that the first professional accounting association appeared: that is, eighty years after such bodies emerged in Britain and … accounting profession. The paper also explores how the history of importing accounting impacted on the contemporary organization …

In a recent critique of early US cost accounting practice, Hoskin and Macve (1996) conclude that Lawrence Manufacturing … Company's 1848 cost accounting reports were purely mercantile and provided no managerial utility. Despite finding … accounting was neither modern nor managerial, descriptors they limit to the exercise of disciplinary control over labour through …

and value relevances: regulatory oversight by securities commissions, relatively strict accounting and auditing standards … accounting information. However, there is still only scarce evidence about the relevance of earnings information in a context …

Accounting standards define goodwill as the excess of the cost of an acquired company over the sum of its identifiable …

In Switzerland the use of International Accounting Standards (IAS) is allowed as an alternative to national rules for … listed compagnies do comply with IAS. Because of permissiveness and low disclosure requirements of the Swiss accounting … regulation, compliance with IAS implies additional disclosure and renouncement of a considerable discretion in accounting …

To what extent green accounting can properly measure sustainable development, not only depend on how well we maintain … interpretation of those indicators. Information from green accounting in general could be used to calculate adjusted, and better … the growth of Green GDP. We show from a simple formal analysis of growth accounting that there are cases where …