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particular, we seek to understand to what extent a critique of society developed by social reformers can be a source of … 20th century. This framework simultaneously encompasses the dissemination of a new accounting practice, the … [Miller, P., & Rose, N. (1990). Governing economic life. Economy and Society, 19(1), 1-31] associated with the historical move …
Persistent link: https://www.econbiz.de/10005219775
Using a direct measure of environmental legitimacy, we explore the impact of annual report environmental disclosures and environmental press releases as legitimation tools. The sample comprises North American firms (Canada and the United States). The results obtained show that environmental...
Persistent link: https://www.econbiz.de/10005219898
incentives. The Accounting Review, 79(2), 409-436; Gibbs, M., Merchant, K., Van der Stede, W., & Vargus, M. (2006). The structure …
Persistent link: https://www.econbiz.de/10005262311
Persistent link: https://www.econbiz.de/10005191218
The publication of "Management accounting change: Approaches and perspectives" (Wickramasinghe, D., & Alawattage, C …. (2007). Management accounting change: Approaches and perspectives. London, New York: Routledge) provides an occasion for … considering the extent to which management accounting has become a normal social science. This review essay argues that management …
Persistent link: https://www.econbiz.de/10005191448
particular, we seek to understand to what extent a critique of society developed by social reformers can be a source of … 20th century. This framework simultaneously encompasses the dissemination of a new accounting practice, the … [Miller, P., & Rose, N. (1990). Governing economic life. Economy and Society, 19(1), 1-31] associated with the historical move …
Persistent link: https://www.econbiz.de/10008792572
The aim of this paper is to explore the conditions which allow the emergence of accounting as a performable technique … and spread of accounting can be understood by studying the relationships among four interrelated aspects: the nature of … accounting as a method of classification for the organisation of thinking and knowledge; its reliance on images and its visual …
Persistent link: https://www.econbiz.de/10005227960
A model of the relations among taxpayers' opportunity, social norms, ethical beliefs, and tax compliance is proposed and tested using structural equation modeling. High opportunity taxpayers, who may personally benefit from evasion, judged evasion as less unethical than low opportunity...
Persistent link: https://www.econbiz.de/10005114964
Persistent link: https://www.econbiz.de/10003389042
Persistent link: https://www.econbiz.de/10011989431