Ditapis dengan
Problematising accounting for biodiversity
Purpose – This paper seeks to problematise “accounting for biodiversity” and to provide a framework for analysing and understanding the role of accounting in preserving and enhancing biodiversity on Planet Earth. The paper aims to raise awareness of the urgent need to address biodiversity loss and extinction and the need for corporations to discharge accountability for their part in th…
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- Deskripsi Fisik
- Accounting, Auditing & Accountability Journal Vol. 26 No. 5, 2013 pp. 668-687
- Judul Seri
- Accounting, Auditing & Accountability Journal
- No. Panggil
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Speculations on barriers to the transference of Japanese management accounting
The term “Japanisation” was first used to describe a host of changes introduced into some sectors of Western industry during the mid-1980s. According to Turnbull (1986), British executives returned from Japan with new ideas about manufacturing, including just-in-time (JIT) production, zero defects, total quality management and kaizen (continuous improvement systems). The importation of “…
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- Accounting, Auditing & Accountability Journal, Vol. 11 No. 2, 1998, pp. 204-215
- Judul Seri
- Accounting, Auditing & Accountability Journal
- No. Panggil
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Methodological themes Critical appraisal of the cloze procedure’s use in th…
The accounting textual narrative plays a vital role in communicating a variety of types of financial information. Accounting narratives, for example, play an important role in communicating financial information to shareholders through the corporate annual report. Accounting textbooks are a prime pedagogic vehicle for transmitting information to students. In addition, a constant stream of acco…
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- Accounting, Auditing & Accountability Journal, Vol. 10 No. 1, 1997, pp. 105-128
- Judul Seri
- Accounting, Auditing & Accountability Journal
- No. Panggil
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The composition of editorial boards in accounting: a UK perspective
Purpose – The purpose of this research is to examine the composition of the editorial boards of 60 academic accounting journals with a particular focus on the university affiliations of editorial board members. The role of ad hoc reviewers is then analysed. Design/methodology/approach – A detailed content analysis of the members of the 60 editorial boards was conducted. The authors concen…
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- Accounting, Auditing & Accountability Journal Vol. 21 No. 1, 2008 pp. 5-35
- Judul Seri
- Accounting, Auditing & Accountability Journal
- No. Panggil
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Differential patterns of textual characteristics and company performance in t…
Purpose – The purpose of this paper is to assess the effect of financial performance on the textual characteristics of the chairman’s statement. In particular, given the increased motives for poorly performing management to engage in impression management, the paper focuses on whether companies’ reporting strategies depend on underlying financial performance. Design/methodology/approa…
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- Accounting, Auditing & Accountability Journal Vol. 19 No. 4, 2006 pp. 493-511
- Judul Seri
- Accounting, Auditing & Accountability Journal
- No. Panggil
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The effect of thematic structure on the variability of annual report readability
The readability of annual reports has been the focus of extensive prior research. However, the extent of readability variability has only recently received specific attention. In response to a perceived need for further research into this area, an analysis of 60 UK chairman's statements was conducted in order to test for possible determinants of readability variability. Results show the int…
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- Accounting, Auditing & Accountability Journal, Vol. 14 No. 3, 2001, pp. 311-326
- Judul Seri
- Accounting, Auditing & Accountability Journal,
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