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 academics
Emerald - - 1999
Explores four themes at the 1998 APIRA conference – critical perspectives of
accounting, organizational and institutional perspectives, public sector
accounting in Japan and international accounting issues.
Pastoral accounting in pre‐Federation Victoria
Emerald - Tập 8 Số 5 - Trang 3-33 - 1995
Investigates 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
informatio...
People as prophets: liberation theology as a radical perspective on accounting
Emerald - Tập 19 Số 2 - Trang 169-185 - 2006
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 notion of
sacred and secular is explored as a dualism that limits theological insights at
the socio‐political level. By rejecting dualism, liberation theology presents an
alte...
Profit sharing and organizational change
Emerald - Tập 8 Số 4 - Trang 23-47 - 1995
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
particu...
Economics and accounting
Emerald - Tập 12 Số 1 - Trang 19-38 - 1999
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.
An Analysis of Municipal Budget Variances
Emerald - Tập 4 Số 1 - 1991
The 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
explain th...
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