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 – The paper aims to discuss the current development of sustainability accounting research, the identification … of critical and managerial paths, and to assess of the future of sustainability accounting and reporting. Design …/methodology/approach – The paper is a review of recent literature in sustainability accounting. Findings – Assessment of recent literature leads …

findings, this paper expands the limited knowledge on how different kinds of systems support different management accounting … tasks. The findings indicate that not only do OLTP systems support the management accounting of companies, but the user …

mirroring of time-space bound metrics and numbers in management accounting (MA) and other cognitive frames. Design …

accounting practices played a significant role in improving performance in one company. Design/methodology/approach – The company …

of accounting (activities that lead to changes in the size and composition of equity and debt capitals) are influenced by … environmental factors that the enterprise cannot control. These difficulties affecting the organization of financial accounting of … problems of financial activities, resulting in three accounting subsystems: bookkeeping, tax and management accounting. The …

agents. This paper presents a two-pronged approach towards accounting for changes in biodiversity and ecosystem services from … a business perspective. First, we seek to analyze how Environmental Management Accounting (EMA) may be used by firms to …, we use dairy farming as a case study and propose general recommendations regarding accounting for changes in biodiversity …

Purpose – The purpose of this paper is to present and analyze the opinions of a number of editors of accounting … journals on the value they attach to the practical relevance of management accounting research and the potential role of … this special issue. Findings – The journal editors do not regard a lack of practical relevance in management accounting …