McKernan, John Francis; Kosmala, Katarzyna - In: Accounting, Auditing & Accountability Journal 20 (2007) 5, pp. 729-764
Purpose – The paper's purpose is to use religious thought to inform accounting, and in particular to make a contribution to the ongoing debates concerning the merits of rules‐ and principles‐based accounting systems and the value of a rule‐overriding requirement of fair presentation in...