provides a synoptic review of the literature on accounting for public goods assets followed by a critical analysis of the … through the analytical prism of financial accounting, it is argued that councils do not possess control over Crown land and … accounting framework applicable to NSW local government. However, it has broader implications for other local government systems …

Purpose This study investigates non-government organisations' (NGO) current accounting and reporting practices in a … on the state of accounting and reporting practices in Mauritius. The authors analyse the data from a public … accountability perspective. Findings The content analysis revealed poor accounting and reporting practices by Mauritian NGOs. Based …

and practices through accounting numbers to persuade employees and legitimize their financial recovery plans to alleviate … the financial hardship caused by the COVID-19 pandemic. Second, it aims to analyze how the accounting-based solutions were … again found rescue in accounting tools, in particular budgets, as a rhetorical device to justify their operational and …

framework when accounting for the Anthropocene. Design/methodology/approach This paper’s aim is achieved through a literature …

Purpose This paper aims to highlight the influence of culture in the accounting profession and introduce/advance a … framework for cultural competence in the accounting field. Design/methodology/approach This paper is written for academics and … practitioners, focusing on strategies to promote cultural competency in the accounting profession. It includes professional …

provides academics and policy makers with insights into the role played by accounting tools, templates, reports and guidelines … to coordinate different cost standardization initiatives. Originality/value Accounting guidelines that standardize costs … coordination. These two types of coordinating assemblages, each standardizes cost through the accounting templates that they use …

accounting ethics education, more emphasis and awareness is required on the themes of integrity, independence, corruption and … insider trading. Four categories emerge for the ethics themes related to education in accounting: “Integrity to Accounting …-related elements be put in accounting education. Practical implications This study will make accounting educators, accountants and …

of qualitative accounting and management research and the attempt to learn from their respective experiences. Together …