Purpose – The purpose of this paper is to provide an analysis of the paper entitled “Towards a paradigmatic foundation for accounting practice” by Nørreklit, Nørreklit and Mitchell as a way to open a debate about whether a “paradigm of accounting practice” exists and, if so, the...

Purpose – The purpose of this paper is to propose a framework (pragmatic constructivism) for a new paradigm for accounting practice. The paradigmatic base of practice is an important element in explaining, understanding, justifying and defending practice. Design/methodology/approach – The...

Purpose – The purpose of this paper is to propose a framework (pragmatic constructivism) for a new paradigm for accounting practice. The paradigmatic base of practice is an important element in explaining, understanding, justifying and defending practice. Design/methodology/approach – The...

Представлены учетные процедуры, дополняющиеся и изменяющиеся под воздействием изменения объективной реальности: эволюционная концепция объясняет усложнение...

This paper presents a Detailed Assessment Report on Antimoney Laundering (AML) and Combating the Financing of Terrorism (CFT) for Austria. The authorities have designed and are implementing a comprehensive AML/CFT system, supported by well-developed federal administrative and supervisory bodies,...

Liechtenstein’s financial sector business has created money laundering risks. The investigative powers of the law enforcement authorities are comprehensive enough to enable them to conduct serious investigations in an effective way. Money laundering is criminalized broadly in line with...

В статье рассмотрены вопросы моделирования учетных процедур, моделирование рассмотрено как метод бухгалтерского учета, как метод счетоведения; выделены...

Purpose – The purpose of this paper is to examine: how financial practices are diffused across countries and who are the carriers of diffusion; and to determine why the nature of adoption varies across countries and specific institutional fields and why certain practices are adopted in some...

Purpose – The purpose of this paper is to look at the adoption of double entry bookkeeping at the Royal Treasury, Portugal, on its establishment in 1761 and the factors contributing to this development. The Royal Treasury was the first central government organization in Portugal to adopt...

Purpose – This paper aims to respond to recent calls to rethink the concept of managerial capture as it has been used to date to explore and explain the limited impacts of new forms of stakeholder engagement. Design/methodology/approach – The paper explores the grounding of views of...