Results 1 to 10 of about 421,614 (106)

Misalignment of interest: An actor-network analysis of a government budgeting practice

Asian Journal of Accounting Perspectives, 2021
Research aim: This paper aims at finding an explanation as to why a government budget operates as a ritual, as has been observed in the Sri Lankan Government budgeting practice and many Less Developed Country (LDC) accounting studies. Design/ Methodology/
Chandrasiri Abeysinghe
doaj   +5 more sources

Accrual Basis and Political Interest in Public Sector Accounting. The Case of a Municipal Council in Sri Lanka

International Journal of Academic Research in Accounting, Finance and Management Sciences, 2016
This paper contributes to the discussion of introducing accrual basis accounting to public sector. Less Developed Country (LDC) studies show a failure despite the attempt for a long. Accrual accounting is beneficial compared to cash basis as far as creation of accounting information is concerned.
Chandrasiri ABEYSINGHE, Dinushika SAMANTHI   +1 more
openaire   +1 more source

Has management accounting research been critical? [PDF]

, 2015
This paper examines the contributions Management Accounting Research (MAR) has (and has not) made to social and critical analyses of management accounting in the twenty-five years since its launch.
Abdel-Kader, Abernethy, Aidemark, Alam, Albrecht, Amat, Andon, Andrews, Archer, Argyris, Argyris, Arjaliès, Armstrong, Arnaboldi, Arwidi, Ashby, Awasthi, Ax, Baird, Baldvinsdottir, Barretta, Batac, Baxter, Bebbington, Berry, Berry, Bhimani, Bhimani, Binh Bui, Birkett, Bjørnenak, Bjørnenak, Bjørnenak, Bourguignon, Bourmistrov, Bouten, Brech, Brewer, Brignall, Brignall, Broadbent, Bromwich, Brown, Bruggeman, Bruns, Brunsson, Burawoy, Burchell, Burkert, Burns, Burns, Bursal, Busco, Busco, Caplan, Carlsson-Wall, Carr, Carr, Chanegrih, Chow, Christensen, Christiansen, Chua, Chua, Churchman, Clegg, Coates, Cobb, Collier, Collier, Conrad, Contrafatto, Cooper, Cowton, Cäker, Dalton, Dambrin, Daniel, de Haas, De Loo, Ellwood, Euske, Ezzamel, Figge, Foucault, Franco-Santos, Garfinkel, Giddens, Gietzmann, Glaser, Gond, Gordon, Goretzki, Gouldner, Grafton, Granlund, Granlund, Granlund, Herzberg, Hofstede, Holzer, Hoozée, Hopper, Hopper, Hopper, Hopper, Hopper, Hopwood, Hopwood, Hoque, Horngren, Huber, Hyndman, Innes, Innes, Jack, Jacobs, Jacobs, Jansen, Jaruga, Jensen, Johansson, Johansson, Johansson, Jordan, Kaplan, Kellett, Kloock, Kominis, Kurunmaki, Kurunmäki, Kurunmäki, Lapsley, Lapsley, Lapsley, Lau, Lawler, Lehtonen, Leitner, Li, Libby, Likert, Lin, Llewellyn, Lowe, Lowe, Lowe, Lowe, Lucas, Lukka, Lukka, Luther, Macintosh, Major, Malmi, Malmi, Marginson, Marginson, Marques, Marriott, Mayston, McLean, McNamara, Merchant, Milne, Mitchell, Mitroff, Modell, Modell, Modell, Modell, Modell, Modell, Moore, Morales, Mouritsen, Mouritsen, Mouritsen, Mouritsen, Moynihan, Nama, Napier, Newberry, Nor-Aziah, Northcott, Nørreklit, Otley, Otley, Parker, Parker, Peel, Pettersen, Polesie, Pondeville, Quattrone, Ratnatunga, Rodrigue, Roslender, Roy, Sartorius, Scapens, Scapens, Scarbrough, Schildbach, Schoenfeld, Seal, Seal, Seal, Seal, Selznick, Shaoul, Sharma, Sheridan, Shields, Silverman, Simon, Soin, Songini, Southworth, Speckbacher, Speklé, Spicer, Stark, Staubus, Stedry, Sulaiman, Suomala, Tekathen, ter Bogt, ter Bogt, Tessier, Thrane, Tomkins, Tomkins, Trevor Hopper, Tyson, Vaivio, van der Meer-Kooistra, Verbeeten, Vickery, Virtanen, Wagner, Wahlström, Waterhouse, Weber, Wheldon, Wiersma, Woodward, Yoshikawa   +248 more
core   +1 more source

International Public Sector Accounting Standards and economic growth: An international study of IPSAS adoption and experience [PDF]

Contabilitate şi Informatică de Gestiune
Research Question: What impact has the implementation of International Public Sector Accounting Standards (IPSAS) had on gross domestic product (GDP) growth in countries that have fully adopted these standards?
Fatma Ben Slama
doaj   +1 more source

The future of economic reporting: ecosystem services and biodiversity in government and corporate accounting [PDF]

One Ecosystem
An intact, species-rich natural environment forms the basis for human life. It provides clean water, nourishment and sufficient space for a wide variety of activities and experiences.
Karsten Grunewald, Roland Zieschank, Johannes Förster, Bernd Hansjürgens, Tobias Wildner   +4 more
doaj   +3 more sources

Getting management accounting off the ground: post-colonial neoliberalism in healthcare budgets [PDF]

, 2015
Taking Sven Modell’s (2014, pp. 83–103) “societal relevance of management accounting” agenda forward, and based on a cost accounting initiative in a Sri Lankan hospital, this paper examines how management accounting is implicated in societal relevance ...
Wickramasinghe, Danture
core   +1 more source

O planejamento econômico no Brasil: considerações críticas

Revista de Administração Pública, 2012
In the past thirty years, a series of plans have been developed by successive Brazilian governments in a continuing effort to maximize the nation's resources for economic and social growth.
Nelson Mello e Souza
doaj   +1 more source

Time-series cross-sectional environmental performance and disclosure relationship:specific evidence from a less-developed country [PDF]

, 2014
This paper relies on ‘vulnerability and exploitability’ framework to submit new insights into legitimacy theory and voluntary disclosure theory using specific empirical evidence from the Nigerian oil and gas industry. The study connects the voluntary and
Hassan, Aminu, Kouhy, Reza
core   +4 more sources

PRESENTATION OF SPORTING PLAYER’S RIGHTS IN HUNGARIAN AND INTERNATIONAL ACCOUNTING [PDF]

Annals of the University of Oradea: Economic Science, 2015
Incipiently, sport had been a civil activity then sports organizations, clubs, leagues and societies appeared in growing numbers throughout Europe in the 19th century. It had launched only for purposes of pastime and entertainment but it moved to social,
Szoke Reka, Dekan Tamas
doaj  

The Transnational Corporation and New Corporate Citizenship Theory: A Critical Analysis [PDF]

, 2007
A recent conceptualisation of corporate citizenship by Matten and Crane (2005) shifts focus onto the corporation’s role in providing individuals with the rights they are entitled to as citizens.
Haigh, Matthew, Jones, Marc T.
core   +1 more source