Table of contents
Managing the Boundary: How Accounting Is Implicated in Maintaining the Organization
Sue LlewellynAccounting research has traditionally been concerned with how accountingenables the organization of production. In contrast, raises the issue ofhow accounting is implicated in the…
Political Aspects of Financial Accounting Standard Setting in the USA
Timothy J. Fogarty, Mohamed E.A. Hussein, J. Edward KetzDiscussion about the actual nature of political action is unusual in theliterature about the Financial Accounting Standards Board (FASB).Examines the treatment of politics in the…
The Influence of External Pressure Groups on Corporate Social Disclosure: Some Empirical Evidence
Carol Ann TiltMany social accounting researchers refer to environmental pressuregroups as being a major influence on companies′ decisions to disclosesocial information. Such a claim is…
A Simulated Lending Decision with External Management Audit Reports
John Innes, Robert A. LyonAn external management audit is an independent examination of anorganization resulting in a statement to external users on theperformance of the management function. A simulated…
Social Disclosure and the Individual Investor
Marc J. Epstein, Martin FreedmanThe demand for social information by individual investors is supportedby the survey reported in this study. Based on the results of the 1991survey on the usefulness of annual…
ISSN:
0951-3574Online date, start – end:
1988Copyright Holder:
Emerald Publishing LimitedOpen Access:
hybridEditors:
- Prof James Guthrie
- Prof Lee Parker