... at the Court. To understand how magistrates did their work at the Court, basic theories on influence processes, drawn from previous research on auditors general in Canada and Quebec, were applied (Morin, 2000 , 2003). Reports published by the court result from a contradiction procedure followed by a decision...

... Privatization Canada Railways Narratives Company performance Irrespective of whether we conceive accounting narrowly as a means of financial representation or more broadly as a language of accountability, we should acknowledge that accounting helps us to render the world and how we (mis)interpret...

.... Originality/value The paper highlights how the general public perceive profit levels in the Canadian banking industry and how legitimacy is clearly an issue in this context. Gaétan Breton can be contacted at: Breton.Gaetan@uqam.ca © Emerald Group Publishing Limited 2006 In Canada, the banking...

... of stakeholder power, provide a basis for the determination of a cohesive, systematic response to external demands for environmental information. In Canada, the following inter‐related factors suggest that stakeholder power has been growing for several years: The growing public concern...

...Russell Craig; Joel Amernic Purpose The paper sets out to examine the use of accounting as part of the privatization process of a national railway in Canada. The argument is that proponents of the privatization used accounting strategically to justify and sustain the privatization. Major societal...

...). Accounting Privatization Railways Rhetoric Canada The principal architect and locomotive force driving the privatization of CN was its CEO from October 1, 1992, Paul Tellier. Such was Tellier's influence that in December 1995, The Financial Post in Canada acclaimed him as its “Newsmaker...

... in light of the more widespread, non‐professional field. © MCB UP Limited 2003 Accountants Ethics Professionalism Canada Language for Bourdieu is a medium of power and social action intrinsically linked to a group’s way of life (Bourdieu, 1991). Such a view goes beyond the traditional...

... indicating that Human Resources Development Canada mismanaged grant programs worth $3‐billion a year – allowing bureaucrats to skirt administrative rules and give money to groups without the most basic information – has seriously threatened the Canadian government (The Globe and Mail, 2000...

...Dean Neu The current study starts from the premise that accounting techniques and calculations have been, and continue to be, implicated in the colonization and genocide of Canada’s first nations. Relying upon previous literature concerned with governmentality, colonialism and genocide...

... and on the accounting profession will be substantial once they achieve management positions in significant numbers. © MCB UP Limited 1993 Accountants Canada Men Gender Public sector accounting Women Accountancy ...

... of employer equivocality and union heterogeneity in bargaining settings characterized by collective bargainers′ shared values are instructive regarding the role of, and the extent of recourse to, accounting data. © MCB UP Limited 1992 Accounting Canada Collective bargaining Employees Models...

... 1991 Canada Environment Waste Waste disposal Accounting ...

... not adequately represent the information disclosure activities of a firm or an industry. © MCB UP Limited 1990 Canada Disclosure Mass media Social responsibility ...

... as a political resource in the profession‐alisation struggle during times of possible intervention by the state and at times of competition from other (including accounting)groups. © MCB UP Limited 1989 Accountability Australia Canada United Kingdom USA Financial accounting Accountancy ...