Purpose – This paper seeks to problematise “accounting for biodiversity” and to provide a framework for analysing and … understanding the role of accounting in preserving and enhancing biodiversity on Planet Earth. The paper aims to raise awareness of … their part in the current biodiversity crisis by accounting for their biodiversity-related strategies and policies. Such …

both social accounting and Islamic accounting literatures with its emphasis on social justice and poverty eradication. The … study contributes to the very scarce literature linking religion (especially Islam), critical theory, social accounting and … Islamic accounting. It goes beyond previous research in Islamic accounting literature by exposing contradictions in the …

biodiversity from an instrumental viewpoint might convince accounting audiences that are sceptical of normative ethical … accounting standard setters to address this issue together with business and other stakeholders. Originality/value – Few studies … paper gives philosophical arguments for biodiversity reporting normally outside the scope of accounting. It emphasizes how …

This study, theoretically and practically, presents the accounting system for forestry special purpose funds in Romania … changes expected in the near future. Accounting treatments specific to Romanian forestry regarding special funds, namely the … method, its recording into accounting, or its specific tax implications. The main objective of this paper is to provide both …

Purpose – This paper aims to compare the quality of financial reporting (or accounting quality) of firms cross … association with accounting data. Accounting quality is associated with less earnings management, more timely loss recognition and … higher stock price/returns association with accounting data. Findings – The authors find that there is no difference in …

sociology (NIS) in analysing a case study of accounting change. Design/methodology/approach – This is an interpretive case study … enrich analyses of accounting changes. Research limitations/implications – The case analysis suggests guidelines for using … ANT and/or NIS in accounting studies. Practical implications – Understanding accounting developments as an intentional and …

Purpose – This paper aims to examine and critique the accounting literature's dominant readability formula, the Flesch … applicability and relevance to researchers' attempts at better understanding and critiquing the effectiveness of accounting … in accounting research. This critique forms the basis for developing proposed revisions and supplementary measures to …