Showing 1 - 10 of 27
integrating the considerable impact of readers' attributes on readability and accounting communication effectiveness …Purpose – This paper aims to examine and critique the accounting literature's dominant readability formula, the Flesch … applicability and relevance to researchers' attempts at better understanding and critiquing the effectiveness of accounting …
Persistent link: https://www.econbiz.de/10010686124
relate to the importance of three organisational attributes (skills/awareness, communication and structural position of the …. Practical implications - This paper will be of interest to and is relevant for companies, accounting professionals and …
Persistent link: https://www.econbiz.de/10010938204
qualitative accounting research. Findings – The paper argues that qualitative research involves some balancing acts between, on …/value – This paper highlights the need for greater attention to the many pragmatic aspects associated with qualitative accounting …
Persistent link: https://www.econbiz.de/10009366073
grounded theory research in accounting”, a paper by Gurd. Design/methodology/approach – Like Gurd, the authors conducted a …
Persistent link: https://www.econbiz.de/10009366080
Purpose – To introduce the special issue on organisational and accounting change. Design/methodology/approach – The … comprises a collection of papers written by members of the European Network for Research in Organisational and Accounting Change …
Persistent link: https://www.econbiz.de/10009366083
their effects on the role of accounting in the development of management control systems (MCSs). Design … accounting in the MCS. Findings – The results show that loose coupling between management control routines and formal accounting … the power of an individual over (and in) accounting can be constructed in the MCS. In addition, the discussion is linked …
Persistent link: https://www.econbiz.de/10009366105
on Accounting Performance Measures (RAPM) research. Based on a review of the existing literature, we identify a number of …
Persistent link: https://www.econbiz.de/10009367146
This paper is offered as a discussion piece. Drawing from personal research on management accounting change in the UK …, that the problems do not lie in management accounting research, which has flourished and produced a substantive body of …
Persistent link: https://www.econbiz.de/10009367148
environmental accounting research literature by, firstly, using the philosophies perceived to underlie research studies in order to … with these motivators included idealistic exhortation, mega-accounting theory, various forms of Triple Bottom Line reports … based on GR12002, AA1000, and SA8000, and environmental management accounting influenced by EMAS and ISO14000. To illustrate …
Persistent link: https://www.econbiz.de/10009367154
accounting in the media. Findings – The paper describes a variety of theoretical, methodological and empirical approaches used in … data that has informed accounting research, the use of media and media texts will remain a fertile area of research …. Practical implications – The portrayal of accounting in the media is of interest to accounting researchers, practitioners …
Persistent link: https://www.econbiz.de/10009319446