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into the accounting and accountability literature primarily by Laughlin and Booth. The divide has been used to interpret … the ambiguous roles of accountants and accounting practices within religious organizations. Design … practice. Findings – The paper argues that the activities and contributions of accountants and accounting practices are not by …
Persistent link: https://www.econbiz.de/10014641017
Purpose – To call for more critical reflection in accounting to avoid business disasters and raise public confidence … critical examination of current accounting directions as a significant contributor to these failings. Research limitations …/implications – Points to issues requiring further critical study in the accounting field. Originality/value – Offers a unique interpretation …
Persistent link: https://www.econbiz.de/10014641019
exposition. Originality/value – A unique critique of the accounting world.  …
Persistent link: https://www.econbiz.de/10014641021
Purpose – This paper aims to explore environmental accounting in terms of long‐term societal transition towards … study indicate how, in different ways, environmental accounting is pressed into use to promote such change. Originality …/value – Contrary to other frameworks which emphasise how environmental accounting is potentially constructive/empowering or captured …
Persistent link: https://www.econbiz.de/10014641023
accounting when individual lives can be so disparate in their sharing of social wealth. Originality/value – A unique … interpretation of the practice of accounting.  …
Persistent link: https://www.econbiz.de/10014641028
Purpose – The American Institute of Certified Public Accountants (AICPA) recently proposed a global consulting credential involving a diverse set of professions including accountancy, business law, and information technology. The proposal was widely debated in the professional literature, and...
Persistent link: https://www.econbiz.de/10014641030
organizational impropriety revealed by mandatory accounting disclosures. Practical implications – Implications for practice include … accounting research literature is reviewed. The study examines a single industry within a single country. Further research may … environmental performance, and of environmental accounting as a policy tool in the governance of the commons are discussed.  …
Persistent link: https://www.econbiz.de/10014641031
Purpose – To present a case for accounting and finance academics to have a more active social role. Design …/value – This paper offers practical and theoretical advice to enable and encourage accounting and finance academics to enrich their …
Persistent link: https://www.econbiz.de/10014641036
ways that divorce collective actions from their moral context. The role of technical accounting expertise, manifested as …
Persistent link: https://www.econbiz.de/10014641037
Purpose – Seeks to explore the interplay of accounting and the broad social roles and contexts in which it is … accounting as a part of these social practices creating relationships, collaborations, and conflicts. The micro piece of the … psychology to reflect on accounting's origins in “personae” and the illustrations of broader social conscience illuminates the …
Persistent link: https://www.econbiz.de/10014641040