APIRA 2013 - Kobe 26-28 July, 2013 Kobe Port Tower Kobe Maritime Museum Hotel Okura Kobe Kobe Meriken Park Oriental Hotel Kobe Mosaic Kobe Mosaic Kobe Port Island Sannomiya Station Kobe Bay Cruise Signal tower

All Inquiries to:

In Association With:
AAAJ

Call For Papers From:
MAJ
JMS

Organised by:
Kobe University
jointly with:
Kyoto University
Hosei University
Osaka City University
Kwansei University
Nagoya University
Sadoku Wiki


Proceedings - List by Paper ID

Plenary Sessions


Paper ID Paper Title Author(s)
[P001] A Design-Based View of Manufacturing and Accounting
Takahiro Fujimoto
[P002] Accounting and Globalization
David Cooper
[P003] Whither Theory in Social and Environmental Accounting Research
Jeffrey Unerman
[P004] Sustainability and Social Responsibility Reports - Generating Valuable Information, or Not?
Liyan Wang
[P005] Historiography for Accounting: Methodological Contributions, Contributors and Thought Patterns: 1983 to 2012
Garry Carnegie
[P006] Restructuring Process and the Role of Accounting System after the Devastating Tsunami
Ikuko Sasaki

Writer in Residence

Literature & Insights: The Creative Side of Accounting Scholarship
    by Steve Evans
    

Parallel Sessions


Paper ID Paper Title Author(s)
[K001] Accounting Control and Controlling Accounting: Interdisciplinary and Critical Perspectives
Richard Laughlin, Jane Broadbent
[K009] Boards, Management and the Information Asymmetry Paradox
Niamh M. Brennan, John Redmond
[K010] A Typology For Exploring the Quality of Explanations For Non-compliance With UK Corporate Governance Regulations
Philip J. Shrives, Niamh M. Brennan
[K012] The Presentation of the Self and Professional Identity: Countering the Accountant Stereotype
Lee D. Parker, Samantha Warren
[K014] Intellectual Capital Disclosures in Islami Bank Bangladesh: A Longitudinal Study (1983-2010)
Ataur Belal, Mohobbot Ali
[K018] Accounting Regulation Actors and Hong Kong Culture
Anthony Moung Yin Chan
[K020] The Societal Relevance of Management Accounting Innovations: Economic Value Added and Institutional Work in the Fields of Chinese and Thai State-Owned Enterprises
Pimsiri Chiwamit, Sven Modell, ChunLei Yang
[K023] Fabricating an S&OP Process: Accounting as Matters of Concern and a Poincare Disk
Lichen Alex Yu
[K028] The Commodification of Labour: Accounting For Indentured Workers in Fijian Sugar Plantations 1879-1920
Umesh Sharma, Helen Irvine
[K029] Accountability on Climate Change: The Role of SRI Corporate Engagement
Ben Jacobsen
[K030] A Decade of Earnings Management Researches: A Study on Research Methods and Market Reactions Towards Opportunistic Behaviour
Novrys Suhardianto, Elvia Shauki
[K033] A Theoretical Framework to Examine the Judgment Process of Accountants
Foo Yin Fah, Jeffrey Faux
[K037] Public Sector Accounting and Accountability in Tanzania
Andrew Goddard, Mussa Assad, Tausi Ally Mkasiwa, Siasa Issa
[K038] Accountability Failures in an ITaukei Corporation: The Case For a Fiji Provincial Company
Masilina Tuiloa Rotuivaqali, Michael White
[K040] Rhetorics and the Fate of Budgeting
Vassili Joannides, Nicolas Berland, Yves Levant
[K042] Nouveau Riche, Old Guard, Established Elite: Kinship Networks and Control of Vivendi Universal
Nihel Chabrak, Russell Craig, Nabyla Daidj
