The debate on accounting for brand names in the UK is undoubtedly a significant episode in the recent history of accounting regulation. This essay describes the principal 'technical' parameters of the debate and places the question of a credible valuation technology for brands at its centre. A...

Traditional econometric models no longer provide an adequate means of assessing the attainment of stated resource-development objectives because these objectives are now beginning to include statements about the desirability of developing marginally economic resources. Econometric models do not...

‘Fraud risk’ is ontologically different from fraud. Fraud itself is a disruptive event; fraud risk can and must be governed. This essay draws on Foucault’s concept of an apparatus (dispositif) to explain the emergence of this difference. The analysis begins with a concrete case and...