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Current value as relational becoming : the case of goodwill impairment testing

Hartmann, Berit - In: Qualitative research in accounting & management 19 (2022) 4, pp. 386-415

Persistent link: https://www.econbiz.de/10013365754

Response by the financial reporting policy committee of the financial accounting and reporting section of the American accounting association to the FASB Invitation to comment on i...

Clor-Proell, Shana M.; Brown, Nerissa C.; Stubben, … - In: Accounting horizons : a quarterly publication of the … 36 (2022) 3, pp. 1-19

Persistent link: https://www.econbiz.de/10013419442

Public value accounting and the use of performance measurements as a management tool in a context of various assessments

Höglund, Linda; Mårtensson, Maria; Nylinder, Pia - In: Journal of accounting & organizational change : JAOC 19 (2023) 4, pp. 603-621

Persistent link: https://www.econbiz.de/10014431893

Fair value accounting : epistemic commitment and resistance

Maroun, Warren; Van Zijl, Wayne - In: Accounting forum 46 (2022) 3, pp. 215-240

This study responds to calls for additional research on how accounting prescriptions are being operationalised with a … specific focus on fair value accounting by individual practitioners. Detailed interviews are carried out to evaluate how … accountants understand and resist fair value accounting. The nature of resistance is used to distinguish between proponents of …

Persistent link: https://www.econbiz.de/10013410686