Accounting is conventionally constituted and practised as a quantitative discipline which emphasises the use of money … take precedence. However, the boundaries of conventional accounting remain imprecisely defined and this creates a … extended in terms of the need to make accounting itself more accountable within the public sector. ? 2004 Elsevier Ltd. All …

Studies of early Australian accounting texts and their authors have yet to be augmented by examinations of the … subsequent specialist books which were written to guide accounting practice within specific domains, such as the pastoral and … mining industries. This study examines the contents, use, and influence of an early specialist pastoral accounting text …

Studies: Financial Accounting and Disclosure enhances students; understanding of the complex financial accounting environment … and gives them the opportunity to apply accounting theory. In examining topical contemporary issues the book illustrates … that, in reality, accounting is not always black and white. The cases in this book require students to use practical …

Society's perception of the legitimacy of the accounting profession and its members is grounded in the verbal and … failures portray accountants and accounting, and the implications their authors draw for corporate governance and the survival … (including the rise of consulting) and have contrasted the personalities of "founding fathers" of the US accounting profession …

This contribution seeks to re-examine the determinants of barter accounting practices based on a critical review of … for studies of this kind, especially of accounting practices in isolated colonial communities, to emphasise the economic … accounting records. Through the use of a case study set within isolated pastoral communities in a colonial society, a general …

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 …