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Discharging not-for-profit accountability: UK charities and public discourse

Dhanani, Alpa; Connolly, Ciaran - In: Accounting, Auditing & Accountability Journal 25 (2012) September, pp. 1140-1169

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

Accounting and accountability in an Italian social care provider: Contrasting people-changing with people-processing approaches

Bracci, Enrico; Llewellyn, Sue - In: Accounting, Auditing & Accountability Journal 25 (2012) June, pp. 806-834

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

Accounting and popular culture: framing a research agenda

Jeacle, Ingrid - In: Accounting, Auditing & Accountability Journal 25 (2012) May, pp. 580-601

Purpose – The objective of this paper is to recognize the richness in exploring the inter-linkages between accounting … and popular culture. Such an investigation should reap returns in not only furthering an understanding of accounting, but … to capture the significant transformative influence of accounting, and calculative practices more generally, in the …

Persistent link: https://www.econbiz.de/10010592234

The special issue: AAAJ and research innovation

Carnegie, Garry D. - In: Accounting, Auditing & Accountability Journal 25 (2012) February, pp. 216-227

of the publication of Accounting, Auditing & Accountability Journal (AAAJ). Design/methodology/approach – The paper …

Persistent link: https://www.econbiz.de/10010592239

Regulatory theory insights into the past, present and future of general purpose water accounting standard setting

Chalmers, Keryn; Godfrey, Jayne M.; Lynch, Barbara - In: Accounting, Auditing & Accountability Journal 25 (2012) August, pp. 1001-1024

Purpose – Accounting and water industry experts are developing general-purpose water accounting (GPWA) to report … also affect financial returns to accounting and auditing firms and firms in water industries. In this paper the authors aim … to examine the roles of the accounting profession, water industries and other stakeholders in governing GPWA. Recognising …

Persistent link: https://www.econbiz.de/10010592240

The role of the audit committee in resolving auditor-client disagreements: a Malaysian study

Salleh, Zalailah; Stewart, Jenny - In: Accounting, Auditing & Accountability Journal 25 (2012) October, pp. 1340-1372

comes from its oversight responsibilities, its understanding and awareness of possible issues and the members' accounting … involvement in resolving contentious accounting issues. …

Persistent link: https://www.econbiz.de/10010592248

FINANCIAL REPORTING IN PUBLIC INSTITUTIONS AND NON-FINANCIAL ENTITIES. SIMILARITIES AND DIFFERENCES

Vitan, Daniela - In: Revista Tinerilor Economisti (The Young Economists Journal) 1 (2011) 16, pp. 27-34

The present paperwork contains issues regarding financial reporting at the public institutions and non – financial entities. The main aspects are regarding the obligation of all entities to present the financial statements, the content of financial statements in public institutions and...

Persistent link: https://www.econbiz.de/10010592948

Exploring public sector managers' preferences for attracting consultants or academics as external experts

Helden, Jan van; Grönlund, Anders; Mussari, Riccardo; … - In: Qualitative Research in Accounting & Management 9 (2012) August, pp. 205-227

academics for their help in solving problems related to public sector accounting and management reforms. Design … systematic empirical examination of the roles that consultants and academics play in public sector management and accounting …

Persistent link: https://www.econbiz.de/10010595578

The practical relevance of management accounting research and the role of qualitative methods therein: The debate continues

Bogt, Henk ter; Helden, Jan van - In: Qualitative Research in Accounting & Management 9 (2012) August, pp. 265-273

Purpose – The purpose of this paper is to present and analyze the opinions of a number of editors of accounting … journals on the value they attach to the practical relevance of management accounting research and the potential role of … this special issue. Findings – The journal editors do not regard a lack of practical relevance in management accounting …

Persistent link: https://www.econbiz.de/10010595582

Accounting research and trust: a literature review

Baldvinsdottir, Gudrun; Hagberg, Andreas; Johansson, … - In: Qualitative Research in Accounting & Management 8 (2011) November, pp. 382-424

accounting. This can serve as a basis for future research, and thus provide a framework for asking more precise and focused … research questions. Design/methodology/approach – All papers published in prominent accounting journals during a 15-year period … were examined. Papers pertaining to the field of trust and accounting were categorized and analyzed in more detail, and …

Persistent link: https://www.econbiz.de/10010595586