This study focuses on accounting education in the Syrian transition context and in the international context of globalization. It offers insights into accounting education and into the interrelationship in this respect between the accountancy profession and academia in this context. We elaborate...

Purpose – This paper adds to a focus of the social accounting literature (on perceptions and attitudes to social accounting) by seeking to offer insights into Syrian accountants' attitudes towards, and perceptions of, social accounting in Syria in the first decade of the twenty-first century,...

Purpose – This essay sets out to introduce the special issue. Design/methodology/approach – The essay introduces the focus of the special issue, the manifestation of the phenomenon of online reporting and the issues it engenders in relation to accounting, and briefly reviews the contribution...

Purpose – The purpose of this paper is to provide a response to “Analysing accounting discourse: avoiding the ‘fallacy of internalism’”, an article by Ferguson in which a work by Gallhofer et al. is critiqued. Design/methodology/approach – The paper responds to critique by Ferguson...

Purpose – The purpose of this paper is to elaborate upon the notion of counter accounting, to assess the potentiality of online reports for counter accounting and hence for counter accounting's emancipatory potential as online reporting, to assess the extent to which this potential is being...

Little is known of the actualities or possibilities of corporate social reporting in Thailand. This study aims to move towards an appreciation of this neglected but important area. Our concern is to gain insights into and to critically appraise various dimensions of these annual reports so as to...

Purpose – Men and women are now being admitted to membership of the major UK professional accountancy bodies in approximately equal numbers. This trend has focused attention on the ways in which professional accountants combine careers and family life, particularly when women have children....

Purpose – The purpose of this paper is to provide insights into recent financial analysis practice in the Chinese context. The paper aims to examine the approaches pursued and information used by Chinese financial analysts in investment appraisal of ordinary shares. The research seeks to...