... informed approach to how different views on equivalence are connected to the objective of international comparability in financial accounting and how related, often-underlying assumptions intertwine in this discussion. Design/methodology/approach This paper takes an interdisciplinary approach...

...Michael Jones; Jill Solomon; Thomas Cuckston Purpose This paper seeks to examine how the biodiversity comprising a tropical forest ecosystem is being protected as a result of having its conservation brought into financial accounting calculations by constructing a greenhouse gas emissions offset...

... and other stakeholders in governing GPWA. Recognising that the fate of GPWA depends partly upon regulatory power and economics, they seek to apply regulatory theories that explain financial accounting standards development to speculate about the national and international future of GPWA. Design...

... at risk of being misled by distorted graphs. Further research will be necessary to investigate whether this impact upon perceptions subsequently affects users’ decisions in specific contexts. © MCB UP Limited 2002 Company reports Financial accounting Graphs Measurement For over 200...

...Timothy J. Fogarty; Mohamed E.A. Hussein; J. Edward Ketz Discussion about the actual nature of political action is unusual in the literature about the Financial Accounting Standards Board (FASB). Examines the treatment of politics in the US standard setting context and this analysis results...

... of information. These are shown to be associated with particular attributes of corporate reporting systems. © MCB UP Limited 1991 Accounting policies Accounting standards Accounting theory Contingency theory Financial accounting Social responsibility ...

... on these considerations, some new perspectives are offered on the functions of accounting not only in the Japanese capitalist context, but in the context of capitalism generally. © MCB UP Limited 1990 Financial accounting Disclosure Japan Just‐in‐time Management accounting ...

...” sectors has increased dramatically over the last decade. © MCB UP Limited 1990 Accounting Financial accounting Organizational change ...

... and of certain individual business functions. © MCB UP Limited 1990 Accountability External audit Banking Financial accounting Surveys ...

... 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 ...

... in a conceptualisation of the role of accounting information as communicating a reality which exists independently of financial accounting practices. As such, these assumptions obscure, or gloss over, accounting′s sociopolitical role in constructing social reality. As these assumptions are critiqued...