Requiring companies to expense options in the absence of any satisfactory method to evaluate their costs would be inconsistent with the principles and objectives of accounting.

Requiring companies to expense options in the absence of any satisfactory method to evaluate their costs would be inconsistent with the principles and objectives of accounting.

Purpose – The purpose of this paper is to provide comment on the contribution of the Environmental performance accountability special issue of Accounting, Auditing & Accountability Journal published in 1997 towards the innovation through a personal reflection developed from the perceived need...

Laboratories have historically been under supported in developing country health systems resulting in poor quality diagnosis and inadequate disease surveillance. Laboratory professionals are predominantly male with relatively limited female labor participation, with potential gender based...