Table of contents
Practitioners are from Mars; academics are from Venus?: An investigation of the research-practice gap in management accounting
Basil P. Tucker, Alan D. LoweThe aim of this paper is to identify and gain insights into the significance of barriers contributing to the purported “gap” between academic management accounting research and…
Accounting without accounting: Informational proxies and the construction of organisational discourses
Fábio Frezatti, David B. Carter, Marcelo F.G. BarrosoAn effective management accounting information system (MAIS), as well as the accounting discourse related to it, can support, facilitate, enable, and constrain diverse business…
Costing in the Newcastle Infirmary, 1840-1888
Warwick Funnell, Andrew Holden, David OldroydThis paper examines the nature and function of cost accounting at the Newcastle Infirmary, a large voluntary provincial hospital, established in 1751. In particular, the paper…
The uncertainties of risk management: A field study on risk management internal audit practices in a Finnish municipality
Eija Vinnari, Peter SkærbækThe purpose of this paper is to analyse the implementation of risk management as a tool for internal audit activities, focusing on unexpected effects or uncertainties generated…
Developing a reporting and evaluation framework for biodiversity
Grant Samkin, Annika Schneider, Dannielle TappinThe purpose of this paper is to illustrate the development of a biodiversity reporting and evaluation framework. The application of the framework to an exemplar organisation…
Rethinking bank business models: the role of intangibles
Lei Chen, Jo Danbolt, John HollandThe purpose of this paper is to provide a new way of rethinking banking models by using qualitative research on intangibles. This is required because the banking sector has been…
ISSN:
0951-3574Online date, start – end:
1988Copyright Holder:
Emerald Publishing LimitedOpen Access:
hybridEditors:
- Prof James Guthrie
- Prof Lee Parker