Accounting, Auditing & Accountability Journal: Volume 5 Issue 4

The Rhetoric of Science and the Rhetoric of Revolt in the “Story” of Positive Accounting Theory

Tom Mouck

Examines Watts and Zimmerman′s Positive Accounting Theoryas a literary narrative, as the “PAT story”, in an effort toexplain its success in light of the fact that it falls well…

Readability and Understandability: Different Measures of the Textual Complexity of Accounting Narrative

Malcolm Smith, Richard Taffler

Adopts an empirical approach to demonstrate that a markeddifference exists between the terms “readability” and“understandability”, suggesting that “readingease”, as measured by…

The Use of Accounting Data in Operational Decision Making in Algeria

C.S. Jones, S. Sefiane

Seeks to improve understanding of the use of accounting in thecontrol of manufacturing enterprises in Algeria. Examines by interviewin four state‐owned enterprises the use of…

Field Research in Management Accounting and Control: A Review and Evaluation

Lourdes D. Ferreira, Kenneth A. Merchant

Surveys the field research literature in management accounting andcontrol (MAC) published in the period 1984‐1992. Proposes a definitionof field research and compares the 82…

The Investment Performance of UK “Ethical” Unit Trusts

Robert G. Luther, John Matatko, Desmond C. Corner

Examines the impact on investment returns of stated non‐financialcriteria by utilizing information on UK “ethical” unittrusts. Over a limited period of observation there was weak…