of outside directors and institutional ownership concentration and to explore the relative roles of accounting- and stock … accounting performance. This is consistent with institutional investors using a richer set of information than that contained in … reported accounting earnings. Research limitations/implications – Further research may examine the effect of board monitoring …

initiatives associated with developing a more comprehensive national accounting framework in relation to public and private sector … national accounting framework that fully incorporates the impact of intangible asset investments upon national growth and …

UK picture house and to consider the role of the accounting document as a medium through which both local and broader …. Findings – The analysis of the box office ledger illustrates the potential value of an accounting document as a source of … the conception of what constitutes accounting, shapes the perception of contemporary strategic management accounting …

Purpose – This paper seeks to consider the impact and potential impact of social accounting at the macro level. It aims … to explore the potential for “silent” or “shadow” social accounting to hold Anglo-American capitalism to account for its … social outcomes relative to other “varieties of capitalism”. Design/methodology/approach – The role of accounting in …