Table of contents
Regulation of Accountancy and Accountants: A Comparative Analysis of Accounting for Research and Development in Four Advanced Capitalist Countries
Hugh C. Willmott, Anthony G. Puxty, Keith Robson, David J. Cooper, E. Anthony LoweExplores the development of regulations for “Accounting forResearch and Development” in four countries: USA, UK, FederalRepublic of Germany and Sweden. Seeks to illuminate the…
Do We Need to Consider the Individual Auditor when Discussing Auditor Independence?
Tad MillerCasual observation indicates that partners in accounting firmsoccasionally select actions which expose their firms to great risk. Amodel illustrates conditions when a partner may…
Pluralizing Our Past: Foucault in Accounting History
Ross E. StewartDelineates differing attitudes towards knowledge of the past inaccounting and illustrates one of these by referring to accountinghistories informed by the work of Michel Foucault…
Changes in the Public Sector: A Review of Recent “Alternative” Accounting Research
Jane Broadbent, James GuthrieReviews some recent contributions to “alternative”accounting research in relation to the changes which have taken place inthe public sector, and which have altered the structure…
Management Control and Accounting Systems under a Competitive Strategy
Gary M. CunninghamExplores management control and accounting systems of threesuccessfully competing companies to gain deeper insight and fillknowledge gaps. Results show that management control and…
ISSN:
0951-3574Online date, start – end:
1988Copyright Holder:
Emerald Publishing LimitedOpen Access:
hybridEditors:
- Prof James Guthrie
- Prof Lee Parker