Showing 81 - 90 of 282
Purpose – This paper aims to explore the emergence of accounting shared service centers (SSCs) in the municipal sector … action. Originality/value – The paper contributes to the accounting literature by investigating institutional …
Persistent link: https://www.econbiz.de/10010592224
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
accountability systems. In particular the paper aims to deal with the relationships between accounting-based reforms, forms of … home-based services. The accounting reforms were received very differently in these two areas. “Territoriali” was resistant … responses to accounting and consequent shifts in accountability in two contrasting service areas. …
Persistent link: https://www.econbiz.de/10010592231
Purpose – The objective of this paper is to recognize the richness in exploring the inter-linkages between accounting … and popular culture. Such an investigation should reap returns in not only furthering an understanding of accounting, but … to capture the significant transformative influence of accounting, and calculative practices more generally, in the …
Persistent link: https://www.econbiz.de/10010592234
of the publication of Accounting, Auditing & Accountability Journal (AAAJ). Design/methodology/approach – The paper …
Persistent link: https://www.econbiz.de/10010592239
Purpose – Accounting and water industry experts are developing general-purpose water accounting (GPWA) to report … also affect financial returns to accounting and auditing firms and firms in water industries. In this paper the authors aim … to examine the roles of the accounting profession, water industries and other stakeholders in governing GPWA. Recognising …
Persistent link: https://www.econbiz.de/10010592240
comes from its oversight responsibilities, its understanding and awareness of possible issues and the members' accounting … involvement in resolving contentious accounting issues. …
Persistent link: https://www.econbiz.de/10010592248
Purpose – The accounting regulation literature has recently devoted a significant degree of attention to delineating … the roles of accounting firms as key professional actors in the transnational policy arena. Such a heightened level of … players on the transnational governance scene. Design/methodology/approach -The accounting regulation literature has recently …
Persistent link: https://www.econbiz.de/10010891221
Purpose –The purpose of this paper is to review and present a contemporary perspective on interdisciplinary accounting … interdisciplinary accounting research project in the public services needs to do more in terms of moving outside the disciplines of … accounting scholarship. Shifting to a mode of knowledge production that addresses wicked problems requires the interdisciplinary …
Persistent link: https://www.econbiz.de/10010934901