invented is an example of the influence of accounting ideas on economic and sociological thinking. …

Sombart argued in his book in 1916. Indeed, the double-entry bookkeeping accounting system was also adopted by anti …-capitalist countries where a new economic system was set up. A study of how accounting has changed with the economic transition in China … helps us identify those "accounting features" required for a capitalist economy that clearly differ from those needed for …

This paper draws on socio-institutional research on accounting technology. It underlines the ability of one type of … accounting technology (performance measurement technology) to be a base for control at a distance since this technology links …

We examine how mark-to-market accounting affects investment decisions in an agency model with reputation concerns … makes mark-to-market accounting less desirable as market prices become more informative. …

authors aim to unravel the discourses produced on this topic in the accounting literature and question their own experience …

-American accounting approach. This is considered to be one of the major reasons for the obvious reluctance of countries to adopt the … international accounting standards. The importance given to the two accounting characteristics of reliability and relevance and …-American accounting philosophy. An area where this competing relationship between relevance and reliabitlity becomes highly obvious is in …

model to shareholder model) influences the accounting treatments of goodwill. This study is based on four countries (Great … all these countries have gone through four identified phases of goodwill accounting, classified as (1) “static …