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1-12 of 12
Keywords: Accounting procedures
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Journal Articles
Re‐conceiving managerial capture
Available to Purchase
Accounting, Auditing & Accountability Journal (2010) 23 (7): 847–867.
Published: 21 September 2010
... feedback to stakeholders in regards to addressing the concerns raised in engagement. Max Baker can be contacted at: max.baker@sydney.com.au © Emerald Group Publishing Limited 2010 Management accounting Accounting procedures Social accounting Corporate social responsibility...
Journal Articles
A comment on “Towards a paradigmatic foundation for accounting practice”
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Accounting, Auditing & Accountability Journal (2010) 23 (6): 759–763.
Published: 03 August 2010
...”. As result all practice becomes “recipe” driven and “restricts criticism” (all references from Feyerabend (1970, p. 198)) and reduces all innovation. Richard Laughlin can be contacted at: Richard.laughlin@kcl.ac.uk © Emerald Group Publishing Limited 2010 Research methods Accounting...
Journal Articles
Towards a paradigmatic foundation for accounting practice
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Accounting, Auditing & Accountability Journal (2010) 23 (6): 733–758.
Published: 03 August 2010
... Publishing Limited 2010 Accounting procedures Accountancy Accounting information Accounting theory Definitions of both financial (AAA, 1966 ; ASB, 1999) and management (NAA, 1984 ; CIMA, 2000) accounting have consistently acknowledged the production of information as central...
Journal Articles
Accounting change in central government: The adoption of double entry bookkeeping at the Portuguese Royal Treasury (1761)
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Accounting, Auditing & Accountability Journal (2008) 21 (8): 1144–1184.
Published: 24 October 2008
... institutions” (Beckert, 1999, p. 781). There may, of course, be more than one institutional entrepreneur in any setting or context. Accounting procedures Book keeping Central government Portugal Public administration Developments in private sector accounting have been explored in most European...
Journal Articles
Diffusing financial practices in Latin American higher education: Understanding the intersection between global influence and the local context
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Accounting, Auditing & Accountability Journal (2008) 21 (1): 49–77.
Published: 04 January 2008
.... Financial control Higher education Financial management South America Accounting procedures Within government, financial modes of control have taken on increasing importance over the last two decades. This movement towards the financial has both drawn its sustenance from and extended the ideas...
Journal Articles
Household accounting in Australia: a microhistorical study
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Accounting, Auditing & Accountability Journal (2007) 20 (2): 210–236.
Published: 24 April 2007
... Emerald Group Publishing Limited 2007 Accounting Australia Accounting history Accounting procedures This paper constitutes Part 2 of a study on household accounting in Australia between the 1820s and the 1960s. Part 1 compared and contrasted household accounting, as prescribed...
Journal Articles
Epistemological objectivity in financial reporting: Does internet accounting require a new accounting model?
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Accounting, Auditing & Accountability Journal (2006) 19 (5): 663–680.
Published: 01 September 2006
...). Mouck's views on this point are illustrated in the following quotation: © Emerald Group Publishing Limited 2006 Economic performance Financial reporting Internet Online operations Accounting procedures Epistemology Many companies whose business models are based on increased use...
Journal Articles
Postsocial relations: Toward a performative view of accounting knowledge
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Accounting, Auditing & Accountability Journal (2004) 17 (4): 604–628.
Published: 01 September 2004
... identifies include conceptions of time, understanding based on experience or phenomenology and the loss of neutrality of the observer. Accounting procedures Post‐industrial societies Knowledge management Much accounting activity within organizational settings is achieved through information...
Journal Articles
Accounting and the holocausts of modernity
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Accounting, Auditing & Accountability Journal (2004) 17 (4): 578–603.
Published: 01 September 2004
... Accounting policy Accounting history Accounting procedures The Nazi mass murder of the European Jewry was not only the technological achievement of an industrial society, but also the organizational achievement of a bureaucratic society (Bauman, 1989). The publication of Zygmunt Bauman's...
Journal Articles
Corporate social accounting disclosure in Thailand
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Accounting, Auditing & Accountability Journal (2004) 17 (4): 629–660.
Published: 01 September 2004
... of their potential to function as enabling communication. © Emerald Group Publishing Limited 2004 Thailand Accounting procedures Annual reports Corporate governance In pursuit of this aim, this paper primarily investigates the extent to which annual reports of Thai companies reflect the current...
Journal Articles
Language, translation and the problem of international accounting communication
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Accounting, Auditing & Accountability Journal (2004) 17 (2): 210–248.
Published: 01 April 2004
... of translated financial statements as well as for researchers in, and students of, international accounting and for those involved in harmonisation and standardisation of accounting. © Emerald Group Publishing Limited 2004 Accounting Accounting procedures Law True and fair view Linguistics...
Journal Articles
Accounting for biodiversity: operationalising environmental accounting
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Accounting, Auditing & Accountability Journal (2003) 16 (5): 762–789.
Published: 01 December 2003
... environment. © MCB UP Limited 2003 Assets valuation Accounting procedures Natural resources Corporate governance Biodata Environmental accounting is now a well established research area. It developed out of the corporate social responsibility literature of the 1970s (see...
