accountants (Stiglitz and Weiss 1988). It highlights the credit nature of money, and thus the fact that money is an accounting … construct. This motivates the viewing of financial booms and crises through an accounting lens. By accounting necessity, credit …

connecting management accounting, corporate finance and financial mathematics (Peasnell, 1981, 1982; Peccati, 1987, 1989, 1991 … different lost-capital metrics have been considered, for value-based management purposes, by Drukarczyk and Schueler (2000) and …

accounting in the Arab countries, the effectiveness of management shows different models based on a different style of …Management Arabian and Anglo-American countries are different in style and orientation. Arab managers are concerned … leads to a sense of helplessness institution. Although Anglo-American management techniques have had an impact on management …

This study provides a link between accounting, managerial discretion and monetary policy. Monetary authorities …

Seen first as an art, " dell'arte della scrittura venezziana " as he called Luke Paciolo accounting became in turn a … freedom to choose between two or more accounting policy choice of the best options is dependent a multitude of factors … accounting field coverage of a certain reality , as desired and as there are not . Talking about the performance is natural to …

may be used, e.g., in economics: microeconomics, macroeconomics, accounting, econometrics, utility theory; the Internet …

The paper examines an early case of creative accounting, and how, during British industrialization, accounting was … contrast to much of the prior literature, which argues that entrepreneurs made poor use of accounting techniques in the British …, including political lobbying and accounting for the accumulation of capital. To illustrate lobbying behaviour, the paper …

Accounting constitutes a very specific form of language, which is highly standardized, mathematical in nature and seeks … positions. In this sense, accounting is a social, cultural and historical artefact rather than a natural or technical phenomenon … balance sheet, IP experiences a specific form of authorization. It is represented in the discourse of accounting by …