Purpose – This paper aims to focus on building an interpretive framework for understanding accounting practices and changes, drawing on the situationist concept of the “spectacle”. Design/methodology/approach – The paper reviews the existing accounting and management literature in light...

Purpose – This paper aims to focus on building an interpretive framework for understanding accounting practices and changes, drawing on the situationist concept of the “spectacle”. Design/methodology/approach – The paper reviews the existing accounting and management literature in light...

Purpose – The purpose of this study was to investigate the extent to which institutional pressures can be deployed to reinforce each other in creating and sustaining new budgetary practices. Design/methodology/approach – This paper adopted a qualitative case study to investigate the macro...

Purpose: The purpose of this paper is to study the effects of financial accounting standards on the economic decisions of managers. The primary research question addressed in the paper is whether the hedging behavior of corporate treasurers in France has been affected by the issuance of...

The present paper aims to trace the recent tendencies, in France, around the concept of "actifs immatériels", including both intangible assets and intellectual capital. In its first part we develop semantic and contextual specificities which might explain the late engagement on such topics by...

This article is about internal control as perceived by CEOs of French firms listed in the CAC 40 index. While the American regulator recommends COSO, French law prescribes no particular framework for the required report. Thus, management has more freedom, which should lead to more diversity of...

Purpose – Previous reviews of Corporate Social Reporting (CSR) literature have tended to focus on developed economies. The aim of this study is to extend reviews of CSR literature to emerging economies. Design/methodology/approach – A desk-based research method, using a classification...

Purpose – Aims to examine the changes to budgetary control and performance monitoring in the context of a series of World Bank sponsored public sector reforms. Design/methodology/approach – The paper uses a longitudinal study of a state enterprise (the Ghana Food Distribution Corporation...

Purpose – The purpose of this paper is to provide an account of corporate governance practices in Bangladesh. This paper demonstrates that the traditionalist culture mediates the rationalist/legalist framework of corporate governance in Bangladesh. Design/methodology/approach – A series of...

Purpose – The purpose of this paper is to evaluate management accounting research in developing countries and formulate suggestions for its progression. Design/methodology/approach – This is a desk based study of existing literature analysed through a framework of management control...