economics, accounting, and law. The firm is then understood as a managed dynamic system, characterized by different structures … organization, and knowledge within the firm). Accordingly, the accounting system is an integral part of this framework, one that … demonstrates the joint implications of economic, accounting, and legal matters within the firm. In a business affair fraught with …

fragmentée ; ainsi , Baladouni publie, semble t-il le premier, en 1984, un article dans « The Accounting Historians Journal »(Vol …

This article aims to provide a longitudinal presentation of developments in Romanian accounting during the 20th century … framework. The study identifies a “homeAgrown”, normative influence in Romanian accounting practices during the first 50 years … present, a mixed isomorphism oriented around French, European and International accounting systems. Lacking a period of …

This article is a contribution to the study of the spread of management innovations, methods and rhetorics. It … historical change in management practices developed by Boltanski and Chiapello [Boltanski, L., & Chiapello, E. (2005). The new … 20th century. This framework simultaneously encompasses the dissemination of a new accounting practice, the …

a business perspective. First, we seek to analyze how Environmental Management Accounting (EMA) may be used by firms to … and ecosystem services from a management accounting perspective. Secondly, after discussing the corporate reporting … agents. This paper presents a two-pronged approach towards accounting for changes in biodiversity and ecosystem services from …

how accounting was used in believers' day-today activities and faith management. To this end, we read theological debates … practice.day-today activities and faith management. To this end, we read theological debates on accounting from Rabbinic …Our paper addresses what the moral foundations of accounting are, regardless of capitalistic operations, as we are …

Accounting numbers (and especially net income, equity or total assets) are based on conventions that are shaped by … accounting standard setters. Elected choices result from a trade-off between the information needs of various stakeholders. This … paper investigates how accounting choices meet the information needs of various stakeholders. Analyzing the R&D policy of …