Showing 1 - 10 of 92
, addressing how accounting knowledge is established, advanced and extended. Design/methodology/approach – The research question is … controversies in which they engage to develop knowledge. Findings – The paper reveals that accounting knowledge is established … is twofold. First, ANT is applied to accounting knowledge, whereas the accounting literature applies it to the spread of …
Persistent link: https://www.econbiz.de/10010685401
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
Purpose – The purpose of this paper is to provide a new way of rethinking banking models by using qualitative research on intangibles. This is required because the banking sector has been transformed significantly by the changing environment over the past two decades. The 2007-2009 financial...
Persistent link: https://www.econbiz.de/10010796459
for intellectual capital research (ICR) from an interdisciplinary accounting research (IAR) perspective, but also its …. Findings -The author argue that most ICR is falling short of achieving “the most advanced level of knowledge and technology” of … change, and to be transdisciplinary, which encompasses research beyond the current boundaries of accounting and management …
Persistent link: https://www.econbiz.de/10010934903
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