Seeks to improve understanding of the use of accounting in the control of manufacturing enterprises in Algeria …. Examines by interview in four state‐owned enterprises the use of accounting data in pricing, output and product mix decisions … over that of accounting was related to objectives set for enterprises rather than to any dearth of accounting expertise …

used as a measure of understandability with audiences of differing accounting sophistication to measure the predictability …” as a desirable characteristic of accounting disclosures since there is a danger that the intended messages are of a …

and other sources previously unexamined in the accounting literature, reveals significantly high levels of security law …

same sharemarket 100 years later. Creative accounting practices and questionable auditing judgements were some of these … accounting and auditing contribution to these difficulties.  …

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 …

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 …

accounting information. The study involved a district health psychogeriatric service in southern England over the period 1988‐1992.  …

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 …