Purpose This paper explores how ethnicity is implicated in an etic–emic understanding
through day-to-day practices and how such practices meet external accountability demands …

The theory and practice of management accounting should be seen within the context of
varieties of global capitalism, to appreciate its role as a'calculative technology of …

Dans les années 1930, les budgets étaient promus pour faire face aux turbulences de
l'environnement, tandis que depuis les années 1970 cette turbulence sert à justifier leur …

This chapter sets out to present practical issues at stake when conducting an
ethnomethodological accounting research project. Under this purview, I will borrow from my …

This chapter exposes issues in management control in non-profits outwith the mere
budgeting and cost accounting. It is shown that controls in such organisations directly …

This chapter addresses issues in corporate social responsibility and its reporting through
social and environmental management accounting. Whilst most research on this topic …

This Australian study is based in the NFP sector, where the roles and responsibilities of
board members may be influenced by a range of internal and external factors. While there is …