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Introduction
Emerald - Tập 16 Số 4 - 2003
SteveEvans
People as prophets: liberation theology as a radical perspective on accounting
Emerald - Tập 19 Số 2 - Trang 169-185 - 2006
LeeMoerman
PurposeThe purpose of this paper is to present Latin American liberation theology, a contextual theology, as a radical perspective to inform and critique accounting and issues of accountability.Design/methodology/approachThe notio...... hiện toàn bộ
Profit sharing and organizational change
Emerald - Tập 8 Số 4 - Trang 23-47 - 1995
Stuart G.Ogden
Senior management in the newly privatized water companies have been keen to secure employee commitment to the new commercial goals they are now pursuing. Considers the use of profit sharing as a rhetorical device for this purpose. The introduction of profit sharing schemes was intended by management not only to assist in the construction of a new version of organizational reality, but more...... hiện toàn bộ
Finding English Words to Talk about Accounting Concepts
Emerald - Tập 7 Số 2 - Trang 70-85 - 1994
R.H.Parker
During the twentieth century English has established itself as the world language of business and, hence, of accounting. The words that English‐speaking accountants use to talk about accounting concepts are therefore of more than parochial interest. Discusses the problems that English‐speaking accountants have faced in finding words to express some of the concepts that they have tried to a...... hiện toàn bộ
Special Section of European Accounting Review: Accounting in Transitional and Emerging Economies
Emerald - - 2009
Literature and insights
Emerald - Tập 21 Số 1 - 2008
SteveEvans
Accounting as a Critical Social Science
Emerald - Tập 4 Số 1 - 1991
Jesse F.Dillard
Critical theory is concerned with enhancing individual wellbeing and autonomy through societal critique that has its origins in philosophy, sociology and political economics. Critical social science is the application of a critical theoretic within a social‐science domain. Accounting is a technology but it is not ideologically sterile. Critical social science applies critical‐theory method...... hiện toàn bộ
European Accounting Review
Emerald - Tập 19 Số 4 - 2006
The performance of intellectual capital
Emerald - Tập 24 Số 5 - Trang 622-646 - 2011
VijayaMurthy, JanMouritsen
PurposeThis paper aims to analyse the relationship between intellectual capital and financial capital using a case study. This makes it possible to discuss how intellectual capital is related to value creation with a degree of nuance that is absent from most statistical studies of relationships between human, organisational...... hiện toàn bộ
Philosophy of language and accounting
Emerald - Tập 31 Số 7 - Trang 1957-1980 - 2018
David Alexander, Hélène de Brébisson, Cristina Circa, Éva Eberhartinger, Roberta Fasiello, Markus Grottke, Joanna Krasodomska
PurposeAccounting practices vary not only across firms, but also across countries, reflecting the respective legal and cultural background. Attempts at harmonization therefore continue to be rebuffed. The purpose of this paper is to argue that different wordings in national laws, and different interpretations of similar ...... hiện toàn bộ
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