By specifying long lists of users of published financial reports, accounting authorities may be raising the … expectations of users for corporate accounting information. Discusses whether the raising of these lists creates users’ rights to … accounting literature. Conducts such an examination, revealing both the bases for, and justification of, the rights claimed …

Explores four themes at the 1998 APIRA conference – critical perspectives of accounting, organizational and … institutional perspectives, public sector accounting in Japan and international accounting issues.  …

Defines critical accounting in the context of the 1998 APIRA conference. Discusses papers presented at the conference …

where they may be tempted to engage in questionable activities and accounting practices, or could subject individuals to …

The paper explores the potentialities for accounting research on the household, individual and family. It is suggested … that the home has not been construed in accounting as an arena worthy of academic study due to the preoccupation with … of accounting in the home are potentially as profound as they are in institutions which inhabit the public domain. The …

, accounting has generally been questioned. We will show that the regulation of accounting in the Philippines is not corporatist at … Philippine accounting regulation. Two cases of apparent ethical misconduct in the practice of public accounting are examined to …