[K043] Poor Accountability in Public Sector as a Suspect of the Claim of Inadequate Funding of Tertiary Education in Oyo State, Nigeria
Rasheed A. Tiamiyu
[K044] The Use of Action Research to Promote Corporate Social Responsibility
C. Richard Baker
[K046] Stock Liquidity and the Pricing of Earnings: A Comparison of China's Floating and Non-floating Shares
Jiwei Wang, Hongqi Yuan
[K049] The Implication of Corporate Reporting in Migration From Defined Benefit to Defined Contribution Pension Schemes
Jairos Josiah, Orla Gough, Jim Haslam, Neeta Shah
[K050] Communicating the Impact of the Global Financial Crisis in Annual Reports: A Study of Australian NGOs
Helen Irvine, Kshitij Khanna
[K051] Performance Audit, Accountability, and Power: A Fijian Case Study
Nirmala Nath, Karen Van Peursem
[K053] Towards a Conceptual Framework in the Categorisation of Stereotypical Perceptions in Accounting
Steven Dellaportas, Peter Richardson, Luckmika Perera, Ben Richardson
[K056] Rhetoric and Argument in Social and Environmental Reporting: The Dirty Laundry Case
Niamh M. Brennana, Doris M. Merkl-Davies
[K058] Lobbying on Accounting Standard Setting in the Parliamentary Environment of Germany
Sebastian Hoffmann, Henning Zülch
[K060] Corporate Governance and Earning Conservatism in Malaysia
Marziana bt Madah Marzuki, Effiezal Aswadi Abdul Wahab, Datin Hasnah Haji Haron
[K061] Additional Information Increases Uncertainty in the Securities Market - Using Both Laboratory and fMRI Experiments
Hidetoshi Yamaji, Masatoshi Gotoh, Yoshinori Yamakawa
[K064] Measurement as Legitimacy Versus Legitimacy of Measures - Performance evaluation of Social Enterprise
Belinda Luke, Jo Barraket, Robyn Eversole
[K065] The Regulation of Statutory Auditors in Advanced Capitalism
C. Richard Baker, Jean Bédard, Christian Prat dit Hauret
[K066] The 'Invisible Hands' of Eco-Systems Hybrids in Mediating Sustainability Discourse
Ian Thomson, Colin Dey
[K068] Divergence and Convergence in the Italian Accountancy Profession
Elisabetta Barone, Michael John Jones, Gaudenzio Albertinazzi
[K069] Audit Effort and Unit Audit Price of Industry Specialist Auditors: Evidence From Korea
Gil S. Bae, Seung Uk Choi, Joon Hwa Rho
[K070] Directors' Flexible Contributions to Board Role Execution
Gavin Nicholson, Amedeo Pugliese, Pieter-Jan Bezemer
[K071] Invisible Ties: Implicit Contracting and Its Implications For the Agency Relationship in Corporate Governance Research
Gavin J. Nicholson, Amedeo Pugliese
[K072] Institutional Entrepreneurship in the Portuguese NHS
Maria João Major, Inês Cruz
[K073] Assembling International Development: The Management and Accounting Control of Non-Governmental Organizations (NGOs)
Daniel E. Martinez, David J. Cooper
[K074] Ideology Diffusion and the Role of Accounting: A Gramscian Approach to Understanding China's Transition from 1949 to1957
Lina Xu, Corinne Cortese, Eagle Zhang
[K075] Disclosure of Climate Change-Related Corporate Governance Practices
Shamima Haque, Craig Deegan, Robert Inglis
[K076] A Multiplicity of Management Systems: Performance Measurement Work, Recognition and Accommodation in a Multi-national Corporation
David J Cooper, Mahmoud Ezzamel, Keith Robson
[K078] The Ideological Foundations of Government Funding of Australian Schools: Implications For Public Accountability and the Not-for-profit Sector.
