drawing on observations in British and German Brewers, this paper seeks to explore the potential of analitical fecus on the ways in which accounting is combined with other forms of organisational knowledge in talk.

The fundamental financial instrument approach of the FASB proposes that a compound instrument, such as a convertible bond, can be understook as being made up of fundamental financial instruments. Two methods of accounting for a convertible bond are seen as consistent with this approach: (a)...

Recently, Hammersley (What's Wrong with Ethnography: Routledge: 1992) and Silverman ( Interpreting Qualitative Data: 1993) have de-emphasised the distinction between qualitative and quantitative research and suggested to integrate them to make social science more valid. I argue that the...

Worker participation has be investigated by management and accounting researchers for mny years but there is disagreement about both the process of participation and its impact. This paper argues that such equivocality is associated with inappropriate research methodology, research design flaws,...

Drawing on instances of operational management in British and German Firms, This paper seeks to contrast different styles of implicating accounting in processes of accountability.

This pape contrasts the involvement of British and German Management Accountants in processes of organisational strategy-making. Analysing ethnographic material, it considers how accounting becomes implicated in formulation of organisational purpose and strategy in the British and German firms...

This paper provides an introduction to a form of financial innovation which is the relatively recent phenomenon of asset backed securisation (ABS). An overview of the related issues and importance of this trend towards asset backed securisation in the UK by financial institutions is provided....