were gathered through a field study of 15 Egyptian firms that outsourced various forms of accounting services to third … implications – The findings have implications for the practice of accounting outsourcing and provide a conceptual framework of …

calculative instruments of accounting provoke innovation and participate in the generation of values by activating processes that … Butler’s work and her notion of excitability to explain how multiple values may arise when accounting interacts with … innovation. Through this lens, accounting, as a language based on signs, can be theorised as an ex-citable force involved in …

exemplar of the challenges facing accounting practices in achieving transparency in government and public services. Design … whether accounting can foster or enhance “good governance” through the lens of transparency.  …

sociology (NIS) in analysing a case study of accounting change. Design/methodology/approach – This is an interpretive case study … enrich analyses of accounting changes. Research limitations/implications – The case analysis suggests guidelines for using … ANT and/or NIS in accounting studies. Practical implications – Understanding accounting developments as an intentional and …

impact of research on identity construction, especially in relation to the specific areas of the accounting profession and …

and accounting fields. This framework challenges the belief held by certain critics that structuration theory cannot be … sociology that have yet to be brought into case studies in the fields of accounting and management in particular.  …

contemporary stage – the internet. Design/methodology/approach – The paper studies the proposed merger of three accounting bodies …

uses cointegration and innovation accounting techniques (variance decomposition analysis and impulse response functions) to …