International Financial Reporting Standards (IFRS) were developed in advanced economies, but are increasingly being applied in emergent economies, potentially ignoring considerations of whether IFRS are appropriate or relevant to such economies. This case study examines the relevance and...

The paper initially engages in a discussion of the different concepts of trust promulgated over the years via a review of the literature.Trust is then discussed in the context of three management accounting situations, viz. the typical transfer pricing situation; the (equally) typical budget...

Presents a framework and methodology of accounting for the sustainable corporation which has the familiar accounting objectives of assessing and reporting corporate performance but that is where the similarities end. Instead of conceiving of the corporation in economic terms, this account is...

This paper draws upon the concepts of organizational legitimacy, political economy of accounting and agency theory, and subsequently combines these with stakeholder analysis, in an attempt to analyse the attitudes towards their perceived social responsibility on the part of the executives of a...

A paper published by one of the authors (Woodward and Squires, 1996), described a situation where the accounting information system used by a geographically-remote project manager to report progress on a project to his headquarters proved inadequate for that task. The inadequacy was particularly...

This paper describes the potential application of a US Department of Defense-developed simulation architecture to the domain of economic and financial simulation. This approach, known as the High Level Architecture (HLA) for Simulation Interoperability, provides the ability to link disparate...

The paper seeks to assess the timeframe for eradication of poverty, defined by poverty lines of $1.25 and $5 per person per day at 2005 purchasing power parity, if pre-crisis (1993-2008) patterns of income growth were maintained indefinitely, taking account of the differential performance of...