conventional literature portrays casemix accounting and medical coding systems as rational techniques for the collection and …

Purpose The purpose of this paper is to develop an insight into the skill sets that forensic accounting practitioners … need to possess to succeed in the practice of forensic accounting. Design/methodology/approach The present paper is based … on a literature review. Findings Forensic accounting education is multi-disciplinary. It encompasses auditing, accounting …

we call the “Accounting View” and the “Sustainability View”, the authors illuminate the status of value relevance of … related to the participating students' prior sustainability and accounting coursework. The authors start the viewpoint from … these findings and contrast them with existing views on sustainability and accounting (education). Findings – The amount of …

Purpose – The purpose of this paper is to investigate the impact of accounting on clinical practices. Design …‐effectiveness recommendations for the NHS; analyses publicly available data on the influence of accounting in medical dilemmas. Findings – The paper … adverse medical outcomes are cited in this paper – but with limited influence of accounting in these decisions. Originality …

to illustrate how it might be possible to account for it in ways that depart from accounting's traditional focus on costs …

Purpose – This paper aims to analyse two competing approaches to accounting for a firm's investment in staff …‐training activities: the accounting and labour economics approach (which argues that no asset should be recognized from training activity …: one, where no asset (value) is generated; and the other, where the accounting definition of an asset, requiring value …

the traditional accounting framework of contingent liabilities; examine the financial effects of such reporting on market …