Purpose – Companies use figures within the annual report to send messages. The purpose of this paper is to explore the opinions and understandings of annual report preparers who produce the figures and users who interpret them. The focus is on figures that the authors consider convey messages...

Desde la década de 1980, India inició un periodo de crecimiento acelerado, a través de unas políticas dirigidas a la promoción de la iniciativa privada y con una marcada orientación a la economía de mercado. Este rápido crecimiento, iniciado en los ochenta, viene asociado con la...

This paper examines the way two accounting techniques, namely depreciation and foreign exchange, were deliberated on, between 1870 and 1900, in an Indian jute company whose shareholders resided in the UK. The arena for these deliberations was the conflictual relationship between controlling and...