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mirroring of time-space bound metrics and numbers in management accounting (MA) and other cognitive frames. Design …
Persistent link: https://www.econbiz.de/10010685397
mirroring of time‐space bound metrics and numbers in management accounting (MA) and other cognitive frames. Design …
Persistent link: https://www.econbiz.de/10014641418
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 research is to explore the role of accounting in the reform process of a continuously … Services (DPWS) rendered its financial management and accountability systems inadequate and how “new” accounting technologies … understand the reform process at the DPWS and its implications for public sector accounting and public sector management …
Persistent link: https://www.econbiz.de/10009350772
‐owned ferry company undergoing privatisation. To explain the emerging characteristics of accounting, the sociology of translation … moments of translation. The story illustrates how, during the translation process, accounting changed its characteristics and … uses from principles of control to principles of financialisation. Such emergent forms of accounting also reflect the …
Persistent link: https://www.econbiz.de/10014640974
Purpose – The American Institute of Certified Public Accountants (AICPA) recently proposed a global consulting credential involving a diverse set of professions including accountancy, business law, and information technology. The proposal was widely debated in the professional literature, and...
Persistent link: https://www.econbiz.de/10014641030
Purpose – The purpose of this research is to explore the role of accounting in the reform process of a continuously … Services (DPWS) rendered its financial management and accountability systems inadequate and how “new” accounting technologies … understand the reform process at the DPWS and its implications for public sector accounting and public sector management …
Persistent link: https://www.econbiz.de/10014641100
We live in a world in which there is acute consciousness of both change itself and the necessity for it. This is no less true for business and commercial affairs than for other aspects of social and economic life. Developments such as the shifting of political values and ideologies are mirrored...
Persistent link: https://www.econbiz.de/10014641447
Purpose – The purpose of this paper is to explore the adoption of management accounting and control systems in the non … institutional theory, especially the concepts of institutional logics and institutional work. Findings – New accounting and … paper contributes to the accounting literature by investigating how institutional work and operating under contradictory …
Persistent link: https://www.econbiz.de/10014642379
issues into management control systems (MCS). Prior environmental accounting research has focussed on increasing …
Persistent link: https://www.econbiz.de/10014642085