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Editorial

38 citations0/0 files storedAccounting Auditing & Accountability Journal

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Accounting Theory and Financial Reporting Auditing, Earnings Management, Governance Accounting and Organizational Management

Abstract

Purpose This essay sets out to introduce the special issue. Design/methodology/approach The essay discusses a variety of approaches to exploring the relationship between accounting and the public interest, and briefly reviews the contribution of the articles in the issue. Findings Not applicable. Originality/value The essay argues that accounting research can be opened up by problematizing the notion of the public interest, and by considering not only how accounting constitutes the public interest, but how various public interests constitute accounting.

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References

1988The System of Professions 1990The System of Professions: An Essay on the Division of Expert Labor.1978The Rise of Professionalism: A Sociological Analysis.1991Modernity and the Holocaust.1996Critical and interpretive histories: insights into accounting’s present and future through its past 1987Accounting systems in organisational contexts: A case for critical theory 1995The power of “independence”: defending and extending the jurisdiction of accounting in the United Kingdom 2001A Bangladesh soap opera: privatisation, accounting, and regimes of control in a less developed country

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