Purpose – This paper is the third in a trilogy of papers to explore the use of accounting as a fundamental element in …). The paper aims to examine how two accounting performance benchmarks (the operating ratio, and free cash flow) were … deployed to help sustain a rhetoric of post-privatization success. The aptness (and the danger) of accounting language in …

Purpose – The paper sets out to examine the use of accounting as part of the privatization process of a national … railway in Canada. The argument is that proponents of the privatization used accounting strategically to justify and sustain … accounting world thus constructed should not be permitted to pass unchallenged. Design/methodology/approach – The paper explores …

Purpose – The paper sets out to examine the use of accounting as part of the privatization process of a national … railway in Canada. The argument is that proponents of the privatization used accounting strategically to justify and sustain … accounting world thus constructed should not be permitted to pass unchallenged. Design/methodology/approach – The paper explores …

This paper conducts a wide-ranging and critical interpretative review of the accountability of university accounting … accounting and auditing in the ravaging of universities; and to the effect of the market model on what we teach, how we teach and … of the descriptive meaning of 'university accountability'. Whereas the principal focus is discipline-specific (accounting …

accounting and controlling: • the creation of models which will accept imperfect information, • the effect of the use of … relationships between the data. Indeed, we have seen that imperfect accounting data has led to a radical reappraisal and extension … of the principal of double- entry accounting in order to obtain fuzzified financial statements. At the same time …

accounting model, or the financial conventions which determine how a company’s wealth and income is measured, have been … increasingly called into question. This wide-reaching movement, initiated in the United States by the Financial Accounting … Standards Board (FASB), and internationally by the International Accounting Standards Committee (IASC), aims to replace …

this regard, the key question--is fair value relevant?--can be analysed as follows: do fair value "accounting numbers … the basis and limitations of the traditional accounting model. He analyses then the determining factors in the emergence … users. Lastly, he presents a summary of the empirical studies carried out to assess the usefulness of fair value accounting …