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National accounting rules in a globalised world (Pro and contra) ; pro - should the world embrace a single set of accounting standards?
Litan, Robert - In: CESifo Forum 3 (2002) 3, pp. 29-30
Persistent link: https://www.econbiz.de/10004998588
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National accounting rules in a globalized world (Pro and contra) ; contra - the best of both worlds
Merkt, Hanno - In: CESifo Forum 3 (2002) 3, pp. 31-32
Persistent link: https://www.econbiz.de/10004998654
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Exploring the role of accounting history following the adoption of IFRS in Europe.The case of Italy.
Paglietti, Paola - In: De Computis "Revista Española de Historia de la … (2009) 11, pp. 83-115
La adopción de los “International Financial Reporting Standards” (IFRS), impuesto por el Reglamento (CE) número 1606 … de contabilidad que se han desarrollado exógenamente como los IFRS en el actual escenario europeo. (The mandatory … adoption of the International Financial Reporting Standards (IFRS), enforced by Regulation (EC) No. 1606/2002, may be …
Persistent link: https://www.econbiz.de/10008497043
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Alarm System for Credit Losses Impairment
Salhi, Yahia; Thérond, Pierre-Emmanuel - HAL - 2014
: Expected Credit Losses. In this paper, after a brief description of the principles elaborated by IASB for IFRS 9, we propose a …
Persistent link: https://www.econbiz.de/10010899862
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Risikoselektion und Risikoausgleich am Beispiel der gesetzlichen Krankenkassen in Deutschland
Dieterich, Felix - Volkswirtschaftliche Fakultät, … - 2005
This paper deals with the phenomenon of risk-selection and its appearance in the german compulsory health insurance …
Persistent link: https://www.econbiz.de/10005649813
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Research in accounting : What is done in top reviews ?
Rougès, Véronique - Université Paris-Dauphine (Paris IX) - 2005
This paper reports the results of a one-year review of the four top accounting research journals (AOS, JAE, JAR and TAR) and of EAR in a comparison purpose. 158 research articles are reviewed. Topics, methods of data collection, methods of data processing and researchers' nationalities are...
Persistent link: https://www.econbiz.de/10010861532
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Towards a paradigmatic foundation for accounting practice
Nørreklit, Hanne; Nørreklit, Lennart; Mitchell, Falconer - In: Accounting, Auditing & Accountability Journal 23 (2010) August, pp. 733-758
Purpose – The purpose of this paper is to propose a framework (pragmatic constructivism) for a new paradigm for accounting practice. The paradigmatic base of practice is an important element in explaining, understanding, justifying and defending practice. Design/methodology/approach – The...
Persistent link: https://www.econbiz.de/10009319425
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The role of accounting theory in the development of accounting principles
Coetsee, D. - In: Meditari Accountancy Research 18 (2010) April, pp. 1-16
Accounting theorists agree that no comprehensive theory of accounting has yet been developed. In the absence of such a theory, the question arises whether sufficient accounting principles are created through accounting research. This article acknowledges that accounting principles are not solely...
Persistent link: https://www.econbiz.de/10009319810
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Theorizing engagement: the potential of a critical dialogic approach
Bebbington, Jan; Brown, Judy; Frame, Bob; Thomson, Ian - In: Accounting, Auditing & Accountability Journal 20 (2007) April, pp. 356-381
Purpose – The purpose of this paper is to contribute to discussions about engagement in social and environmental accounting, drawing on dialogic theory and philosophy. A dialogic approach, building on existing critical inquiries, is introduced to derive principles to inform “on the ground”...
Persistent link: https://www.econbiz.de/10009350716
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Accountability through activism: learning from Bourdieu
Shenkin, Mark; Coulson, Andrea B. - In: Accounting, Auditing & Accountability Journal 20 (2007) February, pp. 297-317
Purpose – The purpose of this paper is to reflect on how the social-theoretical work of Pierre Bourdieu (1931-2001) could contribute to knowledge production on accountability. Design/methodology/approach – The paper draws on Bourdieu's conceptualisation of social practice in terms of a...
Persistent link: https://www.econbiz.de/10009350757