Parables, Myths and Risks

ADVANCES IN PUBLIC INTEREST ACCOUNTING

Series Editor: Cheryl R. Lehman

Recent Volumes:

Volume 1:1986
Volume 2:1987
Volume 3:1990
Volume 4:1991
Volume 5:1993
Volume 6:1995
Volume 7:1998
Volume 8:Advances in Accountability: Regulation, Research, Gender and Justice, 2001
Volume 9:Mirrors and Prisms: Interrogating Accounting, 2002
Volume 10:Re-inventing Realities, 2005
Volume 11:Corporate Governance: Does Any Size Fit?, 2005
Volume 12:Independent Accounts, 2006
Volume 13:Envisioning a New Accountability, 2008
Volume 14:Extending Schumacher’s Concept of Total Accounting and Accountability into the 21st Century, 2009
Volume 15:Ethics, Equity, and Regulation, 2010
Volume 16:Managing Reality: Accountability and the Miasma of Private and Public Domains, 2013
Volume 17:Accountability and Social Accounting for Social and Non-profit Organizations, 2014
Volume 18:Sustainability and Governance, 2015
Volume 19:Accounting in Conflict: Globalization, Gender, Race and Class, 2016

ADVANCES IN PUBLIC INTEREST ACCOUNTING VOLUME 20

PARABLES, MYTHS AND RISKS

EDITED BY

CHERYL R. LEHMAN

Hofstra University, New York, USA

United Kingdom – North America – Japan – India – Malaysia – China

Emerald Publishing Limited

Howard House, Wagon Lane, Bingley BD16 1WA, UK

First edition 2017

Copyright © 2017 Emerald Publishing Limited

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British Library Cataloguing in Publication Data

A catalogue record for this book is available from the British Library

ISBN: 978-1-78714-534-4 (Print)

ISBN: 978-1-78714-533-7 (Online)

ISBN: 978-1-78714-965-6 (Epub)

ISSN: 1041-7060 (Series)

Nana Y. AmoahCrummer Graduate School of Business, Rollins College, Winter Park, FL, USA
Anthony AndersonSchool of Business, Howard University, Washington DC, USA
Rebecca BlochDepartment of Accounting, Fairfield University, Fairfield, CT, USA
Isaac BonaparteCollege of Business and Economics, Towson University, Towson, MD, USA
Ning DuSchool of Accountancy & MIS, DePaul University, Chicago, IL, USA
George JosephUniversity of Massachusetts, Lowell, MA, USA
Gary KleinmanMontclair State University Montclair, NJ, USA
John E. McEnroeSchool of Accountancy & MIS, DePaul University, Chicago, IL, USA
Mohammad NurunnabiDepartment of Accounting, Prince Sultan University, Riyadh Saudi Arabia
Amanda PetersonEast Carolina University, Greenville, NC, USA
Kala SaravanamuthuNewcastle Business School, Faculty of Business and Law, University of Newcastle, Callaghan, Australia
Mark SullivanChicago, IL, USA
Alex P. TangGraves School of Business and Mgt, Morgan State University, Baltimore, MD, USA
  • Gloria Agyemang

    Royal Holloway, University of London, UK

  • Jane Andrew

    University of Sydney, Australia

  • Ed Arrington

    University of Wollongong, Australia

  • Jane Broadbent

    Royal Holloway, University of London, UK

  • Judy Brown

    Victoria University of Wellington, New Zealand

  • Nihel Chabrak

    United Arab Emirates University, UAE

  • Charles Cho

    ESSEC Business School, France

  • Wai Fong Chua

    University of New South Wales, Australia

  • Michele Chwastiak

    University of New Mexico, USA

  • Penny Ciancanelli

    University of Glasgow, UK

  • David Cooper

    University of Alberta, Canada

  • Jesse Dillard

    Portland State University, USA

  • Jeff Everett

    York University, Canada

  • Martin Freedman

    Towson University, USA

  • Sonja Gallhofer

    University of Glasgow, UK

  • James Guthrie

    Macquarie University, Australia

  • Theresa Hammond

    San Francisco State University, USA

  • Kerry Jacobs

    University of New South Wales, Australia

  • Ingrid Jeacle

    University of Edinburgh, UK

  • David Knights

    Lancaster University Management School, UK

  • Naoko Komori

    Sheffield University, UK

  • Leslie Oakes

    University of New Mexico, USA

  • Fahrettin Okcabol

    Critical Accounting Society, USA

  • Lee Parker

    RMIT University, Australia

  • Joanne Rockness

    University North Carolina Wilmington, USA

  • Massimo Sargiacomo

    University Gabriele d’Annunzio Chieti-Pescara, Italy

  • Paul Williams

    North Carolina State University, USA

  • Hugh Willmott

    Cass Business School, City University of London, UK