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Research traditions in Malaysia and the West

Sy, Aida; Tinker, Anthony - In: International Journal of Critical Accounting 5 (2013) 2, pp. 119-122

know from the African history that these nations already had in place their own accounting and auditing systems prior to …

Persistent link: https://www.econbiz.de/10010680525

The evolution of fair value accounting in the USA: a critical examination of its progress since 1900

Nouri, Hossein; Pannone, Daniel - In: International Journal of Critical Accounting 2 (2010) 2, pp. 191-209

Despite the relevance of fair value accounting to the financial statements, it was not adopted by standard setting bodies until recently. This paper investigates the evolution of fair value accounting in the USA and shows that several factors, such as accounting standard setting bodies,...

Persistent link: https://www.econbiz.de/10008755466

Practice-induced theory reduction in accounting; evolutionary biology, history and the interdisciplinary base

Aiken, Max; Gowland, David - In: International Journal of Critical Accounting 2 (2010) 2, pp. 117-145

This article induces the pragmatic structure of what financial reporting can be – it does not deduce what financial reporting should be. Empirical studies can show that opportunism is not a feature generally of financial accounting in practice, but challenges exist in the post-Enron era. One...

Persistent link: https://www.econbiz.de/10008755478

How to lock-in workers and capital: the role of accounting in the era of a Swedish textile mill

Forsberg, Per - In: International Journal of Critical Accounting 5 (2013) 1, pp. 96-116

This article contributes with knowledge about accounting history in Sweden between 1834-1903. It is written from the … perspective of new accounting history. As such, it focuses on how the socio-political-economic context affects accounting but also … industrialisation in Sweden. The first mechanical weaving company in Sweden, the textile mill Rydboholm, is used as an example to …

Persistent link: https://www.econbiz.de/10010669133

How to control, intervene and mediate: the role of accounting in a modern textile company

Forsberg, Per - In: International Journal of Critical Accounting 4 (2012) 1, pp. 6-20

This article about accounting history in Sweden deals with the period between 1903 and the Second World War. It focuses … and organisational functions. It makes use of the first mechanical weaving factory in Sweden (the factories of Rydboholm …

Persistent link: https://www.econbiz.de/10010669138

The case of Google: the irrational exuberant taxation of intellectual informational enterprises

Briloff, Abraham J.; Briloff, Leonore A. - In: International Journal of Critical Accounting 1 (2009) 1/2, pp. 58-64

Abraham J. Briloff's article entitled 'Google's SOS to the SEC' (Jan 29-Feb. 11, 2007, Accounting Today) examined Google's July 2006 appeal to rescue it from a tsunami that was flooding its banks with billions of billions of dollars. The ill wind inducing this dilemma for Google was the...

Persistent link: https://www.econbiz.de/10010691705