This publication is one of the main results of the SUGAR project and it is focused on the Best Practices analysis, a …

Our paper addresses what the moral foundations of accounting are, regardless of capitalistic operations, as we are … seeking to trace a genealogy of accounting thinking disconnected from coincidence with Capitalism. We demonstrate that the … three monotheisms have bared the core of accounting. We purport to explicate how the three monotheisms (Judaism …

analysis of analysts' reactions to Renault accounting choices as well an extensive analysis of the documentation related to …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 …

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 …, oral and interpretative histories), content analysis as our research method and four types of data collection (archives …, secondary data, observations and interviews). The interpretative analysis is based on the neo-institutional theoretical …

20th century. This framework simultaneously encompasses the dissemination of a new accounting practice, the … to its action are shared may remain unclear. Based on an analysis of the writings of budgetary control promoters of the …