Table of contents
Accounting and management research: passwords from the gatekeepers
Lee Parker, James Guthrie, Rob GrayThis study explores academic activities with particular reference to research in the accounting and management disciplines. It explores emerging social constructions of the role…
Resisting the “new public management”: Absorption and absorbing groups in schools and GP practices in the UK
Jane Broadbent, Richard LaughlinThe “new public management” (NPM) “reforms” have been extensive in the public sector in the UK. The paper’s primary focus is on the managerial and organizational effects of these…
Executive coercion and state audit: A processual analysis of the responses of the Australian audit office to the dilemmas of efficiency auditing1978‐84
Warwick FunnellThe introduction of efficiency auditing in Australian Commonwealth state audit created a level of stress and threat for the Auditor‐General never previously encountered. Using…
Annual report readability variability: tests of the obfuscation hypothesis
John K. CourtisThe purpose of the paper is to investigate the presence of variability within the chairman’s address section of the annual report. The coefficiency of variation (V) is used as a…
Perceptions of messages conveyed by review and audit reports
Grant Gay, Peter Schelluch, Annette BainesThis study compares the perceptions of the users and preparers of financial statements to those of auditors, concerning messages conveyed by review and audit reports. Concern has…
Current development in human resource costing and accounting: Reality present, researchers absent?
Jan‐Erik Gröjer, Ulf JohansonHuman resource costing and accounting (HRCA) is a complex and poorly understood process of accounting. The behavioural impact of HRCA, the many diverging internal forces of an…
ISSN:
0951-3574Online date, start – end:
1988Copyright Holder:
Emerald Publishing LimitedOpen Access:
hybridEditors:
- Prof James Guthrie
- Prof Lee Parker