Profit sharing and organizational changeEmerald - 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 ConceptsEmerald - 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
Philosophy of language and accountingEmerald - 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
All the world's a stageEmerald - Tập 25 Số 7 - Trang 1236-1236 - 2012
VidaBotes
PurposeThe aim is to portray the role that accounts play in society through representation in colour.Design/methodology/approachThis is a fictional poem.Fin...... hiện toàn bộ
FTSE4Good: exploring its implications for corporate conductEmerald - - 2009
DavidCollison, GeorgeCobb, DavidPower, LornaStevenson
PurposeThe purpose of the paper is to critically evaluate membership of the FTSE4Good “socially responsible investment” indices (membership of which is based on ethical criteria), which were launched in the UK in July 2001 as a means of increased accountability and change.... hiện toàn bộ