1. A crucial aspect of financial accounting -- 2. Financial statements and tests of insolvency : an analysis of the 'balance sheet' and 'cash flow' tests -- 3. Solvency and the duty of company directors -- 4. The essence of solvency -- 5. Circumstances of One.Tel and HIH -- 6. Dilemma in...

1. Relevance still lost? -- 2. Interventionist research in brief -- 3. A framework for analysing interventions -- 4. Accessing information at the emic level -- 5. Non-accounting interventions in accounting -- 6. Opening the "black boxes" in accounting -- 7. Studying new and emerging topics -- 8....

pt. 1. IFRS as a global set of standards : conceptual framework and US standpoint on them -- pt. 2. Recent developments in accounting, corporate governance, and auditing in Europe -- pt. 3. Analysis of changing institutional environments, new accounting policies, and corporate governance...

Accounting in networks as a new research field / Häkan Häkansson, Kalle Kraus, and Johnny Lind -- Accounting and inter-organisational issues / David Ford and Häkan Häkansson -- Inter-organisational accounting in dyadic settings / John Cullen and Juliana Meira -- Towards accounting in network...