Table of contents
The development of budgets and their use for purposes of control in Japanese aviation, 1928‐1945: The role of the state
Masayoshi Noguchi, Trevor BoynsThis paper aims to examine the role of the Japanese state in the development of budgets within “special companies” in the transportation sector between 1928 and 1945.
Money talks: the language of the Rochester School
Nihel ChabrakSince the late 1970s, research in accounting has been colonized by positive accounting theory (PAT) despite strong claims that it is fundamentally flawed in terms of epistemology…
Corporate disclosure of environmental capital expenditures: A test of alternative theories
Charles H. Cho, Martin Freedman, Dennis M. PattenThe purpose of this paper is to examine three potential explanations for the corporate choice to disclose environmental capital spending amounts.
“Fleshing out” an engagement with a social accounting technology
Michael FraserThe purpose of this paper is to provide an empirical account of a social accounting technology applied within a New Zealand Local Body Authority and reflect on “assemblages” that…
New roles for auditors and reporting accountants in UK banking supervision under the Banking Act 1987
David Collins, Ian Dewing, Peter RussellThe paper aims to offer an exploration of the Banking Act 1987 which was passed following the failure of Johnson Matthey Bankers (JMB) in 1984. This Act extended the role of…
The ethics application
Lyn DaffThis poem aims to reflect on the process of preparing a successful ethics application and likens it to facing a giant.
Talking to a taxman about talking with the taxman about poetry
Gregory HorneThe purpose of this paper is a reflection on the nature and purposes of taxation.
A eulogy for a “bright future”
Barbara L'HuillierThis poem aims to present a reflection on the bigger picture of how powerless people are in reality to safeguard their own futures.
ISSN:
0951-3574Online date, start – end:
1988Copyright Holder:
Emerald Publishing LimitedOpen Access:
hybridEditors:
- Prof James Guthrie
- Prof Lee Parker