Similar Search Results

From persuasive to authoritative speech genres : Writing accounting research for a practitioner audience

Norreklit, Hanne; Scapens, Robert W - In: Accounting, Auditing & Accountability Journal 27 (2014), pp. 1271-1307

Purpose –The purpose of this paper is to contrast the speech genres in the original and the published versions of an article written by academic researchers and published in the US practitioner-oriented journal, Strategic Finance. The original version, submitted by the researchers, was...

Persistent link: https://www.econbiz.de/10010934900

Visibility, governance and social context: Financial management in the Pre-Reformation Scottish church

Paisey, Catriona; Paisey, Nicholas J. - In: Accounting, Auditing & Accountability Journal 24 (2011) June, pp. 587-621

governance strategy. Together, these examples show that there was no evidence of a sacred/secular divide in this context … governance possibilities afforded by accounting that has been mobilised in an historic setting in order to achieve social aims. …

Persistent link: https://www.econbiz.de/10009291910

Weapons of the weak: subalterns' emancipatory accounting in Ceylon Tea

Alawattage, Chandana; Wickramasinghe, Danture - In: Accounting, Auditing & Accountability Journal 22 (2009) April, pp. 379-404

governance and accountability structures (GAS) in Ceylon Tea. Design/methodology/approach – The paper draws on James Scott … governance and accountability structures: this paper introduces a social accounting perspective on resistance, control and …

Persistent link: https://www.econbiz.de/10009318071

Currency options trading practices and the construction and governance of operational risk: A case study

Mahama, Habib; Ming, Chen Yu - In: Accounting, Auditing & Accountability Journal 22 (2009) May, pp. 626-660

Purpose – Recent failures and scandals in the banking and financial services industry have served as catalysts for anxiety about operational risk. In particular, the Basel II accord emphasises the need to develop methodologies for assessing and managing this category of risk. However,...

Persistent link: https://www.econbiz.de/10009318091

Stakeholder accountability: A field study of the implementation of a governance improvement plan

Collier, Paul M. - In: Accounting, Auditing & Accountability Journal 21 (2008) September, pp. 933-954

parent boards and how a governance improvement plan affected the internal dynamics of the organization and helped to clarify … the demands of multiple stakeholders. A stakeholder-agency model is developed which emphasises the role of governance, the …-agency theory by identifying governance at the centre of differing relationships with stakeholders with unequal salience where there …

Persistent link: https://www.econbiz.de/10009318102

Analysing societal regulatory control systems with specific reference to higher education in England

Broadbent, Jane; Gallop, Carolyn; Laughlin, Richard - In: Accounting, Auditing & Accountability Journal 23 (2010) May, pp. 506-531

Purpose – The purpose of this paper is to analyse the nature of societal regulatory control systems developing an analytical framework drawing from Jurgen Habermas' notion of “steering” and an understanding of “performance management systems”. It seeks to provide a conceptual language...

Persistent link: https://www.econbiz.de/10009320513

Translation impossible? Accounting for a city project

Czarniawska, Barbara - In: Accounting, Auditing & Accountability Journal 23 (2010) March, pp. 420-437

Purpose – The purpose of this paper is to illustrate the complexity of accounting for the city, on a specific example of an urban project in Rome. Design/methodology/approach – The paper is based on a study consisting of various accounts of the project, including a photo reportage done by...

Persistent link: https://www.econbiz.de/10009320521

An investigation of voluntary corporate greenhouse gas emissions reporting in a market governance system: Australian evidence

Rankin, Michaela; Windsor, Carolyn; Wahyuni, Dina - In: Accounting, Auditing & Accountability Journal 24 (2011) October, pp. 1037-1070

Purpose – Institutional governance theory is used to explain voluntary corporate greenhouse gas (GHG) reporting in the … context of a market governance system in the absence of climate change public policy. This paper seeks to hypothesise that GHG … organisation systems factors: environmental management systems (EMS), corporate governance quality and environmental management …

Persistent link: https://www.econbiz.de/10009350718

Audit committee effectiveness: informal processes and behavioural effects

Turley, Stuart; Zaman, Mahbub - In: Accounting, Auditing & Accountability Journal 20 (2007) August, pp. 765-788

impact of the AC and that the most significant effects of the AC on governance outcomes occur outside the formal structures … research on AC and governance processes is needed to develop better understanding of effectiveness. Longitudinal studies … case analysis highlights a number of significant factors which are not fully recognised either in theorizing the governance …

Persistent link: https://www.econbiz.de/10009350771

Institutional contradictions at and around the annual general meeting: How institutional logics influence shareholder activism

Johed, Gustav; Catasus, Bino - In: Accounting, Auditing & Accountability Journal 28 (2015), pp. 102-127

sound governance. This the authors understand to result from institutional tensions between a traditional stewardship model … of governance and the more recent financial investor logic that emphasizes equity distributions as mean to create … governance mechanism use accounting to take decisions. In this way, the paper adds insight to both investor communities as well …

Persistent link: https://www.econbiz.de/10011122248