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UK picture house and to consider the role of the accounting document as a medium through which both local and broader …. Findings – The analysis of the box office ledger illustrates the potential value of an accounting document as a source of … the conception of what constitutes accounting, shapes the perception of contemporary strategic management accounting …
Persistent link: https://www.econbiz.de/10009318108
Purpose – This paper seeks to consider the impact and potential impact of social accounting at the macro level. It aims … to explore the potential for “silent” or “shadow” social accounting to hold Anglo-American capitalism to account for its … social outcomes relative to other “varieties of capitalism”. Design/methodology/approach – The role of accounting in …
Persistent link: https://www.econbiz.de/10009319435
Purpose – The purpose of this paper is to assess the effect of financial performance on the textual characteristics of the chairman's statement. In particular, given the increased motives for poorly performing management to engage in impression management, the paper focuses on whether...
Persistent link: https://www.econbiz.de/10009350754
Purpose – This paper aims to examine an early stage of the institutionalization of accounting practices in devolved UK …' cognition of accounting numbers. Design/methodology/approach – The paper uses neo-institutional theory to examine the planning … findings point to a process of nested translations, from mission through aims and objectives to targets, with accounting …
Persistent link: https://www.econbiz.de/10009350768
-based resource accounting in the UK public sector. Design/methodology/approach – In a unique study, which presents case research of … in the implementation, maintenance or oversight of resource accounting in Northern Ireland. This paper looks at the … (accountants). Findings – It finds that the actual implementation of accruals accounting is very different, in effect, in cost and …
Persistent link: https://www.econbiz.de/10009350770
Purpose – This paper seeks to extend the development of the historical accounting research agenda further into the area … Britain and explores how an accounting failure disrupted the tension between the two established competing discourses, leading …, as necessary, in support. Findings – The paper demonstrates that accounting, although it may not be central to a …
Persistent link: https://www.econbiz.de/10010592227
Purpose – This paper aims to examine the accountability practices of large United Kingdom (UK) charities through public discourse. Design/methodology/approach – Based on the ethical model of stakeholder theory, the paper develops a framework for classifying not-for-profit (NFP)...
Persistent link: https://www.econbiz.de/10010592228