Purpose – This purpose of this paper is to investigate the introduction of French theory into English language … accounting research and to assess the impact of the work of French social theorists on the accounting research domain. Design …/methodology/approach – The paper presents a citation analysis of articles appearing in selected English language accounting research journals for …

personal rather than organizational, it does not offer “findings” about the way in which accounting is practised, but rather … research has been undertaken within the discipline of accounting, little or no attention has been paid to the way in which that …

professional services industry from the perspective of the triple-entry framework of the momentum accounting theory of Yuji Ijiri …

and safety inspections of corporate property must be done pursuant to a court authorised warrant. International accounting … firms owe much of their existence and success to business corporations. As a consequence, accounting firms, through their …

debt. Disciplinary fields as varied as logic, accounting, finance, psychology, geopolitics, economics, statistics, ethics … mainstream economic theory, which has often refused any constructive dialogue with other disciplines. We do not praise …

This paper examines the institutionalisation of extensible business reporting language (XBRL) in the USA and UK. It … between the two countries. XBRL seems to have taken deeper root in the USA than the UK primarily because of the relatively … stronger institutional 'coercive' pressures. We argue that 'normative' pressures, from the accounting profession, only play a …

the USA and UK and highlights some directions for further research. It finds that the pace of XBRL adoption across … USA as compared to the UK. Moreover, XBRL seems to be widely used in the financial services sector as compared to others … argued that greater support from the accounting profession and regulators is required to raise XBRL awareness and speed the …