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Publisher: Elsevier   (Total: 3030 journals)

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Showing 1 - 200 of 3030 Journals sorted alphabetically
AASRI Procedia     Open Access   (Followers: 15)
Academic Pediatrics     Hybrid Journal   (Followers: 20, SJR: 1.402, h-index: 51)
Academic Radiology     Hybrid Journal   (Followers: 16, SJR: 1.008, h-index: 75)
Accident Analysis & Prevention     Partially Free   (Followers: 79, SJR: 1.109, h-index: 94)
Accounting Forum     Hybrid Journal   (Followers: 22, SJR: 0.612, h-index: 27)
Accounting, Organizations and Society     Hybrid Journal   (Followers: 27, SJR: 2.515, h-index: 90)
Achievements in the Life Sciences     Open Access   (Followers: 4)
Acta Anaesthesiologica Taiwanica     Open Access   (Followers: 5, SJR: 0.338, h-index: 19)
Acta Astronautica     Hybrid Journal   (Followers: 303, SJR: 0.726, h-index: 43)
Acta Automatica Sinica     Full-text available via subscription   (Followers: 3)
Acta Biomaterialia     Hybrid Journal   (Followers: 25, SJR: 2.02, h-index: 104)
Acta Colombiana de Cuidado Intensivo     Full-text available via subscription  
Acta de Investigación Psicológica     Open Access   (Followers: 2)
Acta Ecologica Sinica     Open Access   (Followers: 8, SJR: 0.172, h-index: 29)
Acta Haematologica Polonica     Free   (SJR: 0.123, h-index: 8)
Acta Histochemica     Hybrid Journal   (Followers: 3, SJR: 0.604, h-index: 38)
Acta Materialia     Hybrid Journal   (Followers: 196, SJR: 3.683, h-index: 202)
Acta Mathematica Scientia     Full-text available via subscription   (Followers: 5, SJR: 0.615, h-index: 21)
Acta Mechanica Solida Sinica     Full-text available via subscription   (Followers: 9, SJR: 0.442, h-index: 21)
Acta Oecologica     Hybrid Journal   (Followers: 9, SJR: 0.915, h-index: 53)
Acta Otorrinolaringologica (English Edition)     Full-text available via subscription   (Followers: 1)
Acta Otorrinolaringológica Española     Full-text available via subscription   (Followers: 3, SJR: 0.311, h-index: 16)
Acta Pharmaceutica Sinica B     Open Access   (Followers: 2)
Acta Poética     Open Access   (Followers: 4)
Acta Psychologica     Hybrid Journal   (Followers: 21, SJR: 1.365, h-index: 73)
Acta Sociológica     Open Access  
Acta Tropica     Hybrid Journal   (Followers: 5, SJR: 1.059, h-index: 77)
Acta Urológica Portuguesa     Open Access  
Actas Dermo-Sifiliograficas     Full-text available via subscription   (Followers: 4)
Actas Dermo-Sifiliográficas (English Edition)     Full-text available via subscription   (Followers: 3)
Actas Urológicas Españolas     Full-text available via subscription   (Followers: 3, SJR: 0.383, h-index: 19)
Actas Urológicas Españolas (English Edition)     Full-text available via subscription   (Followers: 2)
Actualites Pharmaceutiques     Full-text available via subscription   (Followers: 5, SJR: 0.141, h-index: 3)
Actualites Pharmaceutiques Hospitalieres     Full-text available via subscription   (Followers: 4, SJR: 0.112, h-index: 2)
Acupuncture and Related Therapies     Hybrid Journal   (Followers: 4)
Ad Hoc Networks     Hybrid Journal   (Followers: 11, SJR: 0.967, h-index: 57)
Addictive Behaviors     Hybrid Journal   (Followers: 15, SJR: 1.514, h-index: 92)
Addictive Behaviors Reports     Open Access   (Followers: 5)
Additive Manufacturing     Hybrid Journal   (Followers: 7, SJR: 1.039, h-index: 5)
Additives for Polymers     Full-text available via subscription   (Followers: 20)
Advanced Drug Delivery Reviews     Hybrid Journal   (Followers: 120, SJR: 5.2, h-index: 222)
