A nostrum of business is that accounting can be read as the language of business. However, for very good reasons the …

Addresses the UK accounting definition of an asset from a practical, theoretical and critical perspective. It suggests … that it is a flawed definition in need of change. The accounting definition (UK and US) recognises assets arising from a … accounting profession has a duty to account for all the tangible and intangible assets of a business. However, as this paper …

This article considers the role of accounting in organisational decision making. It challenges the rational nature of … decisions made in organisations through the use of accounting models and the problems of predicting the future through the use … of such models. The use of accounting in this manner is evaluated from an epochal postmodern stance. Issues raised by …

committee affect accounting conservatism in banking sector. Additionally, the authors focus on the effects of board … both female and financial experts, noting a positive effect of them on accounting conservatism and earnings quality in … banks. Originality/value The authors contribute to both the accounting quality literature and the corporate governance …

accountants have toward advertising of accounting services. Negative attitudes toward various aspects of advertising shifted to … addition, the use of marketing professionals by accounting service providers increased substantially over the 11‐year time …

likely to occur in presence of complementarities on demand or supply sides; they raise specific accounting issues concerned … relationships. Findings – The model scenarios show that especially accounting for intangible resources – related to processes of … accounting for intangibles results then which is narrow and biased, because of its focus on hard intangibles alone. A flow method …