Table of contents
Accountingization, colonization and hybridization in historical perspective: the relationship between hospital accounting and clinical medicine in late 20th century Britain
Florian GebreiterThis paper examines the historical background of accountingization, colonization and hybridization in the health services by exploring the relationship between hospital accounting…
The unfolding rationales surrounding management accounting innovations: a balanced scorecard case
Claudio de Araujo Wanderley, John Cullen, Mathew TsamenyiThe Balanced Scorecard (BSC) possesses an inherent duality, as it has been described as a carrier of institutions (i.e. the BSC is a “management ideology” or “mode of thinking”…
Call to service: The Register of Australian Accountants for National Service 1940–1944
Phillip E. Cobbin, Warwick FunnellThe paper explores the creation in Australia of the Register of Accountants for National Service. Established at the outset of the Second World War, the Register operated for four…
“Fumifugium: Or the inconvenience of the Aer and Smoake of London Dissipated”: emancipatory social accounting in 17th century London
Jill Atkins, Karen McBrideThis paper extends the nature and relevance of exploring the historical roots of social and environmental accounting by investigating an account that recorded and made visible…
Combining accountability forms: transparency and “intelligent” accountability in a public service organization
Brianna O'Regan, Robyn King, David SmithThe paper's purpose is to consider the challenges, a public sector organization faces combining both transparency and “intelligent” forms of accountability (cf. Roberts, 2009).
Understanding reporting boundaries in annual reports: a conceptual framework
Lyndie BayneThe purpose of this paper is to enhance conceptual understanding of reporting boundaries in corporate annual reports by developing a conceptual framework of the rules and…
ISSN:
0951-3574Online date, start – end:
1988Copyright Holder:
Emerald Publishing LimitedOpen Access:
hybridEditors:
- Prof James Guthrie
- Prof Lee Parker