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This research note reports on a questionnaire-based survey of the teaching of social and environmental accounting (SEA) in undergraduate accounting degrees throughout the British Isles in 1998. The study is a replication and extension of Owen et al. 's (1994) survey in 1993 and analyses the...
Persistent link: https://www.econbiz.de/10005491875
This article explores the effectiveness of peer mentoring with accounting and finance students at the University of Dundee. The motives of such a mentoring scheme are to improve the participants' academic performance and to develop their transferable skills. In the context of this study, peer...
Persistent link: https://www.econbiz.de/10005491947
Purpose – This paper aims to examine the interest rate risk management (IRRM) practices of UK‐listed companies. In particular, it examines the significance of interest rate risk (IRR) to these companies as well as the risk management practices adopted, including: the methods used to assess...
Persistent link: https://www.econbiz.de/10014837753
Purpose – The purpose of this paper is to examine the interest rate risk management (IRRM) practices of UK companies. In particular, the study examines five theories that have been advanced in the literature to explain why companies hedge: tax and regulatory arbitrage; under‐investment,...
Persistent link: https://www.econbiz.de/10015013556
This paper examines the nature of propaganda and its use by corporations, particularly in the USA, over a period of nearly 100 years. It emphasises the invisibility of much of this activity and propaganda’s importance for shaping acquiescence in corporate hegemony. The role played by corporate...
Persistent link: https://www.econbiz.de/10009463538
This study aims to extend and update the limited research on the audit expectations gap in Saudi Arabia by providing a more comprehensive analysis of the perceptions of auditors, preparers and users of the financial statements. Recent developments have been included in the context of this...
Persistent link: https://www.econbiz.de/10009481353
Purpose: This paper aims to pay tribute to Rob Gray’s achievements at the University of Dundee in the 1990s – a significant period in the development of the field of social and environmental accounting research. Design/methodology/approach: Memories and reflections. Findings: A personal...
Persistent link: https://www.econbiz.de/10012641916
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