This article critiques “middle‐of‐the‐road” approaches to corporate social reporting and their cautions against radicalising the subject. The historicity of the concept of middle ground is challenged philosophically, politically and socially, by suggesting that its foundations reside...

The objective of this research was to determine the extent to which municipal budget variances are systematically biased, the direction of any biases, and the relationship between the biases and various political, economic, demographic and organisational factors. We compared budgeted and actual...

A decision of the US Supreme Court to require enforcement of an environmental standard in the cotton textile industry provides a unique opportunity to observe the market impact of social‐cost disclosures. This research examines the reaction of investors to an exogenous factor which has an...

Analyses article by James (1992). Suggests apparently hostile term judgements on women hide moral judgements. Questions ideologies of eutrality and independence in accounting.

Analyses disclosure levels from annual reports and budgets from US municipalities, based on the expected incentives of municipal bond investors. Disclosure levels for both budgets and annual reports are variable, suggesting that the quality of disclosures may be based on key actor incentives....

Investigates the impact of locus of control and gender on the experiences and practices of accounting professionals. Also considers the impact of role overload, inter‐role conflict, and coping behaviour on these attitudes. Suggests that a complex set of forces creates differences in the extent...

Since the mid‐1980s the major players in US health care have argued that costs and benefits should underlie the allocation of health care resources. Looks at 30 cost benefit studies taken from the medical literature and examines five of them in depth, using the “depth hermeneutical”...

Discussion of health care costs has expanded beyond the technical domains of accountancy and entered the realms of public discourse. Analyses this discourse through an examination of all the stories published in The New York Times between 1 April 1992 and 1 May 1993 which contained the phrase...

Discussion about the actual nature of political action is unusual in the literature about the Financial Accounting Standards Board (FASB). Examines the treatment of politics in the US standard setting context and this analysis results in the conclusion that despite widespread recognition that...