Accounting is a social practice: it should be evaluated in terms of its contribution to a notion of social well-being. In order to do this, this book elaborates a critique of contemporary accounting. The authors encourage those with a close interest in accounting to make the search for a more emancipatory and enabling accounting a core area of their interest. The book will stimulate debate and activity in the arenas of education, research, practice and policy-making.
Accounting is a social practice: it should be evaluated in terms of its contribution to a notion of social well-being. In order to do this, this book ...
This book explores the role of accountants in business and society. The final work of Louis Goldberg, Professor Emeritus at the University of Melbourne, it aims to raise awareness of the existence and importance of fundamental issues that are often ignored or by-passed in contemporary discussion of accounting. The sixteen chapters assess exactly what accountants do in carrying out their work. This work will make essential reading for scholars or historians of accounting, and will also interest philosophers and practicing accountants.
This book explores the role of accountants in business and society. The final work of Louis Goldberg, Professor Emeritus at the University of Melbourn...
In the business world, recent years have seen a growing acknowledgement of the value of intangible assets rather than physical assets. This has precipitated a crisis in the accounting industry: the accounting representations relied upon for years can no longer be taken for granted.
Here, Norman Macintosh argues that we now need to understand accounting in a different manner. Offering several different ways of looking at accounting and accountants, he draws upon the work of eminent thinkers such as Barthes, Baudrillard, Derrida, Foucault, Lyotard and Bahktin. In doing this, he...
In the business world, recent years have seen a growing acknowledgement of the value of intangible assets rather than physical assets. This has pre...
This book examines and explains the intellectual capital reporting practices, with a human capital focus, of firms located in the developing nation of Sri Lanka. The study ascertains the following: first, to what extent the industry groups, based on the number of shareholders, differ in their ICR practices; and second, to what extent firms in Sri Lanka differ from counterparts in other nations in their intellectual capital reporting practices.
An important aspect of this book is looking at the practices from a critical perspective to providing a more balanced view of 'good' and...
This book examines and explains the intellectual capital reporting practices, with a human capital focus, of firms located in the developing nation...
This book looks at the effectiveness of the 1999 restructuring of the UK through the establishment of the Scottish Parliament and the Assemblies for Wales and Northern Ireland, considering the process of devolution and its consequences on the key mechanisms of accounting and democratic accountability. Many chapters examine whether devolution is enhancing democratic accountability, or creating a fragmantary state with conflict and tensions between the Westminster government and the devolved bodies. The focus is on the financial mechanisms for democratic accountability, both in the UK and in...
This book looks at the effectiveness of the 1999 restructuring of the UK through the establishment of the Scottish Parliament and the Assemblies for W...
This book provides an illuminating analysis of Internally Generated Goodwill from a strategic point of view. The author launches his strategic analysis from a foundational understanding of Internally Generated Goodwill as determined largely in relationship to intangible resources and competitive differentials. Arguing that intangible resources are at the origin of competitive differential--and accordingly at the origin of the achievement of economic profit--the author shows how Internally Generated Goodwill can be considered as the economic expression of competitive differentials and,...
This book provides an illuminating analysis of Internally Generated Goodwill from a strategic point of view. The author launches his strategic anal...
Accounting in Networks is the first book that in a comprehensive way covers the emerging issue of accounting and control in horizontal relations across legally independent organizations. During the last 20 years, organisations have shown an increased interest in collaborations that cross company boundaries. New organisational forms, such as alliances, partnerships, joint ventures, outsourcing and networks have received increased attention. This development has pushed management accounting researchers into examining the lateral effects of accounting. This book examines these...
Accounting in Networks is the first book that in a comprehensive way covers the emerging issue of accounting and control in horizontal rel...
This title brings together leading international scholars to examine the current state of accounting theory and its fundamental connection with the economics and finance of firms.
This title brings together leading international scholars to examine the current state of accounting theory and its fundamental connection with the ec...
The flow of capital, goods and services across borders, growth and diffusion of shareholding and increased merger activity among the world's largest stock exchanges have stimulated an interest in understanding developments in accounting and corporate governance in a newly qualitative way.
The flow of capital, goods and services across borders, growth and diffusion of shareholding and increased merger activity among the world's largest s...
