State regulation of capital markets in the US and the UK climaxed soon after World War II. Thereafter, this “contested terrain” has been the site of a series of intense conflicts and struggles over the form and extent of regulation. Leading academic protagonists include George Benston and...

Technical excess in accounting education has always been a source of discontent among educational reformers, however, two recent developments have rendered these deficiencies even more acute. First, intensified competition for traditional audit services has resulted in an increasingly...

Computer based accounting information systems (AIS) have been a major force behind the current wave of corporate downsizing and reengineering (Deloitte & Touche LLP, 1996). While greater economy and competitiveness is typically associated with these changes, conventional AIS literature usually...

The vast historical, cultural, linguistic, and geographical divides between East and West makes meaningful communication especially difficult. But these differences need not lead to total incommensurability – where no empathy or exchange of experience is possible. This paper shows that, within...

This article examines the construction of systems of meaning at two levels: the writing of the history of the corporation; and the role of annual reports in constructing a system of meaning about the experiences of individual corporations.We argue that the transaction cost explanation of...