implementing fair value accounting (FVA), as codified in the International Financial Reporting Standards (IFRS), by studying China …'s recent experience. Design/methodology/approach – The paper examines the extent of FVA adoption in China's new accounting … standards (“2007GAAP”), reasons for differences from the International Accounting Standard Board's IFRS, and how 2007GAAP has …

/publishers coloured media coverage of the two audits, which were central pillars of the crisis management strategy of News Limited and the … NRL. Implications for the media's contribution to public accountability, accounting outputs and impression management, and …

the two major professional accounting bodies to a financial/corporate/regulatory crisis necessitating the defence of the … – While the history of the accounting profession has been characterized by intra-professional rivalries, this case study …. Based on the available evidence, pragmatic legitimacy is shown to have been a key focus of attention by the major accounting …

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 …

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 …

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 …

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 …

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 …

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 …

Purpose – The purpose of this paper is to engage a different notion of feminism in accounting by addressing the issues … lens for understanding the giving of accounts is proposed, drawing on earlier feminist accounting literature as well as …