Purpose – The purpose of the paper is to illustrate the complexity surrounding the meaning of the terms “economic reality” and “neutral representation” as these terms are applied to the resolution of financial accounting issues. Design/methodology/approach – The paper examines the...

The use of technical terms to communicate accounting information can lead to misunderstandings when the meaning of such terms is not fully appreciated by the recipient of the information. The discipline of translation studies suggests that full equivalence in translation between languages is...

The current study explores the ambiguity of accounting technique in the context of a historical study of the Canadian Indian Department under the direction of Deputy Superintendent D.C. Scott at the beginning of the 20th century. Starting from the work of Bauman and his commentators, we argue...

This paper discusses the impact and influences of the growth of postsocial relations on accounting practice. Aspects of the growth of knowledge cultures, which have been argued to impact social and organizational arrangements, are discussed. Extending this view to accounting, we see accountants...

Little is known of the actualities or possibilities of corporate social reporting in Thailand. This study aims to move towards an appreciation of this neglected but important area. This survey focuses on the annual reports of Thai companies, and thereby contributes to a tradition of related...

The paper conveys selected Islamic perspectives on business ethics to encourage debate on the subject in the USA. The objective is to better prepare American businessmen for the ongoing shifts to global management. The regulatory climate that is currently arising is linked to the ascendancy of...

Traditional management accounting techniques such as standard costing and variance analysis, traditional budgeting and cost volume profit analysis are said to be less useful in the present manufacturing environment. To succeed in the present dynamic business environment, tools or strategies such...

This study examines the relationship between a number of goal characteristics and the propensity of divisional managers to create budgetary slack. These goal characteristics are variables in goal clarity and goal difficulty. Managers also consider communication and reward systems – which are...

This study seeks to operationalise the reporting of corporate natural assets (i.e. habitats, flora and fauna). A natural inventory model is used, building on existing methodology. This study significantly extends the prior research by considering environmental accounting in the context of a...