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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

Internal control systems in US churches

Duncan, John B.; Flesher, Dale L.; Stocks, Morris H. - In: Accounting, Auditing & Accountability Journal 12 (1999) 2, pp. 142-164

where they may be tempted to engage in questionable activities and accounting practices, or could subject individuals to …

Persistent link: https://www.econbiz.de/10014641639

Accounting at home: some interdisciplinary perspectives

Walker, Stephen P.; Llewellyn, Sue - In: Accounting, Auditing & Accountability Journal 13 (2000) 4, pp. 425-449

The paper explores the potentialities for accounting research on the household, individual and family. It is suggested … that the home has not been construed in accounting as an arena worthy of academic study due to the preoccupation with … of accounting in the home are potentially as profound as they are in institutions which inhabit the public domain. The …

Persistent link: https://www.econbiz.de/10014641644

The “rational” and “traditional”: the regulation of accounting in the Philippines

Cadiz Dyball, Maria; Valcarcel, Lina J. - In: Accounting, Auditing & Accountability Journal 12 (1999) 3, pp. 303-328

, accounting has generally been questioned. We will show that the regulation of accounting in the Philippines is not corporatist at … Philippine accounting regulation. Two cases of apparent ethical misconduct in the practice of public accounting are examined to …

Persistent link: https://www.econbiz.de/10014641647

Can the financialised atmosphere be effectively regulated and accounted for?

McNicholas, Patty; Windsor, Carolyn - In: Accounting, Auditing & Accountability Journal 24 (2011) 8, pp. 1071-1096

Purpose – This paper aims to carry out a critical analysis of the proposed Australian emissions trading scheme (ETS) as a complex market solution to reduce greenhouse gases (GHGs). Specifically it seeks to examine the financial regulatory infrastructure that will more than likely oversee the...

Persistent link: https://www.econbiz.de/10014641660

Commodification of academic accounting labour: an illustration from a professional examination paper

Gray, Rob - In: Accounting, Auditing & Accountability Journal 16 (2003) 1

Persistent link: https://www.econbiz.de/10014641689