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Content
2015, Volume 28, Issue C
2015, Volume 27, Issue C
- 1-17 The International Integrated Reporting Council: A story of failure
by Flower, John
- 18-22 ‘But does sustainability need capitalism or an integrated report’ a commentary on ‘The International Integrated Reporting Council: A story of failure’ by Flower, J
by Thomson, Ian
- 23-28 The International Integrated Reporting Council: A call to action
by Adams, Carol A.
- 29-42 The discourse of Michel Foucault: A sociological encounter
by Armstrong, Peter
- 43-55 Damned if you do, damned if you don’t: Conflicting perspectives on the virtues of accounting for people
by Roslender, Robin & Marks, Abigail & Stevenson, Joanna
- 56-72 Artificial corporatism: A portal to power for accountants in Brazil
by Agrizzi, D. & Sian, S.
- 73-85 Let's talk about sex(ism): Cross-national perspectives on women partners’ narratives on equality and sexism at work in Germany and the UK
by Kokot, Patrizia
- 86-100 From four to zero? The social mechanisms of symbolic domination in the UK accounting field
by Stringfellow, Lindsay & McMeeking, Kevin & Maclean, Mairi
- 101-117 Public sector reforms and sovereign debt management: Capital market development as strategy?
by Newberry, Susan
- 118-128 Silencing the noise: Asbestos liabilities, accounting and strategic bankruptcy
by Moerman, Lee C. & van der Laan, Sandra L.
- 129-143 Annual reporting by an Australian government department: A critical longitudinal study of accounting and organisational change
by Davis, Nicholas & Bisman, Jayne E.
- 144-159 Management accounting versus medical profession discourse: Hegemony in a public health care debate – A case from Denmark
by Malmmose, Margit
- 160-176 Ancestors of governmentality: Accounting and pastoral power in the 15th century
by Bigoni, Michele & Funnell, Warwick
- 177-188 Honesty in managerial reporting: How competition affects the benefits and costs of lying
by Schreck, Philipp
- 189-208 Changing perceptions on PPP games: Demand risk in Irish roads
by Burke, Richard & Demirag, Istemi
- 209-218 American ideology, socialism and financial accounting theory: A counter view
by Oldroyd, David & Tyson, Thomas N. & Fleischman, Richard K.
2015, Volume 26, Issue C
- 2-22 Accounting for research quality: Research audits and the journal rankings debate
by Rowlinson, Michael & Harvey, Charles & Kelly, Aidan & Morris, Huw & Todeva, Emanuela
- 23-36 Inducing structural change in academic accounting research
by Wilkinson, Brett R. & Durden, Chris H.
- 37-46 In Defiance of Folly: Journal rankings, mindless measures and the ABS Guide
by Tourish, Dennis & Willmott, Hugh
- 47-66 What is going on? The sustainability of accounting academia
by Humphrey, Christopher & Gendron, Yves
- 67-75 (En)gendering sustainability
by Young, Joni J.
- 76-83 Research orientation without regrets
by Messner, Martin
- 84-98 Journal ranking effects on junior academics: Identity fragmentation and politicization
by Malsch, Bertrand & Tessier, Sophie
- 99-107 Business doctoral education as a liminal period of transition: Comparing theory and practice
by Raineri, Nicolas
- 108-116 Liminal transgressions, or where should the critical academy go from here? Reimagining the future of doctoral education to engender research sustainability
by Prasad, Ajnesh
- 117-129 What about the future of the academy? – Some remarks on the looming colonisation of doctoral education
by Pelger, Christoph & Grottke, Markus
- 130-140 “Model 2”—A personal journey in pursuit of creativity and impact
by Hermanson, Dana R.
- 141-156 Beneath the globalization paradox: Towards the sustainability of cultural diversity in accounting research
by Komori, Naoko
- 157-167 A selective critical review of financial accounting research
by Callen, Jeffrey L.
