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Accounting  

Mahmoud Ezzamel and Keith Robson

Print publication date:
Jan 2011
Online publication date:
Sep 2009
This article aims to provide a brief overview of a variety of critical studies in accounting. Each section is concerned with a particular aspect of accounting practice under categories we ... More

Accounting And Finance  

Michael Power

Print publication date:
Nov 2012
Online publication date:
Jun 2013
This article discusses the evolving relationship between accounting and finance, and how this shapes organizational life. It begins with a brief history of financial accounting, followed by an ... More

Accounting Standards for Pension Costs  

Geoffrey Whittington

Print publication date:
Jul 2006
Online publication date:
Sep 2009
This article deals primarily with the problem of accounting for the cost of defined-benefit pension schemes in the accounts of the sponsoring company (the employer). This is one of the ... More

Accounting, Information, and Communication Systems  

Trevor Boyns

Print publication date:
Jan 2008
Online publication date:
Sep 2009
The purpose of this article is to examine the relationship between the historical development of accounting, information, and communication systems and business organizations since the ... More

Asset Liability Management  

Rob Bauer, Roy P. M. M. Hoevenaars, and Tom Steenkamp

Print publication date:
Jul 2006
Online publication date:
Sep 2009
Market valuation of assets is a topic that has been discussed for quite some time now, but the valuation of pension contracts including all embedded options is a major challenge for ... More

Auditing and Corporate Governance  

Andrea Mennicken and Michael Power

Print publication date:
Mar 2013
Online publication date:
Jul 2013
This chapter explores the role of auditors in systems of corporate governance. The discussion refers to international comparisons, where the changing regulatory, methodological, and ... More

Budget and Accounting Reforms  

Irene S. Rubin and Joanne Kelly

Print publication date:
Jun 2007
Online publication date:
Sep 2009
This article examines what reforms have been proposed, what they are intended to accomplish, and how they are working out. The result of the survey and analysis conducted is somewhat messy ... More

Cuckoo in the Nest? the Rise of Management Consulting in Large Accounting Firms  

Megan S. McDougald and Roston Greenwood

Print publication date:
Mar 2012
Online publication date:
Sep 2012
This article studies the rise of management consulting within large accounting firms. It first discusses the history of accounting, and then looks at the rise of management consulting ... More

Environmental Management, Measurement, and Accounting: Information for Decision and Control?  

Nola Buhr and Rob Gray

Print publication date:
Nov 2011
Online publication date:
Jan 2012
This article investigates the nature and detail of environmental management systems. It explores how environmental management systems and the organization's management control systems ... More

Exploring the Challenges of Broadening Accounting Reports: Insights from Research  

Brad Potter and Naomi Soderstrom

Print publication date:
Apr 2017
Online publication date:
Oct 2014
Company stakeholders have unprecedented access to information about company activities and are looking beyond accounting reports for broader information to better assist their decisions ... More

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