Accounting, Auditing & Accountability Journal: Volume 25 Issue 3

Subject:

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 Boyns

This 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.

1840

Money talks: the language of the Rochester School

Nihel Chabrak

Since 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…

2745

Corporate disclosure of environmental capital expenditures: A test of alternative theories

Charles H. Cho, Martin Freedman, Dennis M. Patten

The purpose of this paper is to examine three potential explanations for the corporate choice to disclose environmental capital spending amounts.

6857

“Fleshing out” an engagement with a social accounting technology

Michael Fraser

The 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…

2617

New roles for auditors and reporting accountants in UK banking supervision under the Banking Act 1987

David Collins, Ian Dewing, Peter Russell

The 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…

2489

The ethics application

Lyn Daff

This poem aims to reflect on the process of preparing a successful ethics application and likens it to facing a giant.

1962

Talking to a taxman about talking with the taxman about poetry

Gregory Horne

The purpose of this paper is a reflection on the nature and purposes of taxation.

494

A eulogy for a “bright future”

Barbara L'Huillier

This poem aims to present a reflection on the bigger picture of how powerless people are in reality to safeguard their own futures.

395
Cover of Accounting, Auditing & Accountability Journal

ISSN:

0951-3574

Online date, start – end:

1988

Copyright Holder:

Emerald Publishing Limited

Open Access:

hybrid

Editors:

  • Prof James Guthrie
  • Prof Lee Parker