In the past two decades, a body of literature has developed which depicts accounting as a social and institutional practice. Researchers adopting this perspective typically demonstrate an appreciation for the pervasive and enabling characteristics of accounting and an awareness of the importance of local, time‐specific factors which shape accounting change within particular instances. This work examines this literature and classifies its content using the themes identified by Miller (1994). Drawing upon aspects of this literature, the final sections develop a broad, thematic framework to assist researchers in future studies directed at understanding the diverse and complex processes through which changes to the accounting domain can occur.

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While accounting researchers have explored international publishing patterns in the accounting literature generally, little is known about recent contributions to the specialist international accounting history journals. Specifically, this study surveys publishing patterns in the three specialist, internationally refereed, accounting history journals in the English language during the period 1996 to 1999. The survey covers 149 contributions in total and provides empirical evidence on the location of their authors, the subject country or region in each investigation, and the time span of each study. It also classifies the literature examined based on the literature classification framework provided by Carnegie and Napier [1996].

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In this study, we examine the factors that contribute to the financial performance of clubs in the Australian Football League over the period from 1993 to 2002. Primarily, we examine the association between the on-field football success of clubs and their level of off-field financial performance. We find that match attendance is positively related to both short-term and long-term success of football clubs and also to the uncertainty as to the match outcome (i.e. the expected closeness of the match). We also find that club membership is highly persistent and is positively related to both the past football success of the club and the marketing expense incurred. Finally, we find that there is a significant association between the level of marketing revenue and the level of on-field success in the prior 2 years. Copyright (c) The Authors Journal compilation (c) 2006 AFAANZ.

In recent years in Australia, accounting regulations have been developed that require the adoption of commercial accounting and reporting practices by public‐sector organisations, including the recognition of cultural, heritage and scientific collections as assets by non‐profit cultural organisations. The regulations inappropriately apply traditional accounting concepts of accountability and performance, notwithstanding that the primary objectives of many of the organisations affected are not financial. This study examines how this was able to occur within the ideas outlined in Douglas’s (1986) How Institutions Think. The study provides evidence to demonstrate that the development; promotion, and defense of the detailed accounting regulations were each constrained by institutional thinking and, as a result, only certain questions were asked and many problems and issues associated with the regulations were not addressed. Thus, it seeks to further our understanding of the nature and limits of change in accounting and the role of institutions in promoting and defending changes to accounting practice.

This study focuses on the participation of women in the development of the specialist international accounting history literature. Specifically, based on data collected from the three specialist, internationally refereed, accounting history journals in the English language from the time of first publication in each case, the study provides evidence of the involvement of women through publication, through membership of editorial boards and editorial advisory boards and also through holding editor, associate editor and guest editor positions. In doing so, the study builds on the earlier work of Carnegie and Potter (2000) and extends an understanding of publishing patterns in the specialist international accounting history literature.

B Br ra ad d P Po ot tt te er r Deakin UniversityA Ab bs st tr ra ac ct t This study explores the power of words and their usage in the context of recent reforms to accounting regulation for the Australian public sector. The broad framework for analysis advanced by Mills (1989) is applied. Mills argued that the discipline of accounting is peculiarly dependent on a specialised vocabulary or terminology, both in determining the nature and content of accounting regulation and practice and also in shaping the accounting domain. According to Mills, given such a close relationship between accounting and its vocabulary, the analysis of the use of key words in accounting during particular periods in history can assist our understanding of important events in the development of accounting thought and practice. It is argued that the definition and interpretation of the terms "accrual accounting" and "asset" were integral to the presentation of a form of accounting conventionally applied to private sector firms as the "solution" to perceived financial management problems in the Australian public sector. This study seeks to augment existing literature by adding to our understanding of the role of altruistic discourse in promoting and justifying changes to accounting practice.