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Financial accounting regulations and organizational change: a Habermasian per…
Purpose – This paper seeks to understand the role of financial accounting regulations in a less developed country in transition, Egypt. It explores the social, political as well as economic contexts that underlie the processes of setting the Egyptian Financial Accounting Regulations (EFAR) in a harmony with International Accounting Standards (IASs). Design/methodology/approach – The pap…
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- ISBN/ISSN
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- Deskripsi Fisik
- Journal of Accounting & Organizational Change Vol. 4 No. 3, 2008 pp. 289-317
- Judul Seri
- Journal of Accounting & Organizational Change
- No. Panggil
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Management accounting and organisational change: an institutional perspective
Abstract: Purpose – The paper aims at understanding the potential role of management accounting during a public hospital organisational change within a developing country in transition, Egypt. esign/methodology/approach – The paper is based on in-depth interviews, an analysis of documents, and direct observations. It uses a framework informed by institutional theory together with Giddens’…
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- Deskripsi Fisik
- Hassan/Journal of Accounting & Organizational Change 1,2 (2005), 125-140
- Judul Seri
- Hassan/Journal of Accounting & Organizational Change
- No. Panggil
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UAE corporations-specific characteristics and level of risk disclosure
The purpose of this paper is to explore the relationship between the UAE corporations-specific characteristics, mainly – size, level of risk, industry type and reserves – and level of corporate risk disclosure (CRD). Design/methodology/approach – Since the UAE is an emerging capital market, the paper relies on the positive accounting and the institutional theories to generate testable…
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- Deskripsi Fisik
- Managerial Auditing Journal Vol. 24 No. 7, 2009
- Judul Seri
- Managerial Auditing Journal
- No. Panggil
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The development of accounting regulations in Egypt
This paper seeks to understand the processes of setting accounting standards in a developing country in transition, namely Egypt. It explores the social, political as well as economic forces that underlie the development of financial accounting regulations implemented throughout two longitudinal periods; starting with the beginning of socialism and extending to liberalism. Design/methodolog…
- Edisi
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- ISBN/ISSN
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- Deskripsi Fisik
- Managerial Auditing Journal Vol. 23 No. 5, 2008
- Judul Seri
- Managerial Auditing Journal
- No. Panggil
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Karya Umum 
Filsafat 
Agama 
Ilmu-ilmu Sosial 
Bahasa 
Ilmu-ilmu Murni 
Ilmu-ilmu Terapan 
Kesenian, Hiburan, dan Olahraga 
Kesusastraan 
Geografi dan Sejarah