salary differentials in the accounting profession. This paper examines factors influencing remuneration of Irish chartered … accountants. Responses to the Leinster Society of Chartered Accountants (LSCA) annual salary survey in 1995 and 1996 were analysed …

This article discusses the significance of external auditor. Companies searching for financial and accounting talent to … join their senior executive teams often lure partners and other professional staff away from accounting firms that perform … accounting and financial transactions provide valuable experience. …

accountability aspects. Practical implications – There is a need for an enhanced awareness on the part of internal and external … in terms of accountability, few have addressed the two issues collectively in a single context. …

Purpose – The purpose of this paper is to provide insights into how public sector accounting change is achieved ….Design/methodology/approach – The paper uses a comparative historical approach in which early and late adopters of public sector accrual accounting are … described and contrasted. Actor-network theory is mobilised to consider how accrual accounting progressively became an …

accountability. While broadly agreeing with some of these arguments, this paper suggests that this debate is flawed on two grounds …

There has been limited accounting history research in the areas of nonprofit organisations and women in a non …-business environment. This paper addresses these two gaps by considering accounting history in a large female-managed nonprofit … unknown about the struggle to develop appropriate accounting practices in the context of organisational culture and history …

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 … jurisdictional tension between monetary and non-monetary systems of accountability. This issue is examined within the context of the …

The renaissance of accounting-based valuation models in the 1990s has primarily been triggered by the analyses of … accounting information as at valuation date. The derivation of the so called 'other information' has not been specified by Ohlson …

of which caused the profession to befrowned upon. However, the splodge on the accounting profession?s reputationgoes …. Even though accountingscholars have been trying to formulate foundational accounting theories, it hasbeen the accounting … regulators that have been more successful in promotingtheir versions of what accounting theory should be, which place a …