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Purpose – The purpose of this paper is to introduce counterfactual analysis and reasoning to the study of accounting history. The counterfactual focus is the institutionalisation of public accountancy in the UK. Design/methodology/approach – The study adopts a counterfactual research design...
Purpose – To provide an analysis of the relationship of corporate and individual life in middle management Design/methodology/approach – Fictional poem. Findings – Organisational and personal success often comes at the cost of personal sacrifice and disillusion. Originality/value –...
Purpose – The objective of this essay is to examine the extent to which social, environmental and sustainability accounting and reporting (SEA) can or should contribute to shareholder value and, correspondingly, to consider the challenge that SEA can offer to the conventional views of...
Purpose – This paper develops a problematisation of research about intellectual capital (IC) with a view to extending the types of questions that can be posed and explanations that can be given about the roles and effects of IC. The aim is to contribute to the debate on how it is possible and...
Purpose – This paper discusses how to choose a measure or set of measures for the purposes of evaluating and rewarding general managers' performances. Design/methodology/approach – The paper describes a set of criteria that is useful for evaluating any measure or set of measures. Then it...
Purpose – The aim of the research is to investigate, using a field survey, the concept of underreporting of time (URT), from both an individual and organisational perspective as a defence mechanism for coping with time budget pressure. Design/methodology/approach – Big Four audit partners and...
Purpose – The aim of this paper is to debate various critical issues in the implementation and use of the balanced scorecard (BSC) as a management control tool. Because there is no self‐evident solution to these critical issues, they are termed dilemmas. Design/methodology/approach – The...
Purpose – The purpose of this paper is to introduce alternative perspectives on “new” business reporting models as they appear in the “thought pieces” in this special themed section of AAAJ . Design/methodology/approach – The paper employs a literature based analysis and critique. The...
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