accounting and accountability. Data on couples and their money are drawn from the Family Expenditure Survey, and from focus …, telephone and Internet banking. The results suggest that the accounting practices of couples are not necessarily consistent, but … subject to different types and levels of accountability. They are meaningful in that accounting practices reflect the economic …

Little is known of how accounting is used in the home, or about the potential relevance of business‐like techniques in … on interviews with both accountants and lay people were used to investigate four broad areas of accounting practice …: budgeting, record‐keeping, decision making and long‐term financial planning. The findings suggest that simple accounting …

Purpose – This paper explores the relationship between “stability and change” within with the process of accounting … stability which ultimately contributed to accounting change. Design/methodology/approach – It uses a longitudinal study of a … change. Research limitations/implications – Although there is accounting change within the case study, it is problematic to …

conducted by the forerunner of the International Accounting Standards Board (IASB). It reveals the influences from four key … stakeholder groups (users, preparers, accountants, and regulators) in order to ascertain why International Accounting Standards … understanding accounting standard setting for international harmonization.  …

accounting research. We conclude our reply by urging scholars to intervene in worldly affairs by ensuring that intellectual …

Purpose – This paper explores the role of accounting in a religious setting and evaluates the sacred‐secular divide … developed by Laughlin and Booth who suggested that accounting is antithetical to religious values, embodying the secular as … opposed to the sacred. Yet Christian thinkers such as Wesley and Neibuhr reject this position and indicate the accounting and …

to consider the potential conflict between the “sacred” agenda of the church and the “secular” nature of accounting … from viewing accounting as an unwelcome intrusion into their church's sacred agenda, integrated belief in their church …/implications – Religion and religious organizations occupy a greater importance in society than academic accounting research would indicate …

into the accounting and accountability literature primarily by Laughlin and Booth. The divide has been used to interpret … the ambiguous roles of accountants and accounting practices within religious organizations. Design … practice. Findings – The paper argues that the activities and contributions of accountants and accounting practices are not by …