Table of contents
The narrative and its place in the new accounting history: the rise of the counternarrative
Warwick FunnellTraditional history has sought to provide narrative accounts of the past which can be accepted as factual, devoid of fictions and therefore true. This image has come under strong…
Environmental performance, legislation and annual report disclosure: the case of acid rain and Falconbridge
Nola BuhrThis paper examines the relationship between environmental performance, legislation and annual report disclosure using the case of Falconbridge and sulphur dioxide emissions over…
The questionable economics of governmental accounting
Patricia Stanton, John StantonGeneral purpose financial reporting by Australian government entities is claimed to be in the public interest, providing users with information to monitor use of government…
Speculations on barriers to the transference of Japanese management accounting
Michael John Jones, Max Munday, Tony BrinnThe Japanisation of British industry has been much debated. This paper speculates on the role of the UK management accountant as a barrier to the adoption of Japanese management…
Misclassification in bankruptcy prediction in Finland: human information processing approach
Erkki K. Laitinen, Teija LaitinenIn this study the factors behind the decision‐makers’ erroneous judgements regarding failure prediction (classification of firms as bankrupt and non‐bankrupt) are analysed. The…
ISSN:
0951-3574Online date, start – end:
1988Copyright Holder:
Emerald Publishing LimitedOpen Access:
hybridEditors:
- Prof James Guthrie
- Prof Lee Parker