Janet Mack
[K079] "[T]here are known knowns ..." Some Reflections on the Nature and Practice of Interpretive Accounting Research
Alan Lowe, Ivo De Loo
[K082] Dysfunctional Audit Behavior Among Accounting Undergraduates during Industrial Training: Case of Halatuju 2 Cohorts
Hashanah Ismail, Lee Shu Hui, Hifza Rahimah Ibrahim
[K084] Institutional Investors, Political Connections and Analysts Coverage in Malaysia
Janice How, Peter Verhoeven, Effiezal Aswadi Abdul Wahab
[K085] An Investigation of How Management Accounting Supports Corporate Environmental Strategy: Case Studies of Australian Businesses
Giao N. Reynolds, Carol A. Tilt
[K086] Stakeholders' Perceptions on Social and Environmental Disclosure in China
Yingjun Lu , Indra Abeysekera
[K087] Board Characteristics, Ownership Structure and Firm Performance: Evidence From Taiwan
Mao-Feng Kao, Lynn Hodgkinson, Aziz Jaafar
[K088] Accounting in the Transition From a Medieval to a Modern State - The Case of Spain (1490-1510)
Miguel Carmona, Nieves Carrera, Salvador Carmona
[K089] Management Control Systems and Research Management within Universities
Gloria Agyemang, Jane Broadbent
[K092] Exploring the Discursive Construction of Fair Value Accounting in China
Eagle Zhang, Jane andrew
[K093] Institutional Logics in Global Accounting Standard Setting
Masatsugu Sanada
[K094] Financial Crisis and Legitimacy of Global Accounting Standards
Masaki Kusano, Masatsugu Sanada
[K096] Climate Change Risks/Opportunities and Regulatory Intervention as Possible Determinants of Sustainability Reputation: An Exploratory Study
Evangeline Elijido-Ten
[K098] A Classroom Experience in Australian Universities
Grace Wong, Barry J. Cooper, Steven Dellaportas
[K100] Disclosure Effects, Carbon Emissions and Corporate Value
Chika Saka, Tomoki Oshika
[K101] Extended Audit Reporting. An Insight From the Auditing Profession in Poland
Dorota Dobija, Iwona Cieślak, Katarzyna Iwuć
[K102] Debates on Accrual Accounting in the Public Sector: A Discrepancy Between Practitioners and Academicians
Marissa M. Hassan
[K104] Understanding the Chinese Government's Influence on Corporate Environmental Reporting of Chinese Firms
Hui Situ, Carol a Tilt, Pi-Shen Seet, Max Smith
[K108] Are Performance Audits Useful? the EU Experience
Ana Yetano, Lourdes Torres, Vicente Pina
[K109] A Critical Review of Empirical Studies on the Communication Skills of Accountants
Harshini Siriwardane, Chris Durden
[K112] Green Supply Chain Management and CO2 Emissions Performance in Japanese Manufacturing Firms
Kimitaka Nishitani, Katsuhiko Kokubu, Takehisa Kajiwara
[K113] The Hitchhiker's Guide to Intellectual Capital
John Dumay
[K115] Expectation Gap on Auditor Liability to Third Parties in China
Yingfa Lu
[K117] The Impact of Type of Lease Accounting Standards on the Judgments of -Japanese Professional Accountants
Noriyuki Tsunogaya, Satoshi Sugahara, Parmod Chand
[K118] Problematising Public Sector Performance: The Benefits of a "flesh and Blood" Approach
Shilinka Smith, Deryl Northcott
[K120] Pricing Decisions and the Role of Cost Accounting Systems and Cost Information in Tourism Organisations
Peter Lane, Chris Durden
[K121] Disclosures of Social Value Creation: A Case Study of Three Global Social Enterprises
Muhammad Azizul Islam
[K123] Agency, Leverage Policy and Tax Aggressiveness During Transition Period:
Okta S. Hartadinata, Elvia R. Shauki
[K124] The Paradox of Management Control (PMC)
Marcelo F. G. Barroso, Fábio Frezatti
[K125] Do Audit Partners' Market Shares in an Industry Still Capture Audit Partner Industry Expertise in a Mandatory Audit Partner Rotation Regime? Evidence From the Banking Industry in Taiwan
Wuchun Chi, Hsiumei Liao, Hong Xie
[K126] Same Play, Different Actors? Comparing the Research-practice Gap in Management Accounting in Australia and Germany
Basil Tucker, Stefan Schaltegger
[K127] ASH, Activism and Accounting: Resisting Big Tobacco
Colin Dey, Shona Russell, Ian Thomson
[K129] Hospital Accounting and the Insoluble Problem of Health Expenditure
Florian Gebreiter
[K131] How Does Diversity Impact Accountability in the NGO Sector?
