"Essentials of Business Research Methods provides an accessible and comprehensive introduction to research methods and analytical techniques for business students. The authors offer a straightforward, hands-on approach to the vital managerial process of gathering and using data to make relevant...

The publication of the Turnbull guidance represented a radical redefinition of the nature of internal control as a feature of corporate governance in the UK, explicitly aligning internal control with risk management. This paper explores this change, using sociological perspectives on risk and...

Purpose – The paper is an exercise in “metaphoric defamiliarisation”. The metaphor of the search for a conceptual framework as “quest” is unpacked and an alternative, based on Lewis Carroll's The Hunting of the Snark , is proposed in its place. Design/methodology/approach – Many...

Purpose – Why would a body seeking to represent its members as the prime advisers to business choose a domestic goddess for its main visual image? The paper aims to examine recent changes to the visual branding of a professional body by reference to its logo, and those of competing bodies, to...

The paper examines the role of metaphor in debates about “conceptual frameworks” for financial reporting and accounting standard setting. It takes the form of a dialogue between a standard setter and an academic. The paper demonstrates the power of metaphor by substituting a different,...

Purpose – The aim of this paper is to consider business schools and to elicit whether, in seeking differentiation, rankings are more desirable than brand personality and whether silver medal winner effects exist in the perceptions of brand personalities. Design/methodology/approach –...

The paper observes that the term ‘business model’ has been incorporated in recent financial reporting regulations. The first section of the paper describes various meanings of ‘business model’ and demonstrates that the term has no settled or agreed meaning. The second part of the paper...

This paper brings together the comments made by the European Accounting Association's Financial Reporting Standards Committee to a discussion paper (DP) issued by European Financial Reporting Advisory Group/UK Accounting Standards Board (ASB). It analyses the content of the DP and then discusses...