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A Bi‐cultural Comparison of Accountants’ Perceptions of Unethical Business Practices

Karnes, Allan; Sterner, Julie; Welker, Robert; Wu, Frederick - In: Accounting, Auditing & Accountability Journal 3 (1990) 3

This study investigates whether public accountants in the United States and Taiwan perceive the motivational factors (risks and benefits) surrounding unethical business practices differently because of national culture. The study was based on the general proposition that perceptions would differ...

Persistent link: https://www.econbiz.de/10014641438

A Critical Examination of Accounting Regulation in Japan

Oguri, Takashi; Hara, Yoichi - In: Accounting, Auditing & Accountability Journal 3 (1990) 2

A critical overview is given of accounting regulation in Japan. The structure and functions of Japanese accounting … Japanese accounting regulation are identified and are seen to reflect the systemic characteristics of the political and …

Persistent link: https://www.econbiz.de/10014641444

After Virtue? Accounting as a Moral and Discursive Practice

Francis, Jere R. - In: Accounting, Auditing & Accountability Journal 3 (1990) 3

Alasdair MacIntyre′s book After Virtue is used as the basis to reflect on possibilities for virtue in accounting and … which focuses on the unique internal rewards of a practice. Accounting is suggested to be a practice in this sense and five … co‐operation and conflict, the communicative character of accounting practice, and the dissemination of economic …

Persistent link: https://www.econbiz.de/10014641445

Accounting and Organisation Change

Hopwood, Anthony G. - In: Accounting, Auditing & Accountability Journal 3 (1990) 1

We live in a world in which there is acute consciousness of both change itself and the necessity for it. This is no less true for business and commercial affairs than for other aspects of social and economic life. Developments such as the shifting of political values and ideologies are mirrored...

Persistent link: https://www.econbiz.de/10014641447

Accounting for Waste or Garbage Accounting: Some Thoughts from Non‐accountants

Laughlin, Bob; Varangu, Linda K. - In: Accounting, Auditing & Accountability Journal 4 (1991) 3

experience in waste management is introduced and some questions this raises for conventional methods of accounting are identified. …

Persistent link: https://www.econbiz.de/10014641449

An Analysis of Municipal Budget Variances

Mayper, Alan G.; Granof, Michael; Giroux, Gary - In: Accounting, Auditing & Accountability Journal 4 (1991) 1

The objective of this research was to determine the extent to which municipal budget variances are systematically biased, the direction of any biases, and the relationship between the biases and various political, economic, demographic and organisational factors. We compared budgeted and actual...

Persistent link: https://www.econbiz.de/10014641451

Accounting, Environmental Resource Values, and Non‐market Valuation Techniques for Environmental Resources: A Review

Milne, Markus J. - In: Accounting, Auditing & Accountability Journal 4 (1991) 3

decision analysis advocated in traditional management accounting typically excludes a wide range of nonfinancial activities and …

Persistent link: https://www.econbiz.de/10014641452

Environmental Disclosures: A Note on Reporting Practices in Mainland Europe

Roberts, Clare B. - In: Accounting, Auditing & Accountability Journal 4 (1991) 3

Most extant surveys of mainland European companies′ disclosure of social and environmental data are now somewhat dated. One hundred and ten companies across five countries are surveyed, illustrated with examples of practice, and country differences are explored.

Persistent link: https://www.econbiz.de/10014641454

Differences in Social‐Cost Disclosures: A Market Test of Investor Reactions

Freedman, Martin; Stagliano, A.J. - In: Accounting, Auditing & Accountability Journal 4 (1991) 1

A decision of the US Supreme Court to require enforcement of an environmental standard in the cotton textile industry provides a unique opportunity to observe the market impact of social‐cost disclosures. This research examines the reaction of investors to an exogenous factor which has an...

Persistent link: https://www.econbiz.de/10014641456

In Pursuit of Professional Dominance: Australian Accounting 1953‐1985

Allen, Kerri - In: Accounting, Auditing & Accountability Journal 4 (1991) 1

Although sociologists have been studying professions for many years it is only more recently that accounting … Australian accounting profession for the period from 1953 to 1985. Drawing on the literature from the sociology of professions …

Persistent link: https://www.econbiz.de/10014641457