- 168-176 Accounting academia and the threat of the paying-off mentality
by Gendron, Yves
2014, Volume 25, Issue 8
- 671-682 The effect of a custodial sentence and professional disqualification on reintegration
by Dellaportas, Steven
- 683-708 Accounting practices as social technologies of colonialistic outreach from London, Washington, et Cetera
by Dixon, Keith & Gaffikin, Michael
- 709-723 Lobbying on accounting standard setting in the parliamentary environment of Germany
by Hoffmann, Sebastian & Zülch, Henning
- 724-742 Adapting financial rationality: Is a new paradigm emerging?
by Soufian, Mona & Forbes, William & Hudson, Robert
- 743-756 Framing shared services
by Kastberg, Gustaf
- 757-770 Douglasian cultural dialogues and the Financial Reporting Council complexity project
by Linsley, Philip M. & Shrives, Philip J.
- 771-782 How can we explain internal auditing? The inadequacy of agency theory and a labor process alternative
by Mihret, Dessalegn Getie
- 783-802 ‘Above the fray’: Interests, discourse and legitimacy in the audit field
by Whittle, Andrea & Carter, Chris & Mueller, Frank
- 803-818 In whose interest? An examination of public sector governance in Brunei Darussalam
by Yapa, P.W. Senarath
- 819-843 Institutional changes in university accounting education in post-revolutionary China: From political orientation to internationalization
by Zhang, Guohua & Boyce, Gordon & Ahmed, Kamran
- 844-845 Paradigm art
by Richardson, Alan J.
- 846-847 Lines from my cabin
by Parker, Lee D.
- 848-848 Structured Summary: How It's Done
by Haigh, Matthew
- 849-849 As a researcher
by Järvenpää, Marko
- 850-850 Due diligence
by Gyory, Meriana & Finch, Nigel
- 851-851 Transparency redux
by Holmgren Caicedo, Mikael
2014, Volume 25, Issue 7
- 539-557 An accounting revolution? The financialisation of standard setting
by Müller, Julian
- 558-575 Imperialism and the integration of accountancy in the Commonwealth Caribbean
by Bakre, Owolabi M.
- 579-603 The socializing effects of accounting in flood recovery
by Lai, Alessandro & Leoni, Giulia & Stacchezzini, Riccardo
- 604-619 Drought, resettlement and accounting
by Walker, Stephen P.
- 620-632 Breakdowns of accountability in the face of natural disasters: The case of Hurricane Katrina
by Baker, C. Richard
- 633-651 Downward accountability for a natural disaster recovery effort: Evidence and issues from Australia's Black Saturday
by Taylor, Dennis & Tharapos, Meredith & Sidaway, Shannon
- 652-669 Accounting for suffering: Calculative practices in the field of disaster relief
by Sargiacomo, Massimo & Ianni, Luca & Everett, Jeff
2014, Volume 25, Issue 6
- 423-445 State privatization and the unrelenting expansion of neoliberalism: The case of the Greek financial crisis
by Morales, Jérémy & Gendron, Yves & Guénin-Paracini, Henri
- 446-468 A longitudinal study of the interplay of corporate collapse, accounting failure and governance change in Australia: Early 1890s to early 2000s
by Carnegie, Garry D. & O’Connell, Brendan T.
- 469-488 Ordering collective performance manipulation practices: How do leaders manipulate financial reporting figures in conglomerates?
by Puyou, François-Régis
- 489-510 When global accounting standards meet the local context—Insights from an emerging economy
by Albu, Cătălin Nicolae & Albu, Nadia & Alexander, David
- 511-528 Relationships between national economic culture, institutions, and accounting: Implications for IFRS
by Cieslewicz, Joshua K.
- 529-538 A ‘panoptical’ or ‘synoptical’ approach to monitoring performance? Local public services in England and the widening accountability gap
by Eckersley, Peter & Ferry, Laurence & Zakaria, Zamzulaila
2014, Volume 25, Issue 4
- 287-292 On the intellectual roots of critical accounting: A personal appreciation of Tony Lowe (1928–2014)
by Cooper, David J.
- 293-303 Mapping tax compliance
by Boll, Karen
- 304-318 Control over accounting standards within the European Union: The political controversy surrounding the adoption of IFRS 8
by Crawford, L. & Ferguson, J. & Helliar, C.V. & Power, D.M.
