Emerald

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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
Economics and accounting
Emerald - Tập 12 Số 1 - Trang 19-38 - 1999
Y.Shiozawa
Compares 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.
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
Auditor changes and tendering
Emerald - Tập 11 Số 1 - Trang 72-98 - 1998
VivienBeattie, StellaFearnley
Competitive pressures in the audit market have led to aggressive fee renegotiation and tendering by companies. This paper reviews microeconomic tender theory and finds it to be of limited value in the audit context. Content analysis of semi‐structured interviews conducted with the finance directors of 12 UK listed companies which had recently tendered and/or changed auditor are used to inv...... hiện toàn bộ
Literature and insights
Emerald - Tập 21 Số 1 - 2008
SteveEvans
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