This paper adopts a literary theory perspective to depict accounting reports and information as texts rather than as … economic commodities and so available for analysis from the vantage point of semiotic linguistic theory. In doing so it takes … dominant genres of literary theory – expressive realism, the new criticism, structuralism, and deconstructionism – to …

If we are concerned to develop an emancipatory accounting, and if we are sensitive towards the tendencies to … interdisciplinary research in accounting. Adopts this position and draws from the critique of art. More specifically, points to insights … for the development of any emancipatory accounting by concentration on debates on the role of art in the emancipatory …

Purpose The purpose of this paper is to explore the role of accounting information in new product development (NPD …) using Strong Structuration Theory. NPD is a complex social action involving a wide range of different actors and clusters of … actors. Strong Structuration Theory allows the authors to take a broad view of this social system in order to develop a …

Purpose – The purpose of this paper is to analyse the implementation of a new accounting system in the accounting … department of a large retail company. The paper seeks to understand and explain how management accounting change can be shaped by … was subsequently extended using the concepts of identity and image. Findings – By changing existing accounting systems …

accounting context. In that sense, the authors perform a systematic literature review in order to map and assess the intellectual … territory based on scientific publications from 2000 to 2018, in ISI Web of Science and Scopus database. Based on grounded-theory … methodology approach, they performed a content analysis to develop their ERP-Accounting information interface literature framework …

introductory accounting course when compared to traditional accounting pedagogy. The results of this study show the use of an … introductory accounting course when compared to traditional pen-and-paper homework. …

Accounting students should enrich themselves with the technical knowledge, critical thinking, and problem … motivated in the learning process. It has been argued that games can play a useful role in making the study of accounting more … accounting course attributable to the use of games supplementary to the traditional teaching methods. The perceptions of 18 …

main benefits and problems resulting from its adoption; to understand in what way accounting is integrated in SAP ERP; to … phenomenon, suggested by theory as a major problem in ERPs implementation, was not found; SAP ERP does not allow all of the … accounting objectives to be achieved, making the use additional software a necessity due to its lack of flexibility and the need …

The book is a revision of prior version that was intended as a text for teaching accounting students about ethics, as … accounting students and practicing professionals is an important activity which should be encouraged. This organization outline … involve the title, in which it is implied that accounting ethics had something to do with the “near collapse of the world …

Abstract “Accounting for Value” by Stephen Penman is thought-provoking in its challenge to mainstream in both finance … and accounting. This fosters a reflection on models and tools employed for valuation. Some points about the book should be … underlined. Penman states that he adheres to finance theory principles, but he moves away from them, as he offers a complete …