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Accounting's chaotic margins: Financial reporting of the library collections of Australia's public universities, 2002-2006
West, Brian; Carnegie, Garry D. - In: Accounting, Auditing & Accountability Journal 23 (2010) February, pp. 201-228
Purpose – The purpose of this paper is to explore the circumstances and implications of an episode of accounting change … arising from the extended use of accrual accounting within the Australian public sector. The matter under scrutiny is the … of “accounting's margins”. Findings – The survey reveals considerable diversity and subjectivity in the accounting …
Persistent link: https://www.econbiz.de/10009320508
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The evolution of accruals‐based Crown (government) financial statements in New Zealand
Lye, Joanne; Perera, Hector; Rahman, Asheq - In: Accounting, Auditing & Accountability Journal 18 (2005) 6, pp. 784-815
Purpose – The aim of this research is to illustrate how a change from cash‐based accounting to accruals …‐based accounting in the core public sector of New Zealand occurred. Design/methodology/approach – The grounded theory research strategy … create the synergistic process of change that led to policy innovations. In this change process, accounting change was a …
Persistent link: https://www.econbiz.de/10014641045
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Accounting's chaotic margins
West, Brian; Carnegie, Garry D. - In: Accounting, Auditing & Accountability Journal 23 (2010) 2, pp. 201-228
Purpose – The purpose of this paper is to explore the circumstances and implications of an episode of accounting change … arising from the extended use of accrual accounting within the Australian public sector. The matter under scrutiny is the … of “accounting's margins”. Findings – The survey reveals considerable diversity and subjectivity in the accounting …
Persistent link: https://www.econbiz.de/10014641249
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Accounting, auditing and accountability research in Africa
Nyamori, Robert Ochoki (ed.); Abdul-Rahaman, Abu Shiraz (ed.) - 2017
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
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The transition to financial capitalism and its implications for financial reporting: Evidence from the English canal companies
Arnold, A.J.; McCartney, S. - In: Accounting, Auditing & Accountability Journal 21 (2008) October, pp. 1185-1209
Purpose – There are two main alternative explanations in the literature for the patterns of financial reporting during the period of the British Industrial Revolution (BIR). Rob Bryer sees the new social relations of production in which manufacturing entrepreneurs strove to increase the...
Persistent link: https://www.econbiz.de/10009318075
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Words not actions! The ideological role of sustainable development reporting
Milne, Markus J.; Tregidga, Helen; Walton, Sara - In: Accounting, Auditing & Accountability Journal 22 (2009) November, pp. 1211-1257
Purpose – Through an analysis of corporate sustainable development reporting, this paper seeks to examine critically language use and other visual (re)presentations of sustainable development within the business context. It aims to provide a framework to interpret and tease out business...
Persistent link: https://www.econbiz.de/10009318081
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Conceptualising future change in corporate sustainability reporting
Adams, Carol A.; Whelan, Glen - In: Accounting, Auditing & Accountability Journal 22 (2009) January, pp. 118-143
Purpose – The purpose of this paper is to conceptualise how future changes in corporate social disclosure (CSD), aimed at improving accountability for corporate performance to key stakeholder groups, might be brought about. Design/methodology/approach – Drawing on the work of the Austrian...
Persistent link: https://www.econbiz.de/10009318122
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Accountability, narrative reporting and legitimation: The case of a New Zealand public benefit entity
Samkin, Grant; Schneider, Annika - In: Accounting, Auditing & Accountability Journal 23 (2010) February, pp. 256-289
Purpose – The purpose of this paper is to show how a major public benefit entity in New Zealand uses formal accountability mechanisms and informal reporting to justify its existence. The paper is premised on the view that the accountability relationship for public benefit entities is broader...
Persistent link: https://www.econbiz.de/10009320514
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Accounting for the city
Lapsley, Irvine; Miller, Peter; Panozzo, Fabrizio - In: Accounting, Auditing & Accountability Journal 23 (2010) March, pp. 305-324
Purpose – This paper aims to identify the study of cities as an important and neglected focus for accounting …. Practical implications – The significance of accounting as a technology, which is embedded within the public management of … study is distinct in the manner in which it studies and reveals the importance of accounting in the management of cities …
Persistent link: https://www.econbiz.de/10009320516
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Epistemological objectivity in financial reporting: Does internet accounting require a new accounting model?
Baker, C. Richard - In: Accounting, Auditing & Accountability Journal 19 (2006) September, pp. 663-680
reality” and “neutral representation” as these terms are applied to the resolution of financial accounting issues. Design … by the US Securities Exchange Commission (SEC) with respect to accounting for internet activities and the concomitant … manner in which the US Financial Accounting Standards Board (FASB) approached these issues. Findings – An analysis of …
Persistent link: https://www.econbiz.de/10009350742