Accounting, Auditing & Accountability Journal: Volume 15 Issue 1

Standard costing and budgetary control in the British iron and steel industry: A study of accounting change

John Richard Edwards, Trevor Boyns, Mark Matthews

The use of accounting to help apply the principles of scientific management to business affairs is associated with the adoption of standard costing and budgetary control. This…

Professionalism, organizational‐professional conflict and work outcomes: A study of certified management accountants

William E. Shafer, L. Jane Park, Woody M. Liao

This study examines the relationships among professionalism, organizational‐ professional conflict and various work outcomes for a sample of Certified Management Accountants. We…

Financial accounting reforms in the Australian public sector: An episode in institutional thinking

Brad Potter

In recent years in Australia, accounting regulations have been developed that require the adoption of commercial accounting and reporting practices by public‐sector organisations…

Environmental disclosure by companies involved in initial public offerings

Martin Freedman, A.J. Stagliano

This paper is concerned with financial statement disclosure of environmental liabilities by companies that are coming to the US securities market for the first time in an initial…

Methodological issues: The use of critical ethnography as an active research methodology

Colin Dey

Ethnography has emerged as a potentially valuable empirical means of understanding how and why accounting operates within organisations. However, its use in the accounting…