- 324-338 The translation of accrual accounting and budgeting and the reconfiguration of public sector accountants’ identities
by Becker, Sebastian D. & Jagalla, Tobias & Skærbæk, Peter
- 339-367 Accounting change and value creation in public services—Do relational archetypes make a difference in improving public service performance?
by Bruns, Hans-Jürgen
- 368-387 Ten years after: The rise and fall of managerial autonomy in Pompeii
by Ferri, Paolo & Zan, Luca
- 388-408 The translation and sedimentation of accounting reforms. A comparison of the UK, Austrian and Italian experiences
by Hyndman, Noel & Liguori, Mariannunziata & Meyer, Renate E. & Polzer, Tobias & Rota, Silvia & Seiwald, Johann
- 409-422 Reforming central government: An evaluation of an accounting innovation
by Ezzamel, M. & Hyndman, N. & Johnsen, A. & Lapsley, I.
2014, Volume 25, Issue 3
- 181-196 Ethics and internal audit: Moral will and moral skill in a heteronomous field
by Everett, Jeff & Tremblay, Marie-Soleil
- 197-209 Accounting, ethics and human existence: Lightly unbearable, heavily kitsch
by Boyce, Gordon
- 210-216 Moral will, accounting and the phronemos
by Lehman, Glen
- 217-221 Organizational legitimacy, conflict, and hypocrisy: An alternative view of the role of internal auditing
by Burrell Nickell, Erin & Roberts, Robin W.
- 222-225 On hypocrisy, the phronemos, and kitsch: A reply to our commentators
by Everett, Jeff & Tremblay, Marie-Soleil
- 226-236 Why finance theory fails to survive contact with the real world: A fund manager perspective
by Coleman, Les
- 237-254 Accounting activism and Bourdieu's ‘collective intellectual’ – Reflections on the ICL Case
by Cooper, Christine & Coulson, Andrea B.
- 255-271 A genealogy of accounting materiality
by Edgley, Carla
- 272-285 The reluctance of a developed country to choose International Public Sector Accounting Standards of the IFAC. A critical case study
by Oulasvirta, Lasse
2014, Volume 25, Issue 2
2014, Volume 25, Issue 1
- 5-16 Financialization and company law: A study of the UK Company Law Review
by Collison, David & Cross, Stuart & Ferguson, John & Power, David & Stevenson, Lorna
- 17-26 Financialisation and the Conceptual Framework
by Zhang, Ying & Andrew, Jane
- 27-35 Anglo-Saxon governance: Similarities, difference and outcomes in a financialised world
by Siepel, Josh & Nightingale, Paul
- 36-45 Situating financial literacy
by Bay, Charlotta & Catasús, Bino & Johed, Gustav
- 46-57 Financialization across the Pacific: Manufacturing cost ratios, supply chains and power
by Froud, Julie & Johal, Sukhdev & Leaver, Adam & Williams, Karel
- 58-66 Charity and finance in the university
by Beverungen, Armin & Hoedemaekers, Casper & Veldman, Jeroen
- 67-77 Restructuring and innovation in pharmaceuticals and biotechs: The impact of financialisation
by Gleadle, Pauline & Parris, Stuart & Shipman, Alan & Simonetti, Roberto
- 78-91 Accounting for the financialized UK and US national business model
by Andersson, Tord & Lee, Edward & Theodosopoulos, Grigorios & Yin, Ya Ping & Haslam, Colin
2013, Volume 24, Issue 7
- 488-501 Financial and technical competence of municipal board members: Empirical evidence from the water sector
by Vinnari, Eija & Näsi, Salme
- 502-517 Performance information use by politicians and public managers for internal control and external accountability purposes
by Saliterer, Iris & Korac, Sanja
- 518-531 Budgetary governance and accountability in public sector organisations: An institutional and critical realism approach
by Mutiganda, Jean Claude
- 532-549 The impact of an independent inspectorate on penal governance, performance and accountability: Pressure points and conflict “in the pursuit of an ideal of perfection”
by English, Linda M.
- 550-571 Internal auditors’ roles: From watchdogs to helpers and protectors of the top manager
by Roussy, Mélanie
- 572-615 Americanism and financial accounting theory – Part 3: Adam Smith, the rise and fall of socialism, and Irving Fisher's theory of accounting
by Bryer, Rob
- 616-626 America's “exceptional” transition to capitalism: A counter view
by Fleischman, Richard K. & Tyson, Thomas N. & Oldroyd, David
2013, Volume 24, Issue 6
- 397-409 Free market environmentalism and the neoliberal project: The case of the Climate Disclosure Standards Board
by Andrew, Jane & Cortese, Corinne
- 410-437 Enhancing stakeholder interaction through environmental risk accounts
by Saravanamuthu, Kala & Lehman, Cheryl
- 438-442 Green accounting and green eyeshades twenty years later
by Thornton, Daniel B.
