Showing 35,481 - 35,490 of 35,867
profits crisis induced further changes that saw the introduction of new management accounting techniques such as activity …
Persistent link: https://www.econbiz.de/10014641577
Discusses the arguments for teaching environmental accounting and provides a sample of teaching programmes which have …
Persistent link: https://www.econbiz.de/10014641592
Extends the investigation into the nature of the relation between participative budgeting and budgetary slack. The literature focusing on this association can be divided into two groups, the conclusions of which are inconsistent with one another. One camp argues that managers intentionally use...
Persistent link: https://www.econbiz.de/10014641598
By specifying long lists of users of published financial reports, accounting authorities may be raising the … expectations of users for corporate accounting information. Discusses whether the raising of these lists creates users’ rights to … accounting literature. Conducts such an examination, revealing both the bases for, and justification of, the rights claimed …
Persistent link: https://www.econbiz.de/10014641599
Considers why different explanations of the same event can be produced and discusses the characteristics of a good explanation. It identifies and analyses a wide range of different published explanations of a seminal public administration policy‐change. It separates those accounts of that...
Persistent link: https://www.econbiz.de/10014641614
Explores four themes at the 1998 APIRA conference – critical perspectives of accounting, organizational and … institutional perspectives, public sector accounting in Japan and international accounting issues.  …
Persistent link: https://www.econbiz.de/10014641632
Defines critical accounting in the context of the 1998 APIRA conference. Discusses papers presented at the conference …
Persistent link: https://www.econbiz.de/10014641633
where they may be tempted to engage in questionable activities and accounting practices, or could subject individuals to …
Persistent link: https://www.econbiz.de/10014641639
The paper explores the potentialities for accounting research on the household, individual and family. It is suggested … that the home has not been construed in accounting as an arena worthy of academic study due to the preoccupation with … of accounting in the home are potentially as profound as they are in institutions which inhabit the public domain. The …
Persistent link: https://www.econbiz.de/10014641644
, accounting has generally been questioned. We will show that the regulation of accounting in the Philippines is not corporatist at … Philippine accounting regulation. Two cases of apparent ethical misconduct in the practice of public accounting are examined to …
Persistent link: https://www.econbiz.de/10014641647