Showing 36,521 - 36,530 of 36,927
and other sources previously unexamined in the accounting literature, reveals significantly high levels of security law …
Persistent link: https://www.econbiz.de/10014641488
same sharemarket 100 years later. Creative accounting practices and questionable auditing judgements were some of these … accounting and auditing contribution to these difficulties.  …
Persistent link: https://www.econbiz.de/10014641491
In recent decades British local government has been the subject of dramatic financial and political pressures. Explores the apparently inexorable rise of approaches dominated by demands for tight financial control and the discourse of “value for money”, before going on to consider some of...
Persistent link: https://www.econbiz.de/10014641500
Addresses the lack of any coherent intellectual perspective for establishing a theory of corporate accountability that is neither extreme right‐wing nor anti‐liberal. Insights derived from Rorty′s Contingency, Irony and Solidarity are employed to develop a new perspective on the...
Persistent link: https://www.econbiz.de/10014641507
During the twentieth century English has established itself as the world language of business and, hence, of accounting …. The words that English‐speaking accountants use to talk about accounting concepts are therefore of more than parochial … that they have tried to articulate. Looks in particular at words related to accounting as a subject and as a profession and …
Persistent link: https://www.econbiz.de/10014641511
Exposure Draft 49 Accounting for Identifiable Intangible Assets (ED49) as a case study of the strategies employed by lobbyists … in their attempt to influence the accounting standard setters. Previous studies on respondents′ submissions have ignored …
Persistent link: https://www.econbiz.de/10014641512
accounting information. The study involved a district health psychogeriatric service in southern England over the period 1988‐1992.  …
Persistent link: https://www.econbiz.de/10014641514
Aims to promote concern and debate about the penetration of accounting and financial management in the health care … several ways. For example, by highlighting how accounting concepts such as “costs” are not neutral otions but rather are sites … for struggles of divergent interests or by commenting on how accounting may change or be changed by different …
Persistent link: https://www.econbiz.de/10014641516
institutional rearrangements involve the fabrication of new ways of accounting. Attempts to understand the processes involved in the … active agents contributing to change. Accounting often acts as an arbiter in social conflict. Nowhere is this more evident …
Persistent link: https://www.econbiz.de/10014641519
Discusses the histories of the first 60 years of the three societies of Scottish chartered accountants and suggests that their relationships were based on consultation, agreement and pursuance of joint policies. Examines the original records and hitherto unreported materials which reveal that...
Persistent link: https://www.econbiz.de/10014641529