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This paper reports the results of an empirical investigation into the intellectual capital reporting (ICR) practices of UK companies in four distinct sectors. It differs from prior ICR studies in that it analyses a wide range of external corporate reporting media for their IC content. It finds...
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Purpose – The starting point for the paper is an assessment of the impact of a 1993 special issue of Accounting, Auditing & Accountability Journal, which provided an interdisciplinary analysis of the pursuit of accountable management reforms in the UK public sector. From this assessment, the...
Persistent link: https://www.econbiz.de/10010592209
Purpose – The starting point for the paper is an assessment of the impact of a 1993 special issue of Accounting, Auditing & Accountability Journal, which provided an interdisciplinary analysis of the pursuit of accountable management reforms in the UK public sector. From this assessment, the...
Persistent link: https://www.econbiz.de/10014641353
Seeks to promote discussion of the pursuit of accountable management in public sector organizations by providing a commentary on post‐1979 experiences with such reforms in the UK public sector. Particular attention is given to the nature and impact on the UK public sector of the neoliberal...
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Provides a response to Puxty et al. ′s call for academics to become involved in public policy debate. Addresses the issue of the effect on British university accounting research of the promotion and undertaking of continual research selectivity exercises. This should be of direct concern to...
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