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An Institutional Analysis of Cost Accounting Practices in the Spanish Eighteenth Century

Larrinaga-González, Carlos; Núñez-Torrado, Miriam; … - Departamento de Dirección de Empresas, Universidad … - 2008

A growing body of literature (Johnson, 1972; Tyson, 1990; Fleischman and Parker, 1990 and 1991; Edwards and Newell, 1991 and Fleischman et al., 1996) has evidenced that sophisticated costing techniques were used in the early stages of the Industrial Revolution for efficiency reasons. However, some scholars...

Persistent link: https://www.econbiz.de/10005403965

Sustainability reporting : insights from neoinstitutional theory

Larrinaga-González, Carlos - In: Sustainability accounting and accountability, (pp. 150-167). 2007

Persistent link: https://www.econbiz.de/10003530961

A decolonial view of the role of accounting in the US management of the Spanish telephone monopoly

Pérez-Chamorro, Vicente; Casasola-Balsells, Araceli; … - In: Critical perspectives on accounting : an international … 99 (2024), pp. 1-16

Persistent link: https://www.econbiz.de/10015066938

Carbon trading : accounting and reporting issues

Bebbington, Ian; Larrinaga-González, Carlos - In: European accounting review 17 (2008) 4, pp. 697-717

Persistent link: https://www.econbiz.de/10003793600

Compliance with mandatory environmental reporting in financial statements : the case of Spain (2001-2003)

Criado-Jiménez, Irene; Fernández-Chulián, Manuel; … - In: Journal of business ethics : JOBE 79 (2008) 3, pp. 245-262

Persistent link: https://www.econbiz.de/10003710321

Legitimating reputation/the reputation of legitimacy theory

Bebbington, Jan; Larrinaga-González, Carlos; … - In: Accounting, Auditing & Accountability Journal 21 (2008) April, pp. 371-374

Purpose – The aim of this paper is to respond to commentaries on Bebbington, Larrinaga-Gonzales and Moneva, by Unerman and by Adams, published in Accounting Auditing & Accountability Journal, Vol. 21 No. 3. Design/methodology/approach – The paper reviews and discusses the points...

Persistent link: https://www.econbiz.de/10009318095

Engaging with organisations in pursuit of improved sustainability accounting and performance

Adams, Carol A.; Larrinaga-González, Carlos - In: Accounting, Auditing & Accountability Journal 20 (2007) April, pp. 333-355

Purpose – The purpose of this paper is to present a case for research in ethical, social and environmental (or sustainability) accounting and accountability which engages with those organisations claiming to manage and report their sustainability performance. In addition, the paper reviews the...

Persistent link: https://www.econbiz.de/10009350761

Engaging with organisations in pursuit of improved sustainability accounting and performance

Adams, Carol A.; Larrinaga-González, Carlos - In: Accounting, auditing & accountability journal 20 (2007) 3, pp. 333-355

Persistent link: https://www.econbiz.de/10007863289

The role of environmental accounting in organizational change: An exploration of Spanish companies

Larrinaga-González, Carlos; Carrasco-Fenech, Francisco; … - In: Accounting, auditing & accountability journal 14 (2001) 2, pp. 213-239

Persistent link: https://www.econbiz.de/10007044206

Legitimating reputation-the reputation of legitimacy theory

Bebbington, Jan; Larrinaga-González, Carlos; … - In: Accounting, auditing & accountability journal 21 (2008) 3, pp. 371-374

Persistent link: https://www.econbiz.de/10007993390