This study provides a link between accounting, managerial discretion and monetary policy. Monetary authorities …

Seen first as an art, " dell'arte della scrittura venezziana " as he called Luke Paciolo accounting became in turn a … freedom to choose between two or more accounting policy choice of the best options is dependent a multitude of factors … accounting field coverage of a certain reality , as desired and as there are not . Talking about the performance is natural to …

may be used, e.g., in economics: microeconomics, macroeconomics, accounting, econometrics, utility theory; the Internet …

The paper examines an early case of creative accounting, and how, during British industrialization, accounting was … contrast to much of the prior literature, which argues that entrepreneurs made poor use of accounting techniques in the British …, including political lobbying and accounting for the accumulation of capital. To illustrate lobbying behaviour, the paper …

Accounting constitutes a very specific form of language, which is highly standardized, mathematical in nature and seeks … positions. In this sense, accounting is a social, cultural and historical artefact rather than a natural or technical phenomenon … balance sheet, IP experiences a specific form of authorization. It is represented in the discourse of accounting by …

This paper reviews the accounting and auditing definitions on materiality. The International Standard of Auditing (ISA … by reviewing the evolution of the definitions from accounting literature, regulatory bodies, court cases, non …-profit organisations. Results of this mega review have provided ramifications to the accounting professions, practitioners and policy …

school and taught at City College. He wrote his first book, The Effectiveness of Accounting Communication, followed by The … Truth about Corporate Accounting and Unaccountable Accounting: Games Accountants Play. …

Accounting will help scholars in this struggle. It is important however not to waste space here with platitudes and cliches. We …