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Literature and Insights Editorial

Literature and Insights Editorial AAAJ Literature and Insights 35,8 Editorial Can you see me now? Management accounting, as we all know is not entirely about numbers. It is quite often about deciding what kinds of numbers we might want to have before us, and that is extremely important. There are different ways of considering how the numbers that matter are selected. An allied question is whether they can be. I often think of management accountants and auditors as combining quality assurance and detective work. Yes, some of it is rote, but what else can we expect if we have determined necessary and appropriate standards that should be consistently applied. The associated and routine ways of accounting and auditing serve a valuable purpose; however, they are never enough. They cannot be. We only need to register the fact that formal standards change as circumstances require to see that it is an organic process, albeit a slow one. There are obvious examples of where the broader community and not merely shareholders become better positioned to apply leverage that benefits others by using newly available and then ongoing information about such things as pollution, environmental degradation, healthcare, Indigenous living standards, CEO rewards, and much more to http://www.deepdyve.com/assets/images/DeepDyve-Logo-lg.png Accounting, Auditing & Accountability Journal Emerald Publishing

Literature and Insights Editorial

Accounting, Auditing & Accountability Journal , Volume 35 (8): 2 – Oct 25, 2022

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Publisher
Emerald Publishing
Copyright
© Emerald Publishing Limited
ISSN
0951-3574
DOI
10.1108/aaaj-10-2022-171
Publisher site
See Article on Publisher Site

Abstract

AAAJ Literature and Insights 35,8 Editorial Can you see me now? Management accounting, as we all know is not entirely about numbers. It is quite often about deciding what kinds of numbers we might want to have before us, and that is extremely important. There are different ways of considering how the numbers that matter are selected. An allied question is whether they can be. I often think of management accountants and auditors as combining quality assurance and detective work. Yes, some of it is rote, but what else can we expect if we have determined necessary and appropriate standards that should be consistently applied. The associated and routine ways of accounting and auditing serve a valuable purpose; however, they are never enough. They cannot be. We only need to register the fact that formal standards change as circumstances require to see that it is an organic process, albeit a slow one. There are obvious examples of where the broader community and not merely shareholders become better positioned to apply leverage that benefits others by using newly available and then ongoing information about such things as pollution, environmental degradation, healthcare, Indigenous living standards, CEO rewards, and much more to

Journal

Accounting, Auditing & Accountability JournalEmerald Publishing

Published: Oct 25, 2022

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