Advanced Engineering Informatics     Hybrid Journal   (Followers: 11, SJR: 1.265, h-index: 53)
Advanced Powder Technology     Hybrid Journal   (Followers: 16, SJR: 0.739, h-index: 33)
Advances in Accounting     Hybrid Journal   (Followers: 8, SJR: 0.299, h-index: 15)
Advances in Agronomy     Full-text available via subscription   (Followers: 15, SJR: 2.071, h-index: 82)
Advances in Anesthesia     Full-text available via subscription   (Followers: 24, SJR: 0.169, h-index: 4)
Advances in Antiviral Drug Design     Full-text available via subscription   (Followers: 3)
Advances in Applied Mathematics     Full-text available via subscription   (Followers: 6, SJR: 1.054, h-index: 35)
Advances in Applied Mechanics     Full-text available via subscription   (Followers: 10, SJR: 0.801, h-index: 26)
Advances in Applied Microbiology     Full-text available via subscription   (Followers: 21, SJR: 1.286, h-index: 49)
Advances In Atomic, Molecular, and Optical Physics     Full-text available via subscription   (Followers: 16, SJR: 3.31, h-index: 42)
Advances in Biological Regulation     Hybrid Journal   (Followers: 4, SJR: 2.277, h-index: 43)
Advances in Botanical Research     Full-text available via subscription   (Followers: 3, SJR: 0.619, h-index: 48)
Advances in Cancer Research     Full-text available via subscription   (Followers: 26, SJR: 2.215, h-index: 78)
Advances in Carbohydrate Chemistry and Biochemistry     Full-text available via subscription   (Followers: 9, SJR: 0.9, h-index: 30)
Advances in Catalysis     Full-text available via subscription   (Followers: 5, SJR: 2.139, h-index: 42)
Advances in Cellular and Molecular Biology of Membranes and Organelles     Full-text available via subscription   (Followers: 12)
Advances in Chemical Engineering     Full-text available via subscription   (Followers: 24, SJR: 0.183, h-index: 23)
Advances in Child Development and Behavior     Full-text available via subscription   (Followers: 10, SJR: 0.665, h-index: 29)
Advances in Chronic Kidney Disease     Full-text available via subscription   (Followers: 8, SJR: 1.268, h-index: 45)
Advances in Clinical Chemistry     Full-text available via subscription   (Followers: 28, SJR: 0.938, h-index: 33)
Advances in Colloid and Interface Science     Full-text available via subscription   (Followers: 18, SJR: 2.314, h-index: 130)
Advances in Computers     Full-text available via subscription   (Followers: 16, SJR: 0.223, h-index: 22)
Advances in Developmental Biology     Full-text available via subscription   (Followers: 11)
Advances in Digestive Medicine     Open Access   (Followers: 4)
Advances in DNA Sequence-Specific Agents     Full-text available via subscription   (Followers: 5)
Advances in Drug Research     Full-text available via subscription   (Followers: 22)
Advances in Ecological Research     Full-text available via subscription   (Followers: 39, SJR: 3.25, h-index: 43)
Advances in Engineering Software     Hybrid Journal   (Followers: 25, SJR: 0.486, h-index: 10)
Advances in Experimental Biology     Full-text available via subscription   (Followers: 7)
Advances in Experimental Social Psychology     Full-text available via subscription   (Followers: 38, SJR: 5.465, h-index: 64)
Advances in Exploration Geophysics     Full-text available via subscription   (Followers: 3)
Advances in Fluorine Science     Full-text available via subscription   (Followers: 8)
Advances in Food and Nutrition Research     Full-text available via subscription   (Followers: 41, SJR: 0.674, h-index: 38)
Advances in Fuel Cells     Full-text available via subscription   (Followers: 14)
