Because a significant portion of the American electorate identify themselves as evangelical Christians, the evangelical position on climate policy is important to determining the role the United States could play in global climate cooperation. Do evangelicals oppose all climate policies, or are...

In this paper we use the concept of social capital to outline a distinctive approach to understanding the interplay between management control systems and the development of social connections in and between organisations. Social capital provides a comprehensive framework for examining the...

A number of studies have shown that defence contractors have exhibited a marked reluctance to diversify away from defence and develop civil applications. However, the aero engine manufacturer Rolls-Royce is one defence contractor to which this does not apply. Over a 60-year period it has moved...

Purpose – This paper aims to present an examination of the characterisation of accounting and accountants in popular music. Some authors have considered the place of accounting in popular culture and the social perceptions of accounting and accountants. This research aims to advance this work...

The SFAS 123R comment process generated over 6,500 comment letters, most of which were against the standard’s enactment. This outpouring of emotion indicates that many believe that disclosure versus recognition matters. Our paper provides evidence for the debate whether managers’ discretion,...