... disclosures found in annual reports and how these disclosures differentiate between publicly owned and privately owned enterprises. In our examination we use some traditional efficiency measures but we also employ effectiveness measures relying on the proprietary costs and information costs views in our...

...Patricia J. Arnold; Theresa Davis Hammond; Leslie S. Oakes Discussion of health care costs has expanded beyond the technical domains of accountancy and entered the realms of public discourse. Analyses this discourse through an examination of all the stories published in The New York Times...

..., by highlighting how accounting concepts such as “costs” are not neutral notions but rather are sites for struggles of divergent interests or by commenting on how accounting may change or be changed by different organizational and societal rationalities. Concern may also be raised by questioning the effects...