Purpose – The purpose of this paper is to investigate the economic consequences of different dimensions of accounting … argued that the two dimensions of conservatism convey different information to the market about the quality of accounting … to examine the relationship between the cost of equity capital and accounting conservatism controlling for other risk …

UK picture house and to consider the role of the accounting document as a medium through which both local and broader …. Findings – The analysis of the box office ledger illustrates the potential value of an accounting document as a source of … the conception of what constitutes accounting, shapes the perception of contemporary strategic management accounting …

Purpose – This paper seeks to consider the impact and potential impact of social accounting at the macro level. It aims … to explore the potential for “silent” or “shadow” social accounting to hold Anglo-American capitalism to account for its … social outcomes relative to other “varieties of capitalism”. Design/methodology/approach – The role of accounting in …

Purpose – This paper aims to examine an early stage of the institutionalization of accounting practices in devolved UK …' cognition of accounting numbers. Design/methodology/approach – The paper uses neo-institutional theory to examine the planning … findings point to a process of nested translations, from mission through aims and objectives to targets, with accounting …

-based resource accounting in the UK public sector. Design/methodology/approach – In a unique study, which presents case research of … in the implementation, maintenance or oversight of resource accounting in Northern Ireland. This paper looks at the … (accountants). Findings – It finds that the actual implementation of accruals accounting is very different, in effect, in cost and …

initiatives associated with developing a more comprehensive national accounting framework in relation to public and private sector … national accounting framework that fully incorporates the impact of intangible asset investments upon national growth and …

of outside directors and institutional ownership concentration and to explore the relative roles of accounting- and stock … accounting performance. This is consistent with institutional investors using a richer set of information than that contained in … reported accounting earnings. Research limitations/implications – Further research may examine the effect of board monitoring …

of an accountant to legitimising the character of accounting. This arguable conclusion is supported by a case study in … accounting firms. Research limitations/implications – The paper uses secondary and documentary data and is informed by conceptual … social values with changes in legitimisation and the COE to show shifts in accounting practices like the recent practice of …

debt. Disciplinary fields as varied as logic, accounting, finance, psychology, geopolitics, economics, statistics, ethics …