Accounting is conventionally constituted and practised as a quantitative discipline which emphasises the use of money … take precedence. However, the boundaries of conventional accounting remain imprecisely defined and this creates a … extended in terms of the need to make accounting itself more accountable within the public sector. ? 2004 Elsevier Ltd. All …

Studies of early Australian accounting texts and their authors have yet to be augmented by examinations of the … subsequent specialist books which were written to guide accounting practice within specific domains, such as the pastoral and … mining industries. This study examines the contents, use, and influence of an early specialist pastoral accounting text …

Society's perception of the legitimacy of the accounting profession and its members is grounded in the verbal and … failures portray accountants and accounting, and the implications their authors draw for corporate governance and the survival … (including the rise of consulting) and have contrasted the personalities of "founding fathers" of the US accounting profession …

This contribution seeks to re-examine the determinants of barter accounting practices based on a critical review of … for studies of this kind, especially of accounting practices in isolated colonial communities, to emphasise the economic … accounting records. Through the use of a case study set within isolated pastoral communities in a colonial society, a general …

This paper details a second stage of a study into the use of small business computerised accounting systems (CAS … popular accounting software product is MYOB and the CAS was predominantly used for operational activities rather than for … than computerised accounting businesses. The findings of this study would be useful for accountants in determining …