Showing 1 - 10 of 306
's analysis of the relation between justice and law, which is found to have clear application to accounting in terms of an …Purpose – The paper's purpose is to use religious thought to inform accounting, and in particular to make a … contribution to the ongoing debates concerning the merits of rules- and principles-based accounting systems and the value of a rule …
Persistent link: https://www.econbiz.de/10009350752
The use of technical terms to communicate accounting information can lead to misunderstandings when the meaning of such … examples of accounting terminology to illustrate these problems. It concludes that the choice of an inappropriate label in the … translation of accounting terminology is detrimental to international accounting communication and creates problems for users and …
Persistent link: https://www.econbiz.de/10014640980
's analysis of the relation between justice and law, which is found to have clear application to accounting in terms of an …Purpose – The paper's purpose is to use religious thought to inform accounting, and in particular to make a … contribution to the ongoing debates concerning the merits of rules‐ and principles‐based accounting systems and the value of a rule …
Persistent link: https://www.econbiz.de/10014641119
gender research in accounting. Constructions of gender contain two competing biases: alpha bias, which is the tendency to …
Persistent link: https://www.econbiz.de/10014641482
The claim that gender is an authority relationship is an advance on the widely held view that psychologically at least gender is an attribute, part of someone′s character. However because this claim is counter intuitive the case for it must be carefully made. One way this may be accomplished...
Persistent link: https://www.econbiz.de/10014642850
Purpose –The purpose of this paper is to review and present a contemporary perspective on interdisciplinary accounting … interdisciplinary accounting research project in the public services needs to do more in terms of moving outside the disciplines of … accounting scholarship. Shifting to a mode of knowledge production that addresses wicked problems requires the interdisciplinary …
Persistent link: https://www.econbiz.de/10010934901
Purpose – This paper seeks to critique recent research on gender and accounting to explore how feminist methodology can … move on and radicalise the gender agenda in the accounting context. Design/methodology/approach – After examining current … research on gender and accounting, the paper explores the nature of feminist methodology and its relation to epistemology. It …
Persistent link: https://www.econbiz.de/10009318039
the position adopted by Union Carbide in accounting for the catastrophe. Design/methodology/approach – The paper reviews …. Originality/value – The paper contributes to discussions about the need for a dialogic approach to accounting. Frequently, in …
Persistent link: https://www.econbiz.de/10009318047
accounting works in the context of international development. Design/methodology/approach – A case study approach within El … accounting, and discourses such as accountability come to claim or “territorialize” particular physical and discursive spaces …. Findings – The analysis highlights how accounting and its associated actors further the development aspirations of loan …
Persistent link: https://www.econbiz.de/10009318050
perspectives on accounting and accountability, and to introduce the papers that compose this AAAJ special issue. Design …/methodology/approach – This takes the form of a discussion paper, exploring several key issues related to visual perspectives on accounting and … accounting and accountability, and introduces a variety of theoretical, methodological and empirical approaches. Research …
Persistent link: https://www.econbiz.de/10009318055