This paper is concerned with International Accounting Standards (IAS) and their impact upon existing accounting … stock exchanges of EU member states to adopt International Accounting Standards by 2005. Others are encouraged to do so … changes within property accounting and the role played by property professionals within that process. This paper examines the …

Purpose – The paper aims at understanding the potential role of management accounting during a public hospital … between these changes and the hospital's processes of accounting change and institutionalisation (Burns and Scapens, 2000 …); and Giddens' (1990) notion of ‘elements of system contradiction’ in order to evaluate the role of management accounting …

Purpose – Given the importance of panel datasets in contemporary accounting and managerial finance research, the … model of the relationship between UK directors' cash compensation and three explanatory variables: accounting earnings …‐technical manner on an issue which has not received sufficient attention in the accounting and managerial finance literature to date …

the traditional accounting framework of contingent liabilities; examine the financial effects of such reporting on market …Purpose – The purpose of this paper is to: discuss how reporting under a human resource liability paradigm fits into … reviews of financial effects of human resource liability reporting the paper logically extends those results to support the …

Presents an introduction to the articles in “Theological perspectives in accounting”, a special issue with the … objectives of exploring whether a theological take on accounting is possible and if so, beginning an investigation into the … insights that might be gained from a Judeo‐Christian reading of accounting in particular. Briefly outlines the initial …

This paper analyses what is seen as a crisis of authority in financial reporting. It considers the view that an element … of authority may be restored to accounting through communicative reason. The paper argues that the justice …‐authorisation of financial reporting. The paper argues that a more adequate foundation might be found in an enlarged communicative …

and potentialities of analysis for accounting. The article explores the sense in which a review of liberation theology can … provide critical researchers concerned to locate and promote a more emancipatory accounting with new insights and inspiration.  …

Capitalism, religion and science (including calculative sciences such as accounting) have a long and turbulent … – a condition fostered by orthodox economics and accounting ideology, where it is now de rigueur to divide the secular … new politics for a progressive accounting; one that seeks to restore the integrity and probity of the Enlightenment Ideal.  …