Why discuss accounting in Socio-Economic Review?’ ‘Because accounting constructs socio-economic reality.’ ‘How?!’ ‘Theoretically speaking, there should be many ways of doing “account-ing” — an act of explaining business realities to multiple stakeholders of socio-economies. Practically speaking, however, the current trend is to use “Fair Value Accounting” which is considered to be useful particularly for investors, and this is now being globally standardized.’ ‘What are the impacts of such new accounting on wider stakeholders and on the socio-economy at large?’ ‘Many aspects of our life may have been undemocratically administrated without being noticed, because the Fair Value Accounting is presumed to be fair, while it is not.’ In ...
This chapter appraises the influence of Burchell et al. (1985) on interdisciplinary studies of accou...
We have demonstrated throughout this book that accounting is not a neutral, benign technology report...
This paper has its origins in a re-examination of the literature of socio-economic accounting which ...
In the contemporary economic conditions accounting is characterised with dynamic developing practice...
We elaborate an immanent critique of the International Accounting Standards Board (IASB), critically...
We elaborate an immanent critique of the International Accounting Standards Board (IASB), critically...
This is a case study of the dissemination of internationally standardized accounting to a nation whe...
Purpose: The study aims to investigate the relationship between the impact of the development of acc...
Purpose – The enormous success of International Financial Reporting Standards (IFRS) in becoming glo...
International audienceIn line with his concerns to conceptualize the accounting principles and pract...
This book, dedicated to Prof. Jacques Richard, is about the economic, political, social and even env...
Accounting standards provide tools making it possible to evaluate the financial position of firms. H...
This paper examines the contemplated worldwide adoption of IFRS. This paper explores whether a one s...
The way the economic reality is observed is essential in order to determine decision-making of econo...
On 1 January 2005, all stock exchange listed companies in the European Union (EU) began using Intern...
This chapter appraises the influence of Burchell et al. (1985) on interdisciplinary studies of accou...
We have demonstrated throughout this book that accounting is not a neutral, benign technology report...
This paper has its origins in a re-examination of the literature of socio-economic accounting which ...
In the contemporary economic conditions accounting is characterised with dynamic developing practice...
We elaborate an immanent critique of the International Accounting Standards Board (IASB), critically...
We elaborate an immanent critique of the International Accounting Standards Board (IASB), critically...
This is a case study of the dissemination of internationally standardized accounting to a nation whe...
Purpose: The study aims to investigate the relationship between the impact of the development of acc...
Purpose – The enormous success of International Financial Reporting Standards (IFRS) in becoming glo...
International audienceIn line with his concerns to conceptualize the accounting principles and pract...
This book, dedicated to Prof. Jacques Richard, is about the economic, political, social and even env...
Accounting standards provide tools making it possible to evaluate the financial position of firms. H...
This paper examines the contemplated worldwide adoption of IFRS. This paper explores whether a one s...
The way the economic reality is observed is essential in order to determine decision-making of econo...
On 1 January 2005, all stock exchange listed companies in the European Union (EU) began using Intern...
This chapter appraises the influence of Burchell et al. (1985) on interdisciplinary studies of accou...
We have demonstrated throughout this book that accounting is not a neutral, benign technology report...
This paper has its origins in a re-examination of the literature of socio-economic accounting which ...