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Idiosyncratic Cognitive Mapping: Application of Hermeneutic Phenomenology to the Study of Accounting Policies

Chabrak, Nihel - Université Paris-Dauphine (Paris IX) - 2002

Persistent link: https://www.econbiz.de/10010708983

The role of accounting values in the relation between XBRL and forecast accuracy

Liu, Chunhui; O'Farrell, Grace - In: International Journal of Accounting and Information … 21 (2013) September, pp. 297-313

Purpose – This study aims to examine the role that cultural dimensions at the accounting subculture level play in the … accuracy with empirical data of firms from six nations is assessed. Findings – Results show that accounting values across …

Persistent link: https://www.econbiz.de/10010711237

Charity accountability in the UK: through the eyes of the donor

Connolly, Ciaran; Hyndman, Noel - In: Qualitative Research in Accounting & Management 10 (2013) September, pp. 259-278

Purpose – The purpose of this paper is to explore accountability from the perspective of charity donors. Design/methodology/approach - The research utilises semi-structured interviews with a range of donors. In addition, it summarises the main findings from key related research (that uses...

Persistent link: https://www.econbiz.de/10010711250

Liberty and Concordance in Book-Keeping

Ristea, Mihai; Lepadatu, Gheorghe; Dumitru, Corina Graziella - In: Knowledge Horizons - Economics 1 (2009) 2, pp. 46-61

The general objective of the paper is to formalize a speech with a theoretical and practical purpose concerning the options of accountancy policies in conditions of regulation, standards, compliance, convergences, harmonisations and professional liberties.

Persistent link: https://www.econbiz.de/10010711601

The adoption of IFRS in South Eastern Europe: the case of Greece

Spathis, Charalambos; Georgakopoulou, Eleftheria - In: International Journal of Financial Services Management 2 (2007) 1/2, pp. 50-63

differences between IFRS and the Greek accounting system, which have had a major impact on the conversion to IFRS. Furthermore, it … deals with specific issues related to local accounting practices and IFRS, the issue of enforcing compliance with IFRS and … how this relates to current accounting and audit services. …

Persistent link: https://www.econbiz.de/10010816462

Three '-isations': thinking with but beyond the sociological in comprehending accounting in a global context

Arrington, Edward; Upton, David R. - In: International Journal of Critical Accounting 5 (2013) 4, pp. 327-345

This essay seeks to render accounting's relation to globalisation understandable in a hermeneutic rather than … sociological way. We address accounting's relation to globalisation first through Bartelson's three approaches to understanding … existing critical accounting work may or may not speak to these different approaches. We then suggest that accounting's place …

Persistent link: https://www.econbiz.de/10010816632

Accounting, new public management and performance measurement: the Spanish versus the Anglo-Saxon experience

Brusca, Isabel; Montesinos, Vicente - In: International Journal of Critical Accounting 4 (2012) 5/6, pp. 646-661

management in terms of accounting, performance measurement and output-based budgeting, comparing them with the new public …

Persistent link: https://www.econbiz.de/10010816634

George Orwell and the twilight of unions: a new labour process research problematic?

Sy, Aida - In: International Journal of Economics and Accounting 2 (2011) 4, pp. 311-313

We discuss the nature of the new labour process and its relation to accounting, trade, and international organisations …

Persistent link: https://www.econbiz.de/10010816699

Ownership structure and financial institutes risk taking: evidence from Tunisian quoted bank (financial institute)

Bouaziz, Wissem; Bouri, Abdelfettah - In: International Journal of Managerial and Financial Accounting 4 (2012) 1, pp. 47-60

This paper investigates whether the ownership structure influences the risk taking of the Tunisian quoted banks over the period 2000-2008. Overall, it can be gathered from the results of this study that the effect of ownership structure on bank risk taking varies according to the type of risk....

Persistent link: https://www.econbiz.de/10010816744

Optimal dynamic hedging strategy with futures oil markets via FIEGARCH-EVT copula models

Ghorbel, Ahmed; Trabelsi, Abdelwahed - In: International Journal of Managerial and Financial Accounting 4 (2012) 1, pp. 1-28

The goal of this paper is to evaluate the hedging strategies performance of a range of copula and traditional methods for three spot and futures oil markets: WTI crude oil, propane and heating oil. Our contribution is two-fold. First, we model dependence structure between spot and futures oil...

Persistent link: https://www.econbiz.de/10010816748