Purpose – Seeks to extend debates about the emancipatory potential of the internet by commenting on Sikka's reflections (in this issue) on the papers also in this issue by Gallhofer et al. and by Paisey and Paisey. Design/methodology/approach – Discusses the location of the internet within...

Ecology considers the interrelationships between all species and matter. It is argued that there are important direct and indirect links between accounting information and ecological effects. A direct link can be traced through identification of some of the conventional problems of accounting....

One major development in the upsurge of accounting interest in environmental issues has been a quantum leap in the recognition of the extent of the crucial role that economics plays in constituting accounting thought and practice. “Conventional” economics and its contribution to the...

Compares the philosophical backgrounds of the disciplines of economics and accounting in view of complexity theory. The relationship which has existed between the two is examined as well as the problems of such inter‐disciplinary studies. Decision making, target costing and the need for future...

Explores the problem of identifying efficient economic behaviour under the NHS reforms. It argues that “business‐like” behaviour by purchasers is unlikely to be economically efficient. However, discussion of more appropriate contracting behaviour tends to be blocked out by assumption...

Purpose – The purpose of this paper is to overview and critique the over‐reach of highly ideological assumptions of neo‐classical economics into policy and governance terrains. The ontology and epistemology of neo‐classical economics know no bounds in their imperial extension to...

Purpose – The purpose of this paper is to address the irrationality of making budget decisions without awareness of the economic foundation of these decisions. It aims to propose that, in lieu of a universal economic principle, librarians should at least adopt the maxim, “first, do no...

Purpose – The purpose of this paper is to argue that Bernoulli's “utility function solution to the St Petersburg paradox” was wrong and to find a new method to solve the paradox. Design/methodology/approach – This goal is attained through two ways: using Bernoulli's and Kramer's utility...

Purpose – This paper sets out to investigate the potential contribution of the inter‐disciplinary field of ecological economics to the explanation of the current economic crisis. The root of the crisis is the growing disjuncture between the real economy of production and the paper economy of...

The paper refers to “a theoretical model” created by the author, named Universal Model, in which have been included most of the theories determining foreign direct investment (FDI). What derives from the literature review is that no theory dominates the decision‐making process of FDI. The...