Showing 61 - 70 of 166
Purpose –The purpose of this article is to explore the current and historical state of accounting for biodiversity in …
Persistent link: https://www.econbiz.de/10010795421
by identifying the influence of religious doctrine of the Dissenting Protestant churches on the development of accounting … practices in the factory. The concern is not with specific accounting practices but with the social and moral environment which … business practices of prominent businessmen. Findings -The rise of accounting as a powerful tool of control and discipline was …
Persistent link: https://www.econbiz.de/10010795430
Purpose – The aim of this paper is to demonstrate that the application of standard environmental accounting practices … academic literature and policy choices to calculate present values. Findings – Standard environmental accounting approaches for …. Research limitations/implications – This paper is set within a full cost accounting (FCA) framework, and therefore has the …
Persistent link: https://www.econbiz.de/10010685392
culture of an accounting firm to explore how it is implicated in processes of gendering identities of employees within the … sexual countercultures, the paper finds that sexual symbolism in this accounting firm entwines gendered power and domination …, practice and resistance, in complex cultural codes and behaviours. It draws out implications for organisations and accounting …
Persistent link: https://www.econbiz.de/10010685395
mirroring of time-space bound metrics and numbers in management accounting (MA) and other cognitive frames. Design …
Persistent link: https://www.econbiz.de/10010685397
interdisciplinary accounting journals. Design/methodology/approach – The analysis is based on articles published during 2010 in … Accounting, Auditing & Accountability Journal (AAAJ), Accounting, Organizations and Society (AOS) and Critical Perspectives on … Accounting (CPA). The authors develop a framework and examine characteristics of the published articles, including the prose …
Persistent link: https://www.econbiz.de/10010685398
Purpose – Informed by the work of Laughlin and Booth, this paper aims to analyze the role of accounting and … authority and power of the Church, but also for the essential contributions of “profane” financial and accounting practices to … and accounting and accountability practices. Findings – The documents reveal that secular accounting and accountability …
Persistent link: https://www.econbiz.de/10010685399
Purpose – This paper seeks to problematise “accounting for biodiversity” and to provide a framework for analysing and … understanding the role of accounting in preserving and enhancing biodiversity on Planet Earth. The paper aims to raise awareness of … their part in the current biodiversity crisis by accounting for their biodiversity-related strategies and policies. Such …
Persistent link: https://www.econbiz.de/10010685406
both social accounting and Islamic accounting literatures with its emphasis on social justice and poverty eradication. The … study contributes to the very scarce literature linking religion (especially Islam), critical theory, social accounting and … Islamic accounting. It goes beyond previous research in Islamic accounting literature by exposing contradictions in the …
Persistent link: https://www.econbiz.de/10010685411
biodiversity from an instrumental viewpoint might convince accounting audiences that are sceptical of normative ethical … accounting standard setters to address this issue together with business and other stakeholders. Originality/value – Few studies … paper gives philosophical arguments for biodiversity reporting normally outside the scope of accounting. It emphasizes how …
Persistent link: https://www.econbiz.de/10010685413