The influence of culture and politics on the promulgation of accounting regulations in the Companies Act 1956 in India immediately post independence is analysed using an exploratory framework based on the work of McKinnon (1986) and Gray (1988). Within the framework, the process of change is...

Despite Government and academic interest in valuing human resources, there has been relatively little progress in reflecting the value of human resources in UK organisations. This research uses a survey questionnaire to identify perceptions and practices in the area of valuing human resources in...

This paper analyses the influence of culture and politics on the establishment of the Institute of Chartered Accountants of India (ICAI) using a theoretical framework, extending the work of Gray (1988) and McKinnon (1986) in which accounting change is analysed into three phases, a source phase,...

This paper comprises a review of the literature on materiality in accounting. The paper starts by examining the context in which materiality is relevant, and the problems arising from applying the concept in practice. Definitions of materiality from legal, accounting and stock exchange sources...

Accountants may find the journey through the eye of a needle hazardous, since they are implicated in wealth creation. Although there is evidence of a theological critique of economics and the world of business, there seems zero supply or demand for extending this to accountancy. There have been...

The board of directors is one of a number of internal governance mechanisms that are intended to ensure that the interests of shareholders and managers are closely aligned, and to discipline or remove ineffective management teams. Among the most significant governance issues currently faced by...

"Merger-mania" is an unquestioned piece of jargon in current vogue. In this study of international merger and take-over activity in the 1980's, the authors assess current trends in relation to the last 20 years. They detect several new features: the changing nature of the aggressor, the urge to...