Carolyn J. Cordery, Dalice Sim
[K132] Work-Lifestyle Choices in Professional Accountancy Firms: The Road to Partnership
Elizabeth Gammie, Kathleen Herbohn, Rosalind Whiting
[K133] Pragmatism, Truth and Social Accounting Research
Max Baker, Stefan Schaltegger
[K134] Alternative Innovation Diffusion Channels: The Case of Sustainable Technologies
Davood Askarany, Hassan Yazdifar
[K135] Progress towards Institutionalising Field-wide Water Efficiency Change
Matthew Egan
[K136] Refreshing and Reframing Accounting's Double-entry 'controversy': -Accounting as Cognitive Artefact
Yannick Lemarchand, Cheryl Susan McWatters, Laure Pineau-Defois
[K137] Sustainability Reporting in the Italian Public Sector: Motives and Influences
Federica Farneti, Hussain G. Rammal
[K138] Accounting For Changed Accounting: A Translation View
Mark Christensen, Sébastien Rocher
[K139] Reflections Upon the Mobilising of Financial Accounting in the Transition to Post-communism: A Hungarian Case Study
Laura Dósa, Gizella Dragonya, Sonja Gallhofer, Jim Haslam, Akira Yonekura
[K140] The Determinants of Internal Controls System and Audit Quality -Evidence From Japan-
Shin'ya Okuda, Masumi Nakashima, Takashi Sasaki, Ryosuke Nakamura
[K141] Accounting For Natural Disasters: Involving Flooded People Into Calculative Practices
Alessandro Lai, Giulia Leoni, Riccardo Stacchezzini
[K142] Due-diligence of Private Equity Funds: A Practice Based View
Yesh Nama, Alan Lowe
[K143] The Changing MAS: Handling Dominant Professional Resistance in an Italian Healthcare Organization
Adele Caldarelli, Clelia Fiondella, Marco Maffei, Rosanna Spanò, Claudia Zagaria
[K145] Banking For the Common Good: A Case Study
Adele Caldarelli, Clelia Fiondella, Marco Maffei, Rosanna Spanò, Claudia Zagaria
[K147] The Effect of Financial Performance Following Mergers and Acquisitions on the Firm Value
Edwin Yonathan, Ancella Anitawati Hermawan
[K148] Did Japanese-SOX Have an Impact on Earnings Quality and Earning Management?
Masumi Nakashima, David A. Ziebart
[K149] Everything Must Change,- So Nothing Changes: IFRS 8 For Nothing?
Yves Levant, Nicolas Berland, Dragos Zelinschi
[K151] Insights Into the Role of Not-For-Profit Chief Financial Officers
Lyn Daff
[K152] Financial Accountability of South Australian Independent Schools to External Stakeholders
Nicole D. Moschakis
[K154] Do Prior Investor Perceptions Mitigate the Adverse Impact of Natural Disasters on Utility Share Prices? the Case of Fukushima.
Annika Beelitz, Lynn Hodgkinson
[K155] New Public Financial Management in Indonesia (1999 - 2012): Confusions in Implementation
Tri Jatmiko Wahyu Prabowo, Philomena Leung, James Guthrie
[K156] Creating Professional Accountants: A Bourdieusian Field Study of the Business of Learning Accounting
Angus Duff, Rosina Mladenovic
[K157] From Cost Allocations to Cost Savings: Post-Panoptic Tendencies in Sri Lankan Healthcare and the Making of a Neoliberal State
Danture Wickramasinghe
[K158] Enron Cartoons: Accounting in the Spotlight
Michael John Jones, Patricia Stanton
[K159] Factors Affecting Financial Condition of Local Government in Indonesia
Irwan Taufiq Ritonga, Colin Clark, Guneratne Wickremasinghe
[K160] Application of the Reporting Entity Concept in Australia
Peter Carey, Brad Potter, George Tanewski
[K164] Habermas, the Accounting Profession and Accountant-client Relationships: Steering For Sustainability?