- 443-447 Green accounting: Reflections from a CSR and environmental disclosure perspective
by Cho, Charles H. & Patten, Dennis M.
- 448-458 The accountant will have a central role in saving the planet … really? A reflection on ‘green accounting and green eyeshades twenty years later’
by Deegan, Craig
- 459-468 Back to basics: What do we mean by environmental (and social) accounting and what is it for?—A reaction to Thornton
by Gray, Rob
- 469-473 Doxic sunglasses: A response to “Green accounting and Green Eyeshades: Twenty years later”
by Spence, Crawford & Chabrak, Nihel & Pucci, Richard
- 474-476 Green accounting and green eyeshades twenty years later rejoinder to critics
by Thornton, Daniel B.
2013, Volume 24, Issue 4
- 261-272 Adding critical accounting voices to migration studies
by Agyemang, Gloria & Lehman, Cheryl R.
- 273-318 Americanism and financial accounting theory – Part 2: The ‘modern business enterprise’, America's transition to capitalism, and the genesis of management accounting
by Bryer, Rob
- 319-337 Knowledge balance sheets in Austrian universities: The implementation, use, and re-shaping of measurement and management practices
by Habersam, Michael & Piber, Martin & Skoog, Matti
- 338-349 More than nothing? Accounting, business, and management studies, and the research audit
by Harney, Stefano & Dunne, Stephen
- 350-359 A research note on standalone corporate social responsibility reports: Signaling or greenwashing?
by Mahoney, Lois S. & Thorne, Linda & Cecil, Lianna & LaGore, William
- 360-378 On the ideological role of employee reporting
by Mäkelä, Hannele
- 379-396 Was America born capitalist? A counter view
by Tyson, Thomas N. & Oldroyd, David & Fleischman, Richard K.
2013, Volume 24, Issue 3
- 176-190 Critical accounting and communicative action: On the limits of consensual deliberation
by Brown, Judy & Dillard, Jesse
- 191-206 Further critical reflections on a contribution to the methodological issues debate in accounting
by Gallhofer, Sonja & Haslam, Jim & Yonekura, Akira
- 207-210 Standing on the (skeletal) shoulders of a (middle-range) giant: Acknowledging intellectual debt
by Gray, Rob
- 211-224 Critical reflections on Laughlin's middle range research approach: Language not mysterious?
by Lehman, Glen
- 225-227 Theory and theorization: A comment on Laughlin and Habermas
by Power, Michael
- 228-241 Stuck in the middle with who? (Belatedly) engaging with Laughlin while becoming re-acquainted with Merton and middle range theorising
by Roslender, Robin
- 242-259 Environmental disturbances, organizational transitions and transformations: A view from the dark side
by Tucker, Basil
2013, Volume 24, Issue 2
- 91-104 Student imaginings, cognitive dissonance and critical thinking
by Chabrak, Nihel & Craig, Russell
- 105-112 More than imagination: Making social and critical accounting real
by Boyce, Gordon & Greer, Susan
- 113-119 Accounting curriculum reform? The devil is in the detail
by Carmona, Salvador
- 120-126 Teaching accounting as a language
by Graham, Cameron
- 127-135 Making accounting degrees fit for a university
by Hopper, Trevor
- 136-144 Knowing the unknowable and contested terrains in accounting
by Lehman, Cheryl R.
- 145-153 Expanding the perspective and knowledge of the accounting curriculum and pedagogy in other locations: The case of Mexico
by Ocampo-Gómez, Elizabeth & Ortega-Guerrero, Juan C.
