Table of contents
Experiencing institutionalization: the development of new budgets in the UK devolved bodies
Mahmoud Ezzamel, Noel Hyndman, Åge Johnsen, Irvine Lapsley, June PallotThis paper aims to examine an early stage of the institutionalization of accounting practices in devolved UK governments, concentrating on: the construction by devolved bodies of…
Household accounting in Australia: Prescription and practice from the 1820s to the 1960s
Garry D. Carnegie, Stephen P. WalkerBeyond the public world of work, the home provides an arena for examining accounting and gender in everyday life. This study aims to examine household accounting in Australia from…
Rhetoric in standard setting: the case of the going‐concern audit
Walter Masocha, Pauline WeetmanThis paper seeks to explore in depth the ways in which the rhetoric of the standard setter responds to comments received during development of a standard.
Framing and overflowing of public sector accountability innovations: A comparative study of reporting practices
Mark Christensen, Peter SkærbækThis paper aims to explain why public sector performance reporting that emphasises external accountability may turn out differently from the official stated aims.
Photographs and accountability: cracking the codes of an NGO
Jane DavisonThe purpose of this paper is to formulate an analytical model for interpreting photographs in accountability statements from Barthes' celebrated theoretical work on photography…
The road to profit
Sharron O'NeillThis paper aims to reflect on the boundaries of corporate responsibility in the outsourcing relationships between chain stores, transport companies and owner‐driver truck…
ISSN:
0951-3574Online date, start – end:
1988Copyright Holder:
Emerald Publishing LimitedOpen Access:
hybridEditors:
- Prof James Guthrie
- Prof Lee Parker