Showing 1 - 7 of 7
Firms in the early stage of their organisational lifecycle experience challenges that shape the adoption of management controls. They are also recognised for their use of outsourcing. However, the accounting research has provided limited insight on how these control challenges and...
Persistent link: https://www.econbiz.de/10010972478
Persistent link: https://www.econbiz.de/10011202665
<title>Abstract</title> This article provides a critique of the Global Reporting Initiatives (GRI) guidelines, sustainability reporting (SR) guidelines and also examines their applicability to public and third sector organizations. The article finds that these guidelines promote a ‘managerialist’ approach...
Persistent link: https://www.econbiz.de/10010972112
Purpose –The purpose of this paper is to offer the reflections and critique not only on the current state of the art for intellectual capital research (ICR) from an interdisciplinary accounting research (IAR) perspective, but also its future directions. Design/methodology/approach -This paper...
Persistent link: https://www.econbiz.de/10010934903
Purpose – Despite the growing pressure to encourage new ways of thinking about research methodology, only recently have interview methodologists begun to realize that “we cannot lift the results of interviewing out of the contexts in which they were gathered and claim them as objective data...
Persistent link: https://www.econbiz.de/10009319444
Purpose – The purpose of this paper is to examine the construction of articles published in three highly ranked interdisciplinary accounting journals. Design/methodology/approach – The analysis is based on articles published during 2010 in Accounting, Auditing & Accountability Journal...
Persistent link: https://www.econbiz.de/10010685398
Purpose –The purpose of this paper is to present a critique of published research access and peer review, considering their impacts on accounting scholarship. Design/methodology/approach -The paper is based on literature and publishing document review, experiential reflections and argument....
Persistent link: https://www.econbiz.de/10011122246