, bribery, corruption, money laundering and practices that...

Purpose – This paper seeks to review the accounting history content of Accounting, Auditing & Accountability Journal ( AAAJ ) over the last 20 years and to identify distinctive research themes therein. Observations and suggestions are offered in relation to future accounting history research....

Purpose – The purpose of this paper is to reflect on the varied concerns of delegates at an international accounting conference. Design/methodology/approach – The methodology takes the form of a prose article and accompanying fictional poem. Findings – Accounting conferences gather many...

This paper provides an extensive review of the developments of problem-based learning (PBL). The paper describes an idealized PBL format and outlines the learning rationale for such an approach. The paper also reviews the empirical evidence from the medical literature, where PBL has undergone...