Accounting, Auditing & Accountability Journal: Volume 3 Issue 3

Subject:

Table of contents

The Relationship between Organisation Structure and Management Control in Hospitals: An Elaboration and Test of Mintzberg’s Professional Bureaucracy Model

Margaret A. Abernethy, Johannes U. Stoelwinder

The conflict between professional and bureaucratic models ofbehaviour has long been recognised. Evidence provided in theprofessional/bureaucratic literature indicates that this…

5284

After Virtue? Accounting as a Moral and Discursive Practice

Jere R. Francis

Alasdair MacIntyre′s book After Virtue is used as the basisto reflect on possibilities for virtue in accounting and some problemsin its realisation. MacIntyre advances a…

5345

A Bi‐cultural Comparison of Accountants’ Perceptions of Unethical Business Practices

Allan Karnes, Julie Sterner, Robert Welker, Frederick Wu

This study investigates whether public accountants in the UnitedStates and Taiwan perceive the motivational factors (risks and benefits)surrounding unethical business practices…

The Independence of Religious and External Auditors: The Case of Islamic Banks

Rifaat Ahmed Abdel Karim

Islamic banks are subject to religious audit in addition to thenormal financial auditing process which is carried out in other businessorganisations. The former type of audit is…

2907
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