This paper examines the issues relating to the most appropriate form of corporation ownership including organizational and cultural systems that will maximize the firm's value to society whilst maintaining a more sustainable market value. The paper argues that the maximization of firm value to...

International standard setters appear to base their arguments for and against the full cost and successful efforts methods of accounting for exploration and evaluation costs on the income smoothing characteristics of these methods (IASC, 2000). In addition, respondents will react in...

This article examines UK University Vice Chancellors (VC) pay awards. Theempirical analysis, covering the period 1997–2002, evaluates the impact uponVC pay awards of university performance measures, internal pay comparisonsand two external pay comparisons, that is, the pay of other VCs and the...

The purpose of this paper is to assess the extent to which pension accounting represents an enabling or emancipatory accounting. Many countries are facing a so-called “pensions crisis” which is reflected in and arguably, to some extent at least, is precipitated by accounting. Occupational...

Islamic principles are suggestive of a variety of implications for governance and accounting. Reflecting upon Islamic principles, we here engage with the notion of accounting for the environment. Drawing from key Islamic texts and relevant prior literature, we elaborate and discuss key Islamic...

It remains the case that surprisingly little research has been done into the mobilising of accounting in media such as newspapers. Moreover, one can still argue that there is, again surprisingly, a paucity of research into accounting's emancipatory dimensions, actual as well as potential. And...

We elaborate an immanent critique of the International Accounting Standards Board (IASB), critically exploring its claim to serve the public interest by reference to its character and position, its official principles and its work vis-à-vis campaigns to disaggregate accounting focused on...