Laura J. Spence, Gloria Agyemang, Leonardo Rinaldi
[K165] Accounting For Dissolution: The Case of Japanese Mining Corporations 1946-1950
Masayoshi Noguchi, Yasuhiro Shimizu, Tsunehiko Nakamura
[K166] A Meta-analysis of Two Decades of Sustainability Accounting Literature: Observations and Future Directions
Vijaya Murthy, Cristiana Parisi
[K167] Corporate Governance and Corporate Social Responsibility: A Critical Review
Kathyayini K Rao, Carol a Tilt
[K170] Family Ownership, Auditor Choice and Audit Fees: Evidence From Hong Kong
Adrian C.H. Lei, Samuel W. K. Lam
[K172] A Functionalist Perspective of Environmental Disclosure and Accountability
Jeffrey Faux
[K173] Politico-Business Regime and the Accountancy Profession: The Indonesian Accountancy Profession Under the New Order (1967-1998)
Yudi Irmawan, Roszaini Haniffa, Mohammad Hudaib
[K174] Managerial Views on Sustainability Reporting and Lack Thereof
Prabanga Thoradeniya, Janet Lee, Rebecca Tan, Aldónio Ferreira
[K175] The Effects of Stakeholders on CSR Disclosure: Evidence From Japan
Chika Saka, Akihiro Noda
[K176] Practicing VFM Audit: Unpacking the Audit Methodologies
Sunil J. Dahanayake, Kerry Jacobs
[K177] An Empirical Investigation of the Influence of Translation and Context on Accounting Judgement: Evidence From China
Peipei Pan, Chris Patel, Rajni Mala
[K178] A Diagnostic View of the Interface Between Corporate Governance and Financial Reporting Practice: Evidence From an Emerging Economy
Mahmud Al Masum, Lee D. Parker
[K179] The Financial and Non-Financial Determinants of Corporate Social Responsibility Disclosures - an Empirical Analysis From India
Monika Kansal, Mahesh Joshi
[K180] Agential Conflicts and Accounting Reforms in 'Less Developed Countries': The Case of the Nepalese Central Government
Pawan Adhikari, Kelum Jayasinghe
[K181] School Business: The Academies Programme
Anne Stafford, Pamela Stapleton
[K182] Accounting Costs Without a Cost Accounting System: The Case of a Small Italian Winery of Excellence
Lucia Biondi, Lidia D'Alessio, Carmela Gulluscio, Andrea Rossi
[K183] The Influence of External Pressure on the Change of Corporate Social and -environmental Disclosure Practices Within the Australian Gambling Industry
Chin Moi Loh, Craig Deegan, Robert Inglis
[K184] Immigration and Neo-liberalism: Three Stories and Counter Accounts
Cheryl R. Lehman, Marcia Annisette, Gloria Agyemang
[K185] Corporate Social Investment Through Integrated Reporting: Critical Issues
Brad Potter, Prakash J. Singh, Jodi York
[K186] Stakeholder Influence on the Adoption of Assurance in Sustainability Reporting: Evidence from Japan
Mohammad Badrul Haider, Katsuhiko Kokubu, Kimitaka Nishitani
[K188] Actor-Network, External Institutionalism and Management Control Systems in a State-Owned Commercial Bank
Tharusha N Gooneratne, Zahirul Hoque
[K190] Accounting Knowledge as Lived Experiences and Reflexive Questioning: A Case For Reinventing Undergraduate Accounting Education
Louise Gracia, Ann-Christine Frandsen
[K191] Rhetoric and Argument in Richard Pennant's Parliamentary Speeches on the Abolition of the Slave Trade: A Critical Discourse Analysis Approach
Mike Jones, Doris Merkl-Davies
[K192] Imperialism and the Practising Monopoly: Professionalisation of Accountants in Sri Lanka
Sarath Ukwatte, Prem .W.Senarath. Yapa
[K193] Participatory Budgeting: A Bourdieusian Interpretation
Luis Emilio Cuenca Botey, Laure Célérier
[K194] When Are Changes Effective in Performance Management? the Case of the Japanese Agencies
