McKernan, John Francis; Kosmala, Katarzyna - In: Accounting, Auditing & Accountability Journal 20 (2007) August, pp. 729-764
Purpose – The paper's purpose is to use religious thought to inform accounting, and in particular to make a … contribution to the ongoing debates concerning the merits of rules- and principles-based accounting systems and the value of a rule …-overriding requirement of fair presentation in financial reporting. Design/methodology/approach – The paper applies to accounting a …