Showing 1 - 10 of 306
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
The Financial Reporting Review Panel (FRRP) was an innovation in the UK as it was responsible for the previously little considered issue of ensuring compliance with financial reporting regulations. This paper draws on institutional theory to compare the stated aims, objectives and operating...
Persistent link: https://www.econbiz.de/10014640899
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 …
Persistent link: https://www.econbiz.de/10014641439
Purpose –The purpose of this paper is to review and present a contemporary perspective on interdisciplinary accounting … interdisciplinary accounting research project in the public services needs to do more in terms of moving outside the disciplines of … accounting scholarship. Shifting to a mode of knowledge production that addresses wicked problems requires the interdisciplinary …
Persistent link: https://www.econbiz.de/10010934901
Purpose – This paper seeks to critique recent research on gender and accounting to explore how feminist methodology can … move on and radicalise the gender agenda in the accounting context. Design/methodology/approach – After examining current … research on gender and accounting, the paper explores the nature of feminist methodology and its relation to epistemology. It …
Persistent link: https://www.econbiz.de/10009318039
the position adopted by Union Carbide in accounting for the catastrophe. Design/methodology/approach – The paper reviews …. Originality/value – The paper contributes to discussions about the need for a dialogic approach to accounting. Frequently, in …
Persistent link: https://www.econbiz.de/10009318047
accounting works in the context of international development. Design/methodology/approach – A case study approach within El … accounting, and discourses such as accountability come to claim or “territorialize” particular physical and discursive spaces …. Findings – The analysis highlights how accounting and its associated actors further the development aspirations of loan …
Persistent link: https://www.econbiz.de/10009318050
perspectives on accounting and accountability, and to introduce the papers that compose this AAAJ special issue. Design …/methodology/approach – This takes the form of a discussion paper, exploring several key issues related to visual perspectives on accounting and … accounting and accountability, and introduces a variety of theoretical, methodological and empirical approaches. Research …
Persistent link: https://www.econbiz.de/10009318055
Purpose – The purpose of this paper is to shed light on accounting's role in bringing about a pension reform project in … archival research showing accounting in its relation to broader structural and institutional structures, to present an … Chilean society and the mindset of its citizens. Accounting played a significant role in both the administration and …
Persistent link: https://www.econbiz.de/10009318059
Purpose – The paper aims to examine how indigenous accounting practices are mobilised in the daily life of a subaltern … informs readers about the ways in which people engage in social accounting practices. It uses the concepts of structuration … theory to understand how indigenous accounting systems are shaped by the interplay between the actions of agents and social …
Persistent link: https://www.econbiz.de/10009318063