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The purpose of this paper is to show the possible contributions of the history to management. In a first part, through imaginary dialogue founded on the respective works of two historians, the points of cohesion, discussion and rupture are exposed which characterize the epistemological and...
Persistent link: https://www.econbiz.de/10010905225
This research is concerned with the diffusion of management accounting innovations viewed as a process of actor …-network building and translation. The aim is to better understand the nature of accounting change. Using Actor-Network Theory (ANT), we …
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In this paper, we tried to present a literature review of accounting researches in Tunisia during the ten last years …
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analyse the differences in earnings conservatism across accounting regimes. …
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The purpose of this article is to study accounting valuation practices in French bankruptcies following enactment of … receiver, and the creditors – was built up through accounting valuation practices. The outcome of this analysis provides an … insight into accounting valuation practices in nineteenth-century France and a better understanding of the self-interest of …
Persistent link: https://www.econbiz.de/10010752113
This paper applies generational accounting to assess the impact of current fiscal policies on the growth-adjusted net …
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