Advances in Genetics     Full-text available via subscription   (Followers: 15, SJR: 2.558, h-index: 54)
Advances in Genome Biology     Full-text available via subscription   (Followers: 11)
Advances in Geophysics     Full-text available via subscription   (Followers: 6, SJR: 2.325, h-index: 20)
Advances in Heat Transfer     Full-text available via subscription   (Followers: 18, SJR: 0.906, h-index: 24)
Advances in Heterocyclic Chemistry     Full-text available via subscription   (Followers: 8, SJR: 0.497, h-index: 31)
Advances in Human Factors/Ergonomics     Full-text available via subscription   (Followers: 22)
Advances in Imaging and Electron Physics     Full-text available via subscription   (Followers: 2, SJR: 0.396, h-index: 27)
Advances in Immunology     Full-text available via subscription   (Followers: 33, SJR: 4.152, h-index: 85)
Advances in Inorganic Chemistry     Full-text available via subscription   (Followers: 9, SJR: 1.132, h-index: 42)
Advances in Insect Physiology     Full-text available via subscription   (Followers: 3, SJR: 1.274, h-index: 27)
Advances in Integrative Medicine     Hybrid Journal   (Followers: 4)
Advances in Intl. Accounting     Full-text available via subscription   (Followers: 4)
Advances in Life Course Research     Hybrid Journal   (Followers: 7, SJR: 0.764, h-index: 15)
Advances in Lipobiology     Full-text available via subscription   (Followers: 1)
Advances in Magnetic and Optical Resonance     Full-text available via subscription   (Followers: 8)
Advances in Marine Biology     Full-text available via subscription   (Followers: 16, SJR: 1.645, h-index: 45)
Advances in Mathematics     Full-text available via subscription   (Followers: 10, SJR: 3.261, h-index: 65)
Advances in Medical Sciences     Hybrid Journal   (Followers: 5, SJR: 0.489, h-index: 25)
Advances in Medicinal Chemistry     Full-text available via subscription   (Followers: 5)
Advances in Microbial Physiology     Full-text available via subscription   (Followers: 4, SJR: 1.44, h-index: 51)
Advances in Molecular and Cell Biology     Full-text available via subscription   (Followers: 21)
Advances in Molecular and Cellular Endocrinology     Full-text available via subscription   (Followers: 10)
Advances in Molecular Toxicology     Full-text available via subscription   (Followers: 6, SJR: 0.324, h-index: 8)
Advances in Nanoporous Materials     Full-text available via subscription   (Followers: 3)
Advances in Oncobiology     Full-text available via subscription   (Followers: 3)
Advances in Organometallic Chemistry     Full-text available via subscription   (Followers: 15, SJR: 2.885, h-index: 45)
Advances in Parallel Computing     Full-text available via subscription   (Followers: 7, SJR: 0.148, h-index: 11)
Advances in Parasitology     Full-text available via subscription   (Followers: 7, SJR: 2.37, h-index: 73)
Advances in Pediatrics     Full-text available via subscription   (Followers: 20, SJR: 0.4, h-index: 28)
Advances in Pharmaceutical Sciences     Full-text available via subscription   (Followers: 14)
Advances in Pharmacology     Full-text available via subscription   (Followers: 13, SJR: 1.718, h-index: 58)
Advances in Physical Organic Chemistry     Full-text available via subscription   (Followers: 7, SJR: 0.384, h-index: 26)
Advances in Phytomedicine     Full-text available via subscription  
Advances in Planar Lipid Bilayers and Liposomes     Full-text available via subscription   (Followers: 3, SJR: 0.248, h-index: 11)
Advances in Plant Biochemistry and Molecular Biology     Full-text available via subscription   (Followers: 8)
Advances in Plant Pathology     Full-text available via subscription   (Followers: 5)
