The pursuit of improved quality of life standards has significantly influenced the
contemporary mining model in the 21st century. This era is witnessing an unprecedented …

Purpose The purpose of this paper is to provide a theoretical framework of external
accounting communication in the form of a typology based on perspectives, traditions, and …

Purpose The purpose of this paper is to interrogate the nature and relevance of debates
around the existence of, and ramifications arising from, the Anthropocene for accounting …

Without [research oriented towards describing and understanding accounting systems in
action], I feel, the behavioural and organizational study of accounting will increasingly exist …

Purpose–The purpose of this paper is to distinguish two roles of theories, domain theory and
method theory, and examine their relationships in management accounting research. Are …

Drawing on extended new institutional theory, this paper has striven to make heard the
voices of accountants, budget officers, and policy makers involved in implementing public …

Twenty five years ago, Giddens' structuration theory (ST) was introduced into accounting
research as a reaction to the history-less, apolitical and technical-efficiency focus of …

The essay raises the question whether industry matters for management accounting practice
and, if so, how this type of context can be accounted for in empirical work. To this end, I first …

Accounting research is dominated by three philosophical paradigms—positivism,
interpretivism, and critique. Positivistic research dominates “top ranked” accounting journals …

This paper examines the possibilities and challenges of combining method theories in
accounting research through an analysis of studies which combine insights from institutional …