In the present study a model based on trust relations and transaction cost analysis has been applied to explain the make‐or‐buy decision for accounting services. The present model of efficient boundaries, which combines the focus on trust relations with the transactional focus on frequency...

The OECD is currently grappling with the problem posed by the rapid growth of e‐commerce, which undermines existing international taxation principles of source residency and permanent establishment. Although the OECD is examining the problem, its solutions to date fall short of suggesting...

This survey examines the environmental awareness, current disclosure practices and problems associated with environmental accounting and reporting of twenty large and medium sized companies from the industrial sector in Bahrain. A review of literature from Western and Asia‐Pacific regions...

This paper examines the impact on the accounting profession of those aspects of new types of non‐traditional reporting which are actually used in practice. Empirical evidence about data collection and reporting in some organisations shows that the current scope of mainstream accounting may be...

The end of the millennium is a useful time to stop and reflect, to review and maybe to ask some big questions. This paper asks a very big question indeed for the accountancy profession ‐ ‘What might corporate reporting look like in the 21st Century ?’ This paper looks at issues surrounding...

While in recent years the aspect of operation ecology is already widely introduced into the daily business of many banks, the issue of considering environmental aspects in external business relations as a part of sustainable business practice is a rather new and more difficult task. While the...

Sustainability as a concept comprises the combination of economic, environmental and social elements, no more importantly when looking at the achievement of local sustainability. Local business enterprise is an important factor here ‐ the implementation of the principles of sustainability will...

This paper has been produced as part of a research project that seeks to generate knowledge about the process of implementation of Activity Based Management (ABM). Implementation is identified as important by Robin Cooper, (Cooper, 1996) thus “the focus of research must broaden to include...

The patterns of ICAEW Education and Training (E&T) reforms are traced through the nineteen‐seventies, nineteen‐eighties and nineteen‐nineties. The three decades are explained respectively as periods of: uniform rises in entry and examination standards; greater regulation of training...

The Financial Reporting Review Panel (‘the Panel’) was set up in 1991 as part of the new regime under the Financial Reporting Council, with the objective of improving the quality of financial reporting in the UK. Arguably, the Panel was the most radical innovation since it was concerned with...