- 154-171 In search of consensus: The role of accounting in the definition and reproduction of dominant interests
by Farjaudon, Anne-Laure & Morales, Jérémy
2013, Volume 24, Issue 1
- 1-18 Agonizing over engagement: SEA and the “death of environmentalism” debates
by Brown, Judy & Dillard, Jesse
- 19-31 The (uncertain) invisible college of Spanish accounting scholars
by Casanueva, Cristóbal & Larrinaga, Carlos
- 32-43 Profiting from destruction: The Iraq reconstruction, auditing and the management of fraud
by Chwastiak, Michele
- 44-61 Perceived importance of red flags across fraud types
by Gullkvist, Benita & Jokipii, Annukka
- 62-73 The role of structure and agency in management accounting control change of a family owned firm: A Greek case study
by Stergiou, Konstantinos & Ashraf, Junaid & Uddin, Shahzad
- 74-82 The moral potential of individualism and instrumental reason in accounting research
by Malsch, Bertrand & Guénin-Paracini, Henri
2012, Volume 23, Issue 7
- 497-510 Financialization as a strategy of workplace control in professional service firms
by Alvehus, Johan & Spicer, André
- 511-555 Americanism and financial accounting theory – Part 1: Was America born capitalist?
by Bryer, Rob
- 556-571 Tension between the corporate and collegial cultures of Australian public universities: The current status
by Christopher, Joe
- 572-594 Revitalising local democracy: A social capital analysis in the context of a New Zealand local authority
by Nyamori, Robert Ochoki & Lawrence, Stewart R. & Perera, Hector B.
- 595-607 Accounting for power and control: The Anglo-Iranian oil nationalisation of 1951
by Abdelrehim, Neveen & Maltby, Josephine & Toms, Steven
- 608-608 All Hail the Recession!
by L’Huillier, Barbara Marie
- 609-609 Poverty=Fear
by L’Huillier, Barbara
- 610-610 Staying on message
by Parker, Lee
2012, Volume 23, Issue 6
- 403-419 Accounting decoupled: A case study of accounting regime change in a Malaysian company
by How, Shi-Min & Alawattage, Chandana
- 420-433 Why IRR is an inadequate indicator of costs and returns in relation to PFI schemes
by Cuthbert, J.R. & Cuthbert, M.
- 434-450 Negotiating the credibility of performance auditing
by Funnell, Warwick & Wade, Margaret
- 451-467 Visualizing the negative space: Making feminine accounting practices visible by reference to Japanese women's household accounting practices
by Komori, Naoko
- 468-482 E-business audit: Advisory jurisdiction or occupational invasion?
by Kotb, Amr & Roberts, Clare & Sian, S.
- 483-492 Interdisciplinarity and tax law: The case of legal autopoiesis
by Vilaça, Guilherme Vasconcelos
2012, Volume 23, Issue 4
- 281-297 Implicit racial prejudice against African-Americans in balanced scorecard performance evaluations
by Upton, David R. & Arrington, C. Edward
- 298-311 Twenty years of minority PhDs in accounting: Signs of success and segregation
by Baldwin, Amelia A. & Lightbody, Margaret G. & Brown, Carol E. & Trinkle, Brad S.
- 312-331 Accounting disclosure, corporate governance and the battle for markets: The case of trade negotiations between Japan and the U.S
by Yonekura, Akira & Gallhofer, Sonja & Haslam, Jim
- 332-350 An “unofficial” history of race relations in the South African accounting industry, 1968–2000: Perspectives of South Africa's first black chartered accountants
by Hammond, Theresa & Clayton, Bruce M. & Arnold, Patricia J.
- 351-369 Approved routes and alternative paths: The construction of women's careers in large accounting firms. Evidence from the French Big Four
by Lupu, Ioana
- 370-389 Does the Holland model of occupational choice (HMOC) perpetuate the Beancounter-Bookkeeper (BB) stereotype of accountants?
by Chen, Clement C. & Jones, Keith T. & Scarlata, Audrey N. & Stone, Dan N.
- 390-402 Fair value accounting: Simulacra and simulation
by Bougen, Philip D. & Young, Joni J.
2012, Volume 23, Issue 3
- 183-200 The SEC's retail investor 2.0: Interactive data and the rise of calculative accountability
by Lowe, Alan & Locke, Joanne & Lymer, Andy
- 201-212 Understandings of accountability: an autoethnographic account using metaphor
by Gibbon, Jane
- 213-229 Accountability and corporate governance of public private partnerships
by Shaoul, Jean & Stafford, Anne & Stapleton, Pamela
- 230-243 Contesting public accountability: A dialogical exploration of accountability and social housing
by Smyth, Stewart
- 244-257 Accounterability and the problematics of accountability
by Joannides, Vassili
- 258-278 Accountability as aporia, testimony, and gift
by McKernan, John Francis
2012, Volume 23, Issue 2
- 93-106 Ambiguous but tethered: An accounting basis for sustainability reporting
by Joseph, George
- 107-116 Risky business: Socializing asbestos risk and the hybridization of accounting
by Moerman, Lee C. & van der Laan, Sandra L.
