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 …

An understanding of the legal environment is vitally important to historical studies of accounting regulation … accounting and the law in pre‐modern society misrepresents the scope of legal intervention in early audit activity. The purpose …

The view is taken that the study of diverse cultures can contribute to the development of environmental accounting and …

accounting and accountability. Data on couples and their money are drawn from the Family Expenditure Survey, and from focus …, telephone and Internet banking. The results suggest that the accounting practices of couples are not necessarily consistent, but … subject to different types and levels of accountability. They are meaningful in that accounting practices reflect the economic …

Following an introduction to household accounting in Germany, the paper presents the results of research projects on … accounting practices in private households and reports on the subsequent development of a new household accounting system. The … empirical research suggested that accounting records were kept on a regular basis in 27 per cent of German households. It was …

Little is known of how accounting is used in the home, or about the potential relevance of business‐like techniques in … on interviews with both accountants and lay people were used to investigate four broad areas of accounting practice …: budgeting, record‐keeping, decision making and long‐term financial planning. The findings suggest that simple accounting …

’s statement. No evidence was found to support prior research that, rather than present accounting narratives objectively, managers …

order to comply officially with International Accounting Standards. This appears to be a key statement for the move towards … accounting harmonization. The feasibility of this kind of harmonization could be jeopardized if even one standard is “rejected … national and two international accounting standards approach intangibles, both in terms of definition and treatment. Shows that …