Emerald
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Sắp xếp:
Field Research in Management Accounting and Control: A Review and Evaluation
Emerald - Tập 5 Số 4 - 1992
Interactions between Japanese and international accounting academicsExplores four themes at the 1998 APIRA conference – critical perspectives of accounting, organizational and institutional perspectives, public sector accounting in Japan and international accounting issues.
Emerald - - 1999
Pastoral accounting in pre‐Federation VictoriaInvestigates the dimensions of accounting information prepared for
use in managing non‐corporate pastoral entities in pre‐Federation
Western Victoria and the local, time‐specific environmental factors
which shaped these dimensions. Based on examinations of 23 sets of
surviving business records prepared during 1836‐1900, provides evidence
of the structure and usage of pastoral accounting in... ...
Emerald - Tập 8 Số 5 - Trang 3-33 - 1995
People as prophets: liberation theology as a radical perspective on accountingPurpose The 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/approach The notio...
Emerald - Tập 19 Số 2 - Trang 169-185 - 2006
Profit sharing and organizational changeSenior 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... ...
Emerald - Tập 8 Số 4 - Trang 23-47 - 1995
Economics and accountingCompares the philosophical backgrounds of the disciplines of economics and accounting in view of complexity theory. The relationship which has existed between the two is examined as well as the problems of such inter‐disciplinary studies. Decision making, target costing and the need for future collaboration are discussed in light of the theory.
Emerald - Tập 12 Số 1 - Trang 19-38 - 1999
An Analysis of Municipal Budget VariancesThe objective of this research was to determine the extent to which
municipal budget variances are systematically biased, the direction of
any biases, and the relationship between the biases and various
political, economic, demographic and organisational factors. We compared
budgeted and actual revenues and expenditures for 125 of the largest US
cities and developed regression models to ex... ...
Emerald - Tập 4 Số 1 - 1991
Tổng số: 188
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