Ana Yetano, Takami Matsuo
[K195] The Role of Institutional Entrepreneur in IFRS Diffusion: The Case Study of IFRS Convergence in Indonesia
Ersa Wahyuni
[K196] Network of Board of Directors in Mexican Corporations: A Social Network Analysis
Carlos Rafael Aviña-Vázquez, Shahzad Uddin
[K198] Determinants of Narrative Content of Sustainability Reporting By Japanese Companies
Yuriko Nakao, Kimitaka Nishitani, Katsuhiko Kokubu
[K200] Carbon Sequestered in the Trees on a University Campus
Charl de Villiers, Sile Chen, Chenxing Jin, Yiner Zhu
[K201] Influencing the Organization's Priorities - A Theoretical Rationale for an Independent Intervention
Ashfaq Ahmad Khan, Dessalegn Mihret
[K202] Communicating Change in the Australian Higher Education System: Bill's Story
Suzanne Ryan, James Guthrie
[K203] Re-examining the Financial Returns from New Zealand's SOE Sector: Re-examining privatisation
Belinda Luke
[K205] Explaining Social Reporting of State-owned Enterprises in China: A Market Economy With Socialist Characteristics
Jenny J.Q. Guan, Carlos Noronha, Michael E. Tayles
[K207] Managing Change Decisions in a Construction Project
Rosliza Mat-Zin
[K208] Dualism VS Duality: Morphogenetic Approach - A Realist Alternative for Management Accounting Research
M Junaid Ashraf, Shahzad Uddin
[K209] Creating Numbers: Carbon and Capital Investment
Gillian M. Vesty, Abby Telgenkamp
[K211] Technological Empowerment: Creating Local Knowledge With Calculating Practice
Hirotsugu Kitada, Katsuhiko Kokubu, Tatsumasa Tennojiya
[K212] Entrepreneurship in Institutionalised Settings - The Roles of Hospital Benchmarking
Natalie Buckmaster, Jan Mouritsen
[K213] The Managerial Earnings Manipulation of R&D Expenditures to Avoid Consecutively Missing Earnings Targets: Evidence From Japan
Yoshinori Shimada
[K214] Does Today's CSR Disclosure Differ From the Disclosure of the 1970s? an Empirical Analysis.
Charles H. Cho, Giovanna Michelon, Dennis M. Patten, Robin W. Roberts
[K217] The Effectiveness of Accounting Regulation For Social Welfare Corporations in Japan: Evidence By Survey Research
Makoto Kuroki
[K218] The Emergence of Integrated Reporting
Nick Rowbottom, Joanne Locke
[K221] The Future Women Want' - Gender Equality and Sustainable Development: Towards an Agenda For Accounting Research
Kathryn Haynes, Alan Murray
[K222] Corporate Social Responsibility, Shariah-Compliant and Earnings Management
Abdullah Alsaadi, Aziz Jaafar, M. Shahid Ebrahim
[K223] Motivation of Corporate Managers For Social Responsibility-Related Governance Disclosure: Evidence From Bangladesh
Yousuf Kamal, Craig Deegan
[K224] The Role of Internal Auditing in Risk Management
Dessalegn Getie Mihret, Ashfaq Ahmad Khan
[K226] Information For Investors on Japanese Companies' Websites
Rie Kang
[K227] The End Justifies the Means? Signaling Effect of How and Where to List
Mary L.P. Chai, Virginia M.C. Lau, Kitty F. Xie
[K229] Metaconversations in Creating Sustainability Reporting
Janet Luft Mobus
[K232] A Managerial Perspective of Corporate Social and Environmental Responsibility (CSER) Reporting: Evidence From a Developing Country
Md. Moazzem Hossain, Anna Lee Rowe, Mohammad Quaddus
[K234] Factors Influencing the Use of Performance Measurement System: Evidences From Indonesian Public Sectors
Anthonius H. Citra Wijaya, Rusdi Akbar
[K235] Family Firms, Accounting Conservatism, and Information Asymmetry: Evidence From Japan
Keiichi Kubota, Hitoshi Takehara
