Accounting and the role of Accountants has permeated the modern societies. For the most part we have accepted the impartiality and objectivity of accounting and not recognized how accounting systems are embedded in a country's economic and legal framework, much of which is in turn shaped by...

Accounting and the role of accountants has permeated the modern societies. For the most part we have accepted the impartiality and objectivity of accounting and not recognized how accounting systems are embedded in a country's economic and legal framework, much of which is in turn shaped by...

The paper examines some aspects of the interrelationship between accounting and economics. Noting that much of the significance of accounting stems from the coupling of relatively routine procedures with wider understandings of the functions which they can serve, the paper examines how economic...

Although having some sympathies with Zimmerman's critique of Ittner and Larcker's review of the empirical management accounting research literature, this analysis points out how Zimmerman has too easily allowed his own prejudices to influence both his assessment of the empirical management...

Recognizing that there are increasing concerns about the possible standardisation of accounting research, the paper explores the different pressures that are behind this development. Consideration is also given to possible opposition and coping strategies.