Table of contents
People as prophets: liberation theology as a radical perspective on accounting
Lee MoermanThe 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…
Managed investments, managed disclosures: financial services reform in practice
Matthew HaighRecently enacted Australian law governing financial services requires investment managers to report to what extent social considerations are employed in portfolio construction…
The power of the lens: A comparative analysis of two views of the Fiji Development Bank
Helen Irvine, Hemant DeoThe way theory is used and developed in qualitative research has been a controversial issue, since theory provides a filter through which qualitative data are interpreted, and the…
Do financial markets care about social and environmental disclosure?: Further evidence and exploration from the UK
Alan Murray, Donald Sinclair, David Power, Rob GrayThe purpose of the paper is to explore whether there is any relationship(s) between social and environmental disclosure and the financial market performance of the UK's largest…
Public sector accountability and commercial‐in‐confidence outsourcing contracts
Allan D. BartonThe purpose of this paper is to examine the concept, need and requirements for accountability in the public sector, and how the use of outsourcing activities on a…
The actual implementation of accruals accounting: Caveats from a case within the UK public sector
Ciaran Connolly, Noel HyndmanTo ascertain the principal benefits and drawbacks that have been experienced in implementing accruals‐based resource accounting in the UK public sector.
ISSN:
0951-3574Online date, start – end:
1988Copyright Holder:
Emerald Publishing LimitedOpen Access:
hybridEditors:
- Prof James Guthrie
- Prof Lee Parker