This research is concerned with the diffusion of management accounting innovations viewed as a process of actor …-network building and translation. The aim is to better understand the nature of accounting change. Using Actor-Network Theory (ANT), we …

In this paper, we tried to present a literature review of accounting researches in Tunisia during the ten last years …

analyse the differences in earnings conservatism across accounting regimes. …

The purpose of this article is to study accounting valuation practices in French bankruptcies following enactment of … receiver, and the creditors – was built up through accounting valuation practices. The outcome of this analysis provides an … insight into accounting valuation practices in nineteenth-century France and a better understanding of the self-interest of …

) critiqued their homogeneity and poor ability to enhance our understanding of accounting. Knowledge claims articulated, claims … had failed at explaining the determinants of accounting situations and practices. These two critiques called for … alternative cultural/diversity studies in accounting research, promoting new settings, theoretical frameworks, and methods. In …