Table of contents
Creating shared service centres for public sector accounting
Ringa Raudla, Kaide TammelThe purpose of this paper is twofold. First, it aims to contribute to the theoretical discussion on shared service centres (SSCs) for public sector accounting by putting forth a…
Lost in translation: Institutionalised logic and the problematisation of accounting for injury
Sharron O'Neill, Geoff McDonald, Craig Michael DeeganThe purpose of this paper is to seek to extend the work of Robson (1991, 1992) by exploring the accounting implications of the way in which subsets of non-financial accounting…
A project for Romania? The role of the civil society’s counter-accounts in facilitating democratic change in society
Oana Mihaela ApostolThe purpose of this paper is to look more closely, in the context of a given case study, at the role of civil society’s counter-accounts in facilitating democratic change in…
Human depreciation accounting and the emergence of industrial pensions: Linking human assets to the firm
Darlene HimickThe purpose of this paper is to investigate how the accounting notion of “human depreciation” helped the defined benefit pension plan emerge as the dominant means of dealing with…
Pragmatism and new directions in social and environmental accountability research
Max Baker, Stefan SchalteggerThe purpose of this paper is threefold. To clarify what is meant by “pragmatism” as a philosophy for social and environmental accountability (SEA) research, to survey its use…
ISSN:
0951-3574Online date, start – end:
1988Copyright Holder:
Emerald Publishing LimitedOpen Access:
hybridEditors:
- Prof James Guthrie
- Prof Lee Parker