- 117-133 Judicial interpretation of the will of the state: A Hegelian perspective in the context of taxation
by Norton, Simon D.
- 134-152 Accounting and the welfare state: The missing link
by Oehr, Tim-Frederik & Zimmermann, Jochen
- 153-167 ‘Engines of Extravagance’: The privatised British railway rolling stock industry
by McCartney, Sean & Stittle, John
- 168-169 Another angle on the Lee Parker debate
by Daff, Lyn
- 170-170 My reparation
by Khan, Tehmina
- 171-172 Accounting for what?
by Ngwakwe, Collins C.
- 173-173 On being stuck
by Parker, Lee
- 174-174 Musing social media madness
by Parker, Lee D.
- 175-175 Transparency
by Sundström, Andreas
2012, Volume 23, Issue 1
- 1-16 Who is she and who are we? A reflexive journey in research into the rarity of women in the highest ranks of accountancy
by Dambrin, Claire & Lambert, Caroline
- 17-35 Whose rights? Professional discipline and the incorporation of a (human) rights framework: The case of ICAS
by Paisey, Catriona & Paisey, Nicholas J.
- 36-53 The erosion of jurisdiction: Auditing in a market value accounting regime
by Smith-Lacroix, Jean-Hubert & Durocher, Sylvain & Gendron, Yves
- 54-70 Qualitative management accounting research: Assessing deliverables and relevance
by Parker, Lee D.
- 71-77 Commentary on Parker: Groundhog Day and optimism
by Broadbent, Jane
- 78-82 On theory as a ‘deliverable’ and its relevance in ‘policy’ arenas
by Chua, Wai Fong & Mahama, Habib
- 83-88 Paradigms, theory and management accounting practice: A comment on Parker (forthcoming) “Qualitative management accounting research: Assessing deliverables and relevance”
by Richardson, Alan J.
- 89-89 Accounting quest for global understanding
by Zorio, Ana
- 90-91 The fall and rise of Humpty Dumpty
by L’Huillier, Barbara
2011, Volume 22, Issue 8
- 738-758 Accounting for human rights: Doxic health and safety practices – The accounting lesson from ICL
by Cooper, Christine & Coulson, Andrea & Taylor, Phil
- 759-761 From responsibility to accountability—Social accounting, human rights and Scotland
by Chetty, Kavita R.
- 762-764 No accounting for human rights
by Frankental, Peter
- 765-780 Accountability and transparency in relation to human rights: A critical perspective reflecting upon accounting, corporate responsibility and ways forward in the context of globalisation
by Gallhofer, Sonja & Haslam, Jim & van der Walt, Sibylle
- 781-789 Accountability and human rights: A tentative exploration and a commentary
by Gray, Rob & Gray, Sue
- 790-810 Regulating for corporate human rights abuses: The emergence of corporate reporting on the ILO's human rights standards within the global garment manufacturing and retail industry
by Islam, Muhammad Azizul & McPhail, Ken
- 811-827 Accounting for human rights: The challenge of globalization and foreign investment agreements
by Sikka, Prem
2011, Volume 22, Issue 7
- 632-643 Budgetary bullying
by Armstrong, Peter
- 644-653 Accounting for African migrants in Naples, Italy
by Harney, Nicholas DeMaria
- 654-667 The absence of corporate social responsibility reporting in Bangladesh
by Belal, Ataur Rahman & Cooper, Stuart
- 668-681 Accounting, regulation and profitability: The case of PFI hospital refinancing
by Toms, Steven & Beck, Matthias & Asenova, Darinka
- 682-697 When science meets strategic realpolitik: The case of the Copenhagen UN climate change summit
by Carter, Chris & Clegg, Stewart & Wåhlin, Nils
- 698-713 Deconstruction and the responsibilities of the accounting academic
by McKernan, John Francis
- 714-721 Keeping secrets? Or what government performance auditors might not need to know
by Funnell, Warwick
- 722-732 Public secrecy in government auditing revisited
by Radcliffe, Vaughan S.
2011, Volume 22, Issue 6