The purpose of this article is to study accounting valuation practices in French bankruptcies following enactment of … receiver, and the creditors – was built up through accounting valuation practices. The outcome of this analysis provides an … insight into accounting valuation practices in nineteenth-century France and a better understanding of the self-interest of …

) critiqued their homogeneity and poor ability to enhance our understanding of accounting. Knowledge claims articulated, claims … had failed at explaining the determinants of accounting situations and practices. These two critiques called for … alternative cultural/diversity studies in accounting research, promoting new settings, theoretical frameworks, and methods. In …

structure of the accounting research. …

Our paper addresses what the moral foundations of accounting are, regardless of capitalistic operations, as we are … seeking to trace a genealogy of accounting thinking disconnected from coincidence with Capitalism. We demonstrate that the … three monotheisms have bared the core of accounting. We purport to explicate how the three monotheisms (Judaism …

inspiration for managers, leading them to change their practices and experiment with new devices. Relying on the framework of … 20th century. This framework simultaneously encompasses the dissemination of a new accounting practice, the …