Accounting, Auditing & Accountability Journal: Volume 1 Issue 2

Perspectives on Accounting Systems and Human Behaviour

Kenneth R. Ferris, Mark E. Haskins

The extant literature with regard to the impact of accounting systems on human behaviour is described. How accounting systems, the components of such systems and the information…

Accounting in its Social Context: An Analysis of the Accounting Systems of the Church of England

Richard C. Laughlin

Accounting systems find their meaning and nature in the historical and social context of the organisations of which they are part. These social and technical aspects are amplified…

An Analysis of the Association between Pollution Disclosure and Economic Performance

Martin Freedman, Bikki Jaggi

The association between the extent of pollution disclosures and economic performance of firms belonging to four highly polluting industries — chemicals, steel, oil and paper and…

Interpretive Sociology and Management Accounting Research — A Critical Review

Wai Fong Chua

Management accounting researchers have borrowed eclectically from interpretive sociology. Such borrowing has been associated with ethnographic studies of accounting in action in…