Delineates differing attitudes towards knowledge of the past in accounting and illustrates one of these by referring to … accounting histories informed by the work of Michel Foucault. Foucauldian accounting histories are a part of the pluralization of … accounting history. Its categories of description and its view of history are different from traditional accounting history …

Explores management control and accounting systems of three successfully competing companies to gain deeper insight and … fill knowledge gaps. Results show that management control and accounting systems do exist which enhance successful … marketing and accounting functions and with substantial accounting‐type activity, notably activity based cost accounting …

ideologies of eutrality and independence in accounting.  …

Seeks to improve understanding of the use of accounting in the control of manufacturing enterprises in Algeria …. Examines by interview in four state‐owned enterprises the use of accounting data in pricing, output and product mix decisions … over that of accounting was related to objectives set for enterprises rather than to any dearth of accounting expertise …

used as a measure of understandability with audiences of differing accounting sophistication to measure the predictability …” as a desirable characteristic of accounting disclosures since there is a danger that the intended messages are of a …

and other sources previously unexamined in the accounting literature, reveals significantly high levels of security law …

same sharemarket 100 years later. Creative accounting practices and questionable auditing judgements were some of these … accounting and auditing contribution to these difficulties.  …

During the twentieth century English has established itself as the world language of business and, hence, of accounting …. The words that English‐speaking accountants use to talk about accounting concepts are therefore of more than parochial … that they have tried to articulate. Looks in particular at words related to accounting as a subject and as a profession and …