.... These pressures are manifested in the contest between the different capitals held by various stakeholders to shape the NGO. The nature of access to these capitals is important in the way that the NGO is shaped by external forces, and also by the individuals within it. Research limitations/implications...

... this information, analysts have to embody large amounts of technical capital into their habitus. Research limitations/implications – Much research in this area erroneously presumes that forecasting is the primary function of analysts. Analyst work needs to be understood as multifarious and requiring a well...

... for environmental reporting. © Emerald Group Publishing Limited 2013 Environmental reporting Public sector Legitimacy Field Capital Habitus Public sector accounting Financial reporting Australia While there is a rich and extensive body of literature on environmental reporting (Unerman...

.... Practical implications These lie in the current political struggles between civil society and capital over appropriate forms of accountability. Corporations continue to avoid allowing themselves to be held accountable whilst civil society organisations are often accountable in many different and informal...

... of accounting could be explained by literacy. Again, there was some support for this as two of the cases studied started to keep debtors records once they learnt to read and write. However, we suggest that levels of social capital, defined as norms of reciprocity and trust, could also play an important role...

...Niamh Brennan Examines the extent to which 11 knowledge‐based Irish listed companies are adopting methodologies for reporting of intellectual capital in their annual reports. Their market and book values were compared and a content analysis of the annual reports of the 11 listed companies...

...Robin Roslender; Robin Fincham The measurement and reporting of intellectual capital has recently attracted a growing interest from accounting researchers, promoting a lively and far‐reaching debate. Two related issues have informed this debate. It is possible to identify these issues...

...James Guthrie; Richard Petty; Ulf Johanson There are two aims of this introductory article: first, to draw attention to the gaps in the research literature; and second to stimulate further accounting and management research regarding intellectual capital by posing several possible research...

...George D. Thompson Perceived increases in the proportion of human capital in the production mix are matched by calls for the development of methods of accounting for human capital. The term “capital” is used in a range of academic and professional fields. Cultural capital is a term from sociology...