...Zachary Huxley Purpose This paper aims to theorize the role of affect in shaping accounting numbers by studying accountants who specialize in the production of fair value measurements for intangibles. Design/methodology/approach Drawing on interviews with valuation specialists employed...

... of valuation, particularly to understanding the practices of valuing human life. Design/methodology/approach The methodology is primarily archival and draws on the records of the Slave Compensation Commission held at the British National Archives (Kew). Findings The paper makes two contributions...

... interviews, participant observation, and archival data. Findings The article demonstrates that the conception of the framework was a funnelling process of sustainability valuation comprising two co-constituted mechanisms: a process of valorization – judging what is deemed of value – and a process...

...Kate Ruff; Pier-Luc Nappert; Cameron Graham Purpose This paper aims to understand how social finance and impact measurement experts include stakeholders' voices in valuations of social and environmental impact. Design/methodology/approach The paper used the content analysis of an online...

... of the scope of the assurance and type of assurer, Big 4 accounting firm vs specialist consultant. Second, the authors investigate the impact of voluntary assurance of CSR reports, assurance scope and type of assurer on the likelihood of inclusion in the DJSI and on market valuation. Design/methodology...

... examined in this paper and the future research avenues proposed are highly relevant to administrators and regulators in sport. They also offer important insights into matters of accounting, accountability, valuation and control more generally. Originality/value This paper adds to vibrant existing...

... values. Findings Standard environmental accounting approaches for estimating the long‐term discount rate result in the under‐valuation of projects that are sensitive to biodiversity conservation. Research limitations/implications This paper is set within a full cost accounting (FCA) framework...

.... The inclusion and valuation of public heritage assets and stewardship lands in statements of financial position are shown to require a subjective estimate of the future economic benefits of such assets, whilst ignoring the social, institutional and legal environment. The paper concludes that accounting’s use...

...Garry D. Carnegie; Peter W. Wolnizer Building on our analytical arguments against the valuation of collections for financial reporting purposes. Outlines a set of factual, reliable and interpretable financial and non‐financial indicators of the vitality and viability of museums by which...

... to industrial, national and professional self‐advancement in the name of accounting, i.e. accountancy should be bound by the social contract and eschew the destruction of the environment for financial gain. © MCB UP Limited 1991 Accounting Environment Social accounting Valuation ...

... methods suggested by economists to obtain monetary values for non‐market resources,specifically the dose‐response, hedonic price, travel cost, and contingent valuation methods, are reviewed, with mention of some implications for private decision makers and accountants. © MCB UP Limited 1991...