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Purpose – The purpose of this paper is to assess the extent to which pension accounting represents an enabling or emancipatory accounting. Design/methodology/approach – Many countries are facing a so-called “pensions crisis” which is reflected in and arguably, to some extent at least, is...
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Purpose – The purpose of this paper is to examine financial management in the Pre-Reformation church in Aberdeen, Scotland during the bishopric of Bishop William Elphinstone (1488-1514). Design/methodology/approach – The paper employs a combination of literature-based analysis, archival...
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