Performance auditing (PA) has undergone relevant evolutions in recent decades, attracting
considerable interest from academics and practitioners alike, in terms of its emergence …

Research on the relationship between accounting and religion or religious institutions is
remarkably sparse. The lack of academic interest in studying accounting in religious …

Purpose–This study examines social reporting by Islamic banks with special emphasis on
themes related to social justice. By using critical theory and “immanent critique”, the study …

The paper traces and assesses key developments and shifts in meaning in the (contested)
construct and signifier of emancipatory accounting in the accounting literature over the last …

Islamic principles are suggestive of a variety of implications for governance and accounting.
Reflecting upon Islamic principles, we here engage with the notion of accounting for the …

Much of the theoretical, normative and prescriptive research in Islamic economics, finance
and accounting emphasizes the social and moral character of these disciplines. Considering …

Purpose–The purpose of this paper is to add to efforts to treat the relationship between
accounting, democracy and emancipation more seriously, giving recognition to difference in …

Manusia diyakini sebagai sumber daya yang paling esensial dalam merencanakan,
memutuskan dan menjalankan sebagian besar aktifitas organisasi. Pengakuan tersebut …

Akuntansi, Spiritualitas, dan Kearifan Lokal: Beberapa Agenda Penelitian Kritis. Tulisan ini
membahas tentang perjalanan pencarian jati diri dari disiplin akuntansi sebagai sebuah …

Purpose–The purpose of this paper is to explore how accountability practices can enable
sociopolitical emancipation. Design/methodology/approach–The authors explore the …