[K236] Integrated Reporting: Initial Analysis of Early Reporters - an Institutional Theory Approach
Susan Wild, Chris van Staden
[K237] Factors Influencing the Use of the World Wide Web's Potential For Sustainability Communication: An Extension to Stakeholder and Legitimacy Perspectives
Sumit K. Lodhia
[K238] Management Control Practices in Thai Culture
Piyarat Dokkularb, Beverley R. Lord, Keith Dixon
[K239] Australian Mining Information For Community Decision-Making: Site Level Water Disclosures For the Macquarie and Lachlan Catchments
Shane Leong, James Hazleton, Ros Taplin, Wendy Timms, David Laurence
[K242] Carbonomics: The Diffusion of Global Climate Policy From the Lens of Neo-Instutional Theory
Dina Wahyuni, David K. Round, Janek Ratnatunga
[K243] Scripting the Profession - Professional Role Scripting as Institutional Work Carried Out By Members of Voluntary Professional Associations
Lukas Goretzki, Sebastian D. Becker
[K244] Non-Compliance Behavior In The Frame Of Ibn Khaldun
Fidiana, Iwan Triyuwono, Ali Djamhuri, M. Achsin
[K245] Organisational Identity, Identification and Accounting: An Empirical Study in a Museum Railway
Kelum Jayasinghe, Teerooven Soobaroyen, Dennis Thomas
[K246] Introducing Material Flow Cost Accounting and Creating Visibility: Analyzing MFCA in Practice Based on a Longitudinal Case Study
Akira Higashida, Katsuhiko Kokubu, Aki Shinohara
[K248] Value Added Information as Part of Sustainability Reporting - Initial International Insights
Chris van Staden, Axel Haller, Cristina Landis
[K249] With All the Good Intensions: A Case Study of a Failure in Enterprise Risk Management
Janek Ratnatunga, Manzurul Alam
[K251] Accounting For Pornography, Prostitution and Patriarchy
Pala Molisa
[K252] Politicians as the Guardians of the Status Quo: A Demonstration of Rank and Privilege Without Responsibility
Kathie Cooper, Hajar Roudaki
[K253] Director's Remuneration and Corporate Governance in Malaysia
Puan Yatim
[K255] In Search of Explanations for Risk Management Failures
Margaret Woods, Christopher Humphrey, Chu Yeong Lima
[K256] We Don't Need Another Hero: Evaluating Qantas' Annual Reports as a Hero's Journey
Steve Evans, Kerry Jacobs
[K258] A Mathematical Approach For Information Disclosure and an Application to Establishment of the Regulatory System For Safety Management
Tadao Suzuki, Kenji Shiba, Masumi Nakashima
[K260] Management Accounting Implementation and Engineers' Networking: Mitsubishi Electric, 1921-1932
Masafumi Fujino
[K261] Accounting as Symbolic Power: A Case Study of CPAs in South Korean Government
Paul D. Ahn, Kerry Jacobs
[K262] Professional Associations At Work in the Standard Setting Space - Legitimising the Profession's Approach to Sustainability Assurance
Amanda Tan-Sonnerfeldt
[K264] Matters of Concern: Hype of Supply-Chains and Hope of Management Accounting
Samar Magdy Mohamed El Sayad, Danture Wickramasinghe
[K265] Professions and Identity During Austerity: An Archaeological, Discursive Practice
Kevin Morrell, Penelope Tuck
[K266] Reward Systems, MAS Information and Mnagerial Performance: The Impact of Ownership Type
Thu T Nguyen, Lokman Mia, Allen Huang
[K268] A Web Examination of CSR Engagement By Geographically Bounded Credits Unions in Australia
Dianne McGrath
[K269] Buliding CSR Reporting Practice in China: Evidence From China's Mining and Minerals Industry
Shidi Dong, Roger L. Burritt, Wei Qian
[K270] Perform to Disclose Or Disclose to Perform: Which Drives Which?
