Showing 1 - 10 of 107
Covers -- Editorial boards -- Accounting, auditing and accountability research in Africa -- Public-sector reforms and … countries -- Western accounting reforms and accountability in wealth redistribution in patronage-based Nigerian society … -- International advocacy NGOs,counter accounting, accountability and engagement -- Tools of accountability: protecting microfinance …
Persistent link: https://www.econbiz.de/10013041428
UK picture house and to consider the role of the accounting document as a medium through which both local and broader …. Findings – The analysis of the box office ledger illustrates the potential value of an accounting document as a source of … the conception of what constitutes accounting, shapes the perception of contemporary strategic management accounting …
Persistent link: https://www.econbiz.de/10009318108
Purpose – The paper aims to discuss the current development of sustainability accounting research, the identification … of critical and managerial paths, and to assess of the future of sustainability accounting and reporting. Design …/methodology/approach – The paper is a review of recent literature in sustainability accounting. Findings – Assessment of recent literature leads …
Persistent link: https://www.econbiz.de/10009319423
mirroring of time-space bound metrics and numbers in management accounting (MA) and other cognitive frames. Design …
Persistent link: https://www.econbiz.de/10010685397
interdisciplinary accounting, auditing and accountability movement and its future directions. The seven papers were invited plenary … researchers is highlighted in not simply observing, but also in engaging in and constructing an enabling accounting. The … contribution of scholarly research to knowledgeable debates about an enabling accounting for society and the sustainability of the …
Persistent link: https://www.econbiz.de/10009318044
Purpose – The purpose of this paper is to evaluate management accounting research in developing countries and formulate … – Research is growing, especially on accounting in state-owned and privatised enterprises but more is needed on small and micro …
Persistent link: https://www.econbiz.de/10009318061
Purpose – The purpose of the paper is to examine how organisational experimenting with total quality management (TQM) and the balanced scorecard affects the bundling of design characteristics associated with these innovations in a Swedish central government agency. Design/methodology/approach...
Persistent link: https://www.econbiz.de/10009318078
recent neo-institutional work in accounting, complemented by the notion of multiple logics and the Orton and Weick … understanding of this phenomenon. Originality/value – The present study extends the scope of neoinstitutional analysis in accounting …
Persistent link: https://www.econbiz.de/10009318089
which subsumes one major aspect of management accounting activity, namely performance evaluation and control. Design …/methodology/approach – The approach takes the form of a review of management accounting practices and change over the past 20 years, to give … insight into how research can become more fruitful in the future. Findings – Management accounting is argued to be an …
Persistent link: https://www.econbiz.de/10009318103
Purpose – This paper aims to examine the reasons why introducing a “fixed” management accounting technique, such as … important management accounting technique, this is one of the few studies to have empirically examined it. …
Persistent link: https://www.econbiz.de/10009318116