Purpose – The issue of accounting change, why and how accounting evolves through time and within specific … accounting change, organisations confronting similar environmental pressures show different outcomes of change. Design … cases show two different patterns of accounting change, where only one case is able to finally reach radical change …

sociology (NIS) in analysing a case study of accounting change. Design/methodology/approach – This is an interpretive case study … enrich analyses of accounting changes. Research limitations/implications – The case analysis suggests guidelines for using … ANT and/or NIS in accounting studies. Practical implications – Understanding accounting developments as an intentional and …

This paper conducts a wide-ranging and critical interpretative review of the accountability of university accounting … focus less on technical menus and more on social critique; argue that the response of accounting educators to the … accounting and auditing in the ravaging of universities; and to the effect of the market model on what we teach, how we teach and …

, we use a newly estimated Vietnam social accounting matrix to elucidate the links between trade and income in the country …

subjects, these are oriented towards the knowledge funds of the economic, accounting and social domains. Absorbing knowledge … environment and social cognition with evolutionary ideas from accounting literature. The authors embrace a redefinition of value …Value and evaluation process are two of the main subjects of discussion in the accounting world. Much more than other …

personal rather than organizational, it does not offer “findings” about the way in which accounting is practised, but rather … research has been undertaken within the discipline of accounting, little or no attention has been paid to the way in which that …

qualitative accounting research. Findings – The paper argues that qualitative research involves some balancing acts between, on …/value – This paper highlights the need for greater attention to the many pragmatic aspects associated with qualitative accounting …