... at: s.walker@ed.ac.uk 10 01 2023 27 04 2023 16 07 2023 31 07 2023 © Emerald Publishing Limited 2023 Emerald Publishing Limited Licensed re-use rights only Accounting Violence USA Postbellum South Debt slavery Sharecropping Aggression and violence...

... in the USA. No doubt there will be many articles written about various aspects of the Enron scandal. The focus of this paper is on the relationships between Enron’s business model and the deregulatory phase of the American economy during the 1980s and 1990s. It is the argument of this paper that deregulation...

.... The means by which the profession has redefined itself previously may be instructive as an element in the development of fresh markets for its services. © MCB UP Limited 1999 Accountancy USA Labour Trade union Professionals Markets Accountancy has been a remarkably ambitious...

... levels in the USA: at state and national levels. State societies and boards set exams, accredit college programmes (thus controlling access to the CPA exam), and issue licenses to members qualified to practise within a state’s territory. Historically, the state societies were the first professional...

...; and third, authors in the two journals, particularly the Journal of Accountancy, reacted very quickly to perceived problems and opportunities. Accounting history Assets valuation Balance sheets Income USA The real issue is the focus on asset measurement versus income measurement rather...

... be described generally as a promise by the employer to provide for employee’s pensions in return for services provided by the employees” (FASB, 1981, para. 61‐4). © MCB UP Limited 1996 Accounting standards Decision making Development History Standards USA In contrast to the discussion...

... to the increasing degradation and deformation of life in the USA and the exploitation of workers abroad. The case of Stew Leonard (Barron, 1993 ; Goldman, 1993 ; Levy, 1993 ; Weizel, 1993) exemplifies this second function of the official discourse in a way that takes an ironic turn. Stew Leonard′s Dairy...

...Sara Ann Reiter Investigates two issues raised by D.C. Moore: the apparent failure of critical accounting theory to launch and sustain a critical programme and relative lack of critical accounting activity in the USA. These concerns are related in that radicalization and change of one′s own...

... Limited 1995 Accounting standards Case studies Employees Ethics USA Welfare The primary research question addressed in this article is: which of these views, that of the MDC management or that of the retired employees, is more credible? We will show that the financial performance...

... and isolation of that which constitutes the political. A new understanding of the political dimensions requires an intellectual grounding sensitive to the nature of the power, rhetoric and the ideology of interested parties. Accounting standards FASB Financial accounting Organizational politics USA...

... Health care USA Health care costs in the United States totalled $940 billion in 1992, up 12 per cent from 1991. Spending on health care accounted for more than 14 per cent of the nation′s total economic output. The US Commerce Department estimates that health spending will exceed $1 trillion...

... and distribution of cost benefit studies in health care. We also briefly discuss what Thompson calls the reception and appropriation of these studies. Cost/benefit analysis Health care Hermeneutics USA It doesn′t count unless you can count it (James S. Dohery, President of the Group Health...

... to stimulate consideration of resignation. Accountancy Gender Job satisfaction USA Women © MCB UP Limited 1994 Individualist‐liberal, socialist, and radical feminists all share the same view that women have received unequal treatment because of their sex (Bouchier, 1984). They do...

... based is responsive primarily to investor needs. Company reports Disclosure USA Investment © MCB UP Limited 1993 ...

...Tony Tinker Analyses article by James (1992). Suggests apparently hostile term judgements on women hide moral judgements. Questions ideologies of neutrality and independence in accounting. © MCB UP Limited 1992 Income tax Legislation USA Women Accounting ...

... to illuminate the discrepancies in the application of justice and the obfuscation of Congress′ original intentions. © MCB UP Limited 1992 Income tax Legislation USA Women Gender ...

...Hugh C. Willmott; Anthony G. Puxty; Keith Robson; David J. Cooper; E. Anthony Lowe Explores the development of regulations for “Accounting for Research and Development” in four countries: USA, UK, Federal Republic of Germany and Sweden. Seeks to illuminate the processes of accounting regulation...

.... Illustrative examples are provided. The benefits and drawbacks of this kind of research are analysed. Accounting Research History Methodology USA © MCB UP Limited 1991 ...

... circumstances of each period – today′s middle ground cannot be extrapolated into the future. Social responsibility USA Social accounting © MCB UP Limited 1991 ...

... USA Research Disclosure © MCB UP Limited 1991 ...