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accounting research community. In general, this recently published research has failed to engage significantly with prior CSR …, the findings appear to suggest that the failure of the new wave of CSR research in the mainstream accounting community to … acknowledge and consider prior research into social and environmental accounting is potentially troublesome. Specifically, recent …
Persistent link: https://www.econbiz.de/10011122244
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
Purpose – The purpose of this paper is to shed light on accounting's role in bringing about a pension reform project in … archival research showing accounting in its relation to broader structural and institutional structures, to present an … Chilean society and the mindset of its citizens. Accounting played a significant role in both the administration and …
Persistent link: https://www.econbiz.de/10009318059
Purpose – The paper aims to examine how indigenous accounting practices are mobilised in the daily life of a subaltern … informs readers about the ways in which people engage in social accounting practices. It uses the concepts of structuration … theory to understand how indigenous accounting systems are shaped by the interplay between the actions of agents and social …
Persistent link: https://www.econbiz.de/10009318063
Purpose – The purpose of this paper is to engage a different notion of feminism in accounting by addressing the issues … lens for understanding the giving of accounts is proposed, drawing on earlier feminist accounting literature as well as …
Persistent link: https://www.econbiz.de/10009318069
Purpose – This paper aims to report on subalterns' emancipatory accounting (SEA) embedded in transformation of …'s political anthropology to examine how subalterns' resistance and emancipatory accounting triggers structural transformations …. Findings – An attempt is made to theorise subaltern resistance as a form of emancipatory accounting. Concerning the …
Persistent link: https://www.econbiz.de/10009318071
Purpose – The purpose of this research is to examine the role of accounting numbers in one organisation's attempts to … former sought to use accounting numbers to calculate how customer intimacy was enacted and impose upon a sales … accounting as a calculative practice. The observed emergence of novel means of producing accounting numbers outside the domain of …
Persistent link: https://www.econbiz.de/10009318073