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Purpose – The purpose of this paper is to analyze and critique the growing literature on record‐keeping practices in Mesopotamia and ancient Egypt with a particular focus on processes of ancient accountability, and provide a research agenda for future work. Design/methodology/approach – Analyzes...
Purpose – The purpose of this paper is to extend the work of Carnegie and Walker and report the results of Part 2 of their study on household accounting in Australia during the period from the 1820s to the 1960s. Design/methodology/approach – The study adopts a microhistorical approach involving...
Purpose – The purpose of this research is to explore the role of accounting in the reform process of a continuously evolving governmental agency in the Australian state of New South Wales. Design/methodology/approach – Drawing on two complementary organizational change models, the paper...
Purpose – The purpose of this paper is to examine what factors in addition to the needs of financial markets drive the voluntary disclosure practices of companies in Italy and in the United States. Design/methodology/approach – Information provided in the management discussion and analysis...
Purpose – The purpose of this paper is to reflect on how the social‐theoretical work of Pierre Bourdieu (1931‐2001) could contribute to knowledge production on accountability. Design/methodology/approach – The paper draws on Bourdieu's conceptualisation of social practice in terms of a...
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