Economics was slow to emerge as a distinct academic and professional discipline in the United Kingdom. In the years around 1900, some British universities began to offer degrees in commerce, including accounting. These degrees were influenced by the contemporary emergence of business economics...

drawing on observations in British and German Brewers, this paper seeks to explore the potential of analitical fecus on the ways in which accounting is combined with other forms of organisational knowledge in talk.

Collaborative supply relationships (CSRs) are growing in significance in contemporary inter-organizational management. Their growing significance apart, they are distinguished from traditional buyer-supplier relationships by their unique characteristics. These unique characteristics have...

This paper considers the effectiveness of web-based learning and teaching and appraises whether it could provide the appropriate medium to create an efficient and robust learning environment for accounting students. Changes in learning styles of students were evaluated and it is suggested that...

Little is known of the actualities or possibilities of corporate social reporting in Thailand. This study aims to move towards an appreciation of this neglected but important area. Our concern is to gain insights into and to critically appraise various dimensions of these annual reports so as to...

The fundamental financial instrument approach of the FASB proposes that a compound instrument, such as a convertible bond, can be understook as being made up of fundamental financial instruments. Two methods of accounting for a convertible bond are seen as consistent with this approach: (a)...

Drawing on instances of operational management in British and German Firms, This paper seeks to contrast different styles of implicating accounting in processes of accountability.

Recently, Hammersley (What's Wrong with Ethnography: Routledge: 1992) and Silverman ( Interpreting Qualitative Data: 1993) have de-emphasised the distinction between qualitative and quantitative research and suggested to integrate them to make social science more valid. I argue that the...

Worker participation has be investigated by management and accounting researchers for mny years but there is disagreement about both the process of participation and its impact. This paper argues that such equivocality is associated with inappropriate research methodology, research design flaws,...