Showing 55,361 - 55,370 of 56,543
Purpose – The indigenous Maori culture of New Zealand offers valuable insights for the development of ideas about the concept of asset. To highlight such insights, and to encourage a rethinking, this paper aims to explore the meaning of the closest Maori term to asset, taonga....
Persistent link: https://www.econbiz.de/10010592215
Purpose – The paper aims to explore the social origins of Scottish chartered accountants and the accounting stereotype … representations of the accountant. Findings – The novels contribute to our understanding of the construction of accounting stereotypes … uses accounting skills to uncover corruption and address (social) wrongs. However, this unconventional portrayal may have …
Persistent link: https://www.econbiz.de/10010592216
Purpose – This paper adds to a focus of the social accounting literature (on perceptions and attitudes to social … accounting) by seeking to offer insights into Syrian accountants' attitudes towards, and perceptions of, social accounting in … specificities, including Islam. Interviewees perceived a significant role for a social accounting – that would parallel the Western …
Persistent link: https://www.econbiz.de/10010592218
Purpose – Transforming gender research in accounting is possible, desirable, and promising: the past few decades have …/methodology/approach – By reviewing pioneering feminist research in various disciplines, the author opens the margins and boundaries of gender-in-accounting … struggles, the paper illustrates the significant consequences of economic globalization on women, and accounting's connection …
Persistent link: https://www.econbiz.de/10010592219
Purpose – The purpose of this paper is to revisit the special issue of Accounting, Auditing & Accountability Journal … published in 1996 on the theme “Accounting history into the twenty-first century”, in order to identify and assess the impact of … the special issue in shaping developments in the accounting history literature, and to consider issues for future …
Persistent link: https://www.econbiz.de/10010592220
Purpose – The issue of accounting change, why and how accounting evolves through time and within specific … accounting change, organisations confronting similar environmental pressures show different outcomes of change. Design … cases show two different patterns of accounting change, where only one case is able to finally reach radical change …
Persistent link: https://www.econbiz.de/10010592223
Purpose – This paper aims to explore the emergence of accounting shared service centers (SSCs) in the municipal sector … action. Originality/value – The paper contributes to the accounting literature by investigating institutional …
Persistent link: https://www.econbiz.de/10010592224
Purpose – This paper seeks to extend the development of the historical accounting research agenda further into the area … Britain and explores how an accounting failure disrupted the tension between the two established competing discourses, leading …, as necessary, in support. Findings – The paper demonstrates that accounting, although it may not be central to a …
Persistent link: https://www.econbiz.de/10010592227
Purpose – This paper aims to examine the accountability practices of large United Kingdom (UK) charities through public discourse. Design/methodology/approach – Based on the ethical model of stakeholder theory, the paper develops a framework for classifying not-for-profit (NFP)...
Persistent link: https://www.econbiz.de/10010592228
accountability systems. In particular the paper aims to deal with the relationships between accounting-based reforms, forms of … home-based services. The accounting reforms were received very differently in these two areas. “Territoriali” was resistant … responses to accounting and consequent shifts in accountability in two contrasting service areas. …
Persistent link: https://www.econbiz.de/10010592231