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the ways in which accounting is combined with other forms of organisational knowledge in talk. …
Persistent link: https://www.econbiz.de/10005780589
make social science more valid. I argue that the management accounting research ahould be aware of that debate, but that …
Persistent link: https://www.econbiz.de/10005640639
Worker participation has be investigated by management and accounting researchers for mny years but there is …
Persistent link: https://www.econbiz.de/10005640652
This study puts forward an explanatory model for the probability of a business having internal or external accounting … which is considered as a main theory. With a triangulation method, we were able to identify the determinants of accounting … explaining the probability of accounting outsourcing. Greater uncertainty in the external environment also seems to reinforce the …
Persistent link: https://www.econbiz.de/10010670388
styles of implicating accounting in processes of accountability. …
Persistent link: https://www.econbiz.de/10005640638
The Soviet Accounting Bulletin was published from 1973 to 1983. It provided rare and fascinating direct insight into …
Persistent link: https://www.econbiz.de/10010684948
Understanding and the interpretation of financial statements is an important factor for economic entities, for making the right decisions. Nowadays, more and more is noticed the general tendency of the harmonization of the Directive IV of the European Committee with International Financial...
Persistent link: https://www.econbiz.de/10011115476
Drawing on a framework of deinstitutionalization, this study explores the abandonment of budgeting through a multiple-case study of four companies. The findings illustrate how a number of antecedents to deinstitutionalization acted in each setting and show that abandonment was only achieved...
Persistent link: https://www.econbiz.de/10011122611
This study examines corporate accounting malfeasance from an exploratory and empirical perspective for 100 companies to … exploratory perspective discusses the types of corporate malfeasance and gives an accounting and market dollar impact ($140 and …/requirements for business reporting for SOX and several accounting committees over the years. Previous studies indicated a difference …
Persistent link: https://www.econbiz.de/10011205447
The purpose of this paper is to examine the nature and characteristics of voluntary internet disclosures by listed companies in Saudi Arabia and Oman. This paper uses archival data from listed companies on Tadawul Stock Exchange and Muscat Securities Market. Mann-Whitney test is used to examine...
Persistent link: https://www.econbiz.de/10011205464