Similar Search Results

A tragedy of understanding; accounting for ontological security

Colville, Ian; McAulay, Laurie - In: Accounting, Auditing & Accountability Journal 9 (1996) 5, pp. 7-22

unwitting participant in her plot for revenge. This scene illustrates a facet of finance and accounting expertise because it … shows how narrative, including finance and accounting, provides ontological security; a belief in the security of reality … any single scene, or finance and accounting report or calculation, is constructed. Provides quotations from practitioners …

Persistent link: https://www.econbiz.de/10014641568

Accounting/art and the emancipatory project: some reflections

Gallhofer, Sonja; Haslam, Jim - In: Accounting, Auditing & Accountability Journal 9 (1996) 5, pp. 23-44

If we are concerned to develop an emancipatory accounting, and if we are sensitive towards the tendencies to … interdisciplinary research in accounting. Adopts this position and draws from the critique of art. More specifically, points to insights … for the development of any emancipatory accounting by concentration on debates on the role of art in the emancipatory …

Persistent link: https://www.econbiz.de/10014641569

Metaphor in accounting discourse

Melissa Walters‐York, L. - In: Accounting, Auditing & Accountability Journal 9 (1996) 5, pp. 45-70

, scientific, philosophical, or accounting. Draws heavily on Black’s (1962, 1978, 1993) interaction account of metaphor as a basis … for explicating the poetic and rhetorical roles that metaphor may play in accounting discourse. Through presentation of … in which accountants create and disseminate meaning about the world as both part of mundane accounting discourse and …

Persistent link: https://www.econbiz.de/10014641574

Professional rivalry and changing management control approaches in UK clearing banks

Seal, Willie; Croft, Liz - In: Accounting, Auditing & Accountability Journal 10 (1997) 1, pp. 60-84

profits crisis induced further changes that saw the introduction of new management accounting techniques such as activity …

Persistent link: https://www.econbiz.de/10014641577

NOTES Courses on environmental accounting

Gibson, Kathy - In: Accounting, Auditing & Accountability Journal 10 (1997) 4, pp. 584-593

Discusses the arguments for teaching environmental accounting and provides a sample of teaching programmes which have …

Persistent link: https://www.econbiz.de/10014641592

The incidence of budgetary slack: a field study exploration

Dunk, Alan S.; Perera, Hector - In: Accounting, Auditing & Accountability Journal 10 (1997) 5, pp. 649-664

Extends the investigation into the nature of the relation between participative budgeting and budgetary slack. The literature focusing on this association can be divided into two groups, the conclusions of which are inconsistent with one another. One camp argues that managers intentionally use...

Persistent link: https://www.econbiz.de/10014641598

Users’ rights to published accounting information: nature, justification and implications

Stanton, P.A. - In: Accounting, Auditing & Accountability Journal 10 (1997) 5, pp. 684-701

By specifying long lists of users of published financial reports, accounting authorities may be raising the … expectations of users for corporate accounting information. Discusses whether the raising of these lists creates users’ rights to … accounting literature. Conducts such an examination, revealing both the bases for, and justification of, the rights claimed …

Persistent link: https://www.econbiz.de/10014641599

Structure or agency? Discourse or meta‐narrative? Explaining the emergence of the financial management initiative

McSweeney, Brendan; Duncan, Sheila - In: Accounting, Auditing & Accountability Journal 11 (1998) 3, pp. 332-361

Considers why different explanations of the same event can be produced and discusses the characteristics of a good explanation. It identifies and analyses a wide range of different published explanations of a seminal public administration policy‐change. It separates those accounts of that...

Persistent link: https://www.econbiz.de/10014641614

Interactions between Japanese and international accounting academics

Kokubu, Katsuhiko - In: Accounting, Auditing & Accountability Journal 12 (1999) 1, pp. 69-73

Explores four themes at the 1998 APIRA conference – critical perspectives of accounting, organizational and … institutional perspectives, public sector accounting in Japan and international accounting issues. …

Persistent link: https://www.econbiz.de/10014641632

Critical accounting: nature, progress and prognosis

Laughlin, Richard - In: Accounting, Auditing & Accountability Journal 12 (1999) 1, pp. 73-78

Defines critical accounting in the context of the 1998 APIRA conference. Discusses papers presented at the conference …

Persistent link: https://www.econbiz.de/10014641633