Wei Qian, Stefan Schaltegger
[K271] Accounting and Governance Complexities in Public Private Joint Ventures: A UK Health Sector Case Study.
Cletus Agyenim-Boateng, Anne Stafford, Pamela Stapleton
[K272] Rhetoric in International Standard Setting Process: Constructing Accounting Reality
Renata Stenka
[K273] Responsibility Accounting System as a Belief System
Norio Sawabe, Sumitaka Ushio
[K276] MFCA Management as Sustainable Management
Michiyasu Nakajima, Asako Kimura, Shoji Oka
[K277] Local Governance and Direct Investment: Evidence From Province in Indonesia
Teguh I. Maulana, Edwin Setiawan
[K278] Interplay of Management Control Systems and Social Enterprises: A Case Study of a Social Enterprise in Vietnam
Rui Vieira, Tran Thi Lan Ha, Brendan O'Dwyer
[K279] The Modernization of the Country and the Introduction of Double-entry Book-keeping: A Case of Northeast Asian Countries
Reika Tsumura, Yasuhiro Shimizu
[K281] The Influence of Board of Commisioners and Audit Committee Effectiveness on Institusional Investor Interest in Family Firms
Nyoman Sedana, Ancella A. Hermawan
[K282] Women as a Driver For Social Change: Rethinking Women's Advancement in the Accounting Profession By Reference to Their Experience in Japan
Naoko Komori
[K283] Early Management Accounting Practices in Japan - The Case of the Mitsubishi Mail Steamship Company
Dilfuza Kasimova, Cheryl S. McWatters
[K284] The Culturally Embedding of Risk Management - a Case Study Research of Sparta Rotterdam
Rieuwert Hammerstein, Rui Vieira, Brendan O'Dwyer
[K285] Repertoires of Collective Action and Intra-professional Segmentation in the French Accountancy Profession (1942-2000)
Carlos Ramirez
[K287] A Longitudinal Study of a Performance Management System in a UK Prison.
Christine Cooper, Joanne Johnston
[K289] Heroes and Victims: Fund Manager Sense-making, Self-legitimation and Storytelling
Arman Eshraghi, Richard Taffler
[K290] On Doing Critical Accounting Beyond Current Social and Institutional Cul-de-sacs: Taking Up and Extending Foucault's Own Analytics
Keith Hoskin
[K291] Does Environmental Disclosure Influence Cost of Capital? an Empirical Investigation of Japanese Companies
Charles H. Cho, Giovanna Michelon, Yuki Tanaka
[K292] Accounting For Caring and Accountability in the Institutionalization of Competitive Tendering
Jean C. Mutiganda
[K293] Analysis on Determinants in Implementation of Accounting Standards for Islamic Financial Institutions; Narrative Study between United Kingdom and Indonesia
Muhammad Syafii Antonio, Murniati Mukhlisin
[K294] Tragedy in Bhopal - Antenarrative Accounting
Sumohon Matilal, Pawan Adhikari
[K296] Psychological Theory and Its Implications on the Changes of Organizational Members Using Performance Measurement Systems
Yuliansyah
[K297] Investigating the Link between Stakeholder Type and Strategic Responses to Institutional Pressures: Combining the Mitchell Et Al. (1997) and the Oliver (1991) Models: Public Sector Context
G Oates
[K300] Investigating the Role of Stand-alone Sustainability Reports
Stephen Jollands, Chris Akroyd, Norio Sawabe
[K301] Reputational Risk and Environmental Performance Auditing: A Study in the Australian Commonwealth Public Sector
Nacanieli Rika
[K302] The Access to Medicine Index: Reconciling Medicine as a Product and Medicine as a Right
Afshin Mehrpouya, Rita Samiolo
[K303] Corporate Environmental Performance: Determinants and Real Effects
Lewis H.K. Tam, Kangkang Fu, Xin Chang
[K304] Beneficiary Accountability in NGOs: Can It Be Better in Donor Funded -projects as Compared to Non-donor Funded Projects?
Mohammed Mohi Uddin, Ataur Rahman Belal


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