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change research based in accounting and accountability, and to introduce the papers that compose this AAAJ special issue … collection of independent and inter-disciplinary contributions to accounting for climate change. Through additional accounting … greenhouse gas (GHG) footprints and emissions behaviour. Findings – The research shows that accounting for carbon and other GHG …
Persistent link: https://www.econbiz.de/10009350736
Purpose – This paper aims to introduce the AAAJ special issue on “Accounting as codified discourse”, explicate the idea … investigation. First, some of the broad-spectrum accounting codes (e.g. historic cost) are currently under review in the expectation … that change will enable constructive accounting innovation. Second, the impact of more codified accounting on management …
Persistent link: https://www.econbiz.de/10009350773
Purpose – This paper aims to introduce the AAAJ special issue on “Accounting as codified discourse”, explicate the idea … investigation. First, some of the broad‐spectrum accounting codes (e.g. historic cost) are currently under review in the expectation … that change will enable constructive accounting innovation. Second, the impact of more codified accounting on management …
Persistent link: https://www.econbiz.de/10014641122
in extant studies on accounting which purport to analyse accounting “texts”. Design/methodology/approach – By way of … example, the paper develops a critique of an existing study in accounting that adopts a “textually‐oriented” approach to … (2001) study is perhaps one of the more comprehensive in the accounting literature, the critique developed in the present …
Persistent link: https://www.econbiz.de/10014641126
Purpose – The purpose of this paper is to provide a response to “Analysing accounting discourse: avoiding the ‘fallacy … discourse analysis respecting the focus of accounting and finance” and that the aim of their work was pedagogical. They chose to … accounting texts are read and mobilised by radical activists in pursuance of their emancipatory goals, especially through CDA …
Persistent link: https://www.econbiz.de/10014641127
change research based in accounting and accountability, and to introduce the papers that compose this AAAJ special issue … collection of independent and inter‐disciplinary contributions to accounting for climate change. Through additional accounting … greenhouse gas (GHG) footprints and emissions behaviour. Findings – The research shows that accounting for carbon and other GHG …
Persistent link: https://www.econbiz.de/10014641333
decision analysis advocated in traditional management accounting typically excludes a wide range of nonfinancial activities and …
Persistent link: https://www.econbiz.de/10014641452