... of the use, by the CEO, of discourse in general and specifically accounting discourse to advocate for the privatization. The paper also finds that the general structure of storytelling in the presidents' letters studied implies the use of narrative instruments to surreptitiously convey specific messages...

.... A consequent taxation on land and other natural resources could replace business taxation. Only a sound endowment with equity opens the access to land and similar assets, which is a challenge for small and medium sized companies. © Emerald Group Publishing Limited 2013 Accountancy Critical success...

...Elisabeth Longuenesse Purpose The purpose of this study is to sort out what was at stake in the fierce debates that raged after 1995 among Lebanese accountants about the conditions of membership to their new association. Design/methodology/approach It fits within the recent development...