Ravenscroft, Sue; Williams, Paul F. - In: Accounting, Organizations and Society 34 (2009) 6-7, pp. 770-786
West [West, B. (2003). Professionalism and accounting rules. London: Routledge] and Chambers [Chambers, R. J. (1966). Accounting evaluation and economic behavior. Houston: Scholars Book Company] have provocatively argued that financial reporting has reached a state of near-total incoherence. In...