Advances in Porous Media     Full-text available via subscription   (Followers: 4)
Advances in Protein Chemistry     Full-text available via subscription   (Followers: 18)
Advances in Protein Chemistry and Structural Biology     Full-text available via subscription   (Followers: 17, SJR: 1.5, h-index: 62)
Advances in Psychology     Full-text available via subscription   (Followers: 56)
Advances in Quantum Chemistry     Full-text available via subscription   (Followers: 5, SJR: 0.478, h-index: 32)
Advances in Radiation Oncology     Open Access  
Advances in Small Animal Medicine and Surgery     Hybrid Journal   (Followers: 1, SJR: 0.1, h-index: 2)
Advances in Space Research     Full-text available via subscription   (Followers: 332, SJR: 0.606, h-index: 65)
Advances in Structural Biology     Full-text available via subscription   (Followers: 7)
Advances in Surgery     Full-text available via subscription   (Followers: 6, SJR: 0.823, h-index: 27)
Advances in the Study of Behavior     Full-text available via subscription   (Followers: 28, SJR: 1.321, h-index: 56)
Advances in Veterinary Medicine     Full-text available via subscription   (Followers: 14)
Advances in Veterinary Science and Comparative Medicine     Full-text available via subscription   (Followers: 12)
Advances in Virus Research     Full-text available via subscription   (Followers: 5, SJR: 1.878, h-index: 68)
Advances in Water Resources     Hybrid Journal   (Followers: 42, SJR: 2.408, h-index: 94)
Aeolian Research     Hybrid Journal   (Followers: 5, SJR: 0.973, h-index: 22)
Aerospace Science and Technology     Hybrid Journal   (Followers: 304, SJR: 0.816, h-index: 49)
AEU - Intl. J. of Electronics and Communications     Hybrid Journal   (Followers: 8, SJR: 0.318, h-index: 36)
African J. of Emergency Medicine     Open Access   (Followers: 4, SJR: 0.344, h-index: 6)
Ageing Research Reviews     Hybrid Journal   (Followers: 7, SJR: 3.289, h-index: 78)
Aggression and Violent Behavior     Hybrid Journal   (Followers: 390, SJR: 1.385, h-index: 72)
Agri Gene     Hybrid Journal  
Agricultural and Forest Meteorology     Hybrid Journal   (Followers: 15, SJR: 2.18, h-index: 116)
Agricultural Systems     Hybrid Journal   (Followers: 29, SJR: 1.275, h-index: 74)
Agricultural Water Management     Hybrid Journal   (Followers: 36, SJR: 1.546, h-index: 79)
Agriculture and Agricultural Science Procedia     Open Access  
Agriculture and Natural Resources     Open Access   (Followers: 1)
Agriculture, Ecosystems & Environment     Hybrid Journal   (Followers: 48, SJR: 1.879, h-index: 120)
Ain Shams Engineering J.     Open Access   (Followers: 5, SJR: 0.434, h-index: 14)
Air Medical J.     Hybrid Journal   (Followers: 3, SJR: 0.234, h-index: 18)
AKCE Intl. J. of Graphs and Combinatorics     Open Access   (SJR: 0.285, h-index: 3)
Alcohol     Hybrid Journal   (Followers: 9, SJR: 0.922, h-index: 66)
Alcoholism and Drug Addiction     Open Access   (Followers: 5)
Alergologia Polska : Polish J. of Allergology     Full-text available via subscription   (Followers: 1)
Alexandria Engineering J.     Open Access   (Followers: 1, SJR: 0.436, h-index: 12)
Alexandria J. of Medicine     Open Access  
Algal Research     Partially Free   (Followers: 7, SJR: 2.05, h-index: 20)
Alkaloids: Chemical and Biological Perspectives     Full-text available via subscription   (Followers: 3)
Allergologia et Immunopathologia     Full-text available via subscription   (Followers: 1, SJR: 0.46, h-index: 29)
Allergology Intl.     Open Access   (Followers: 5, SJR: 0.776, h-index: 35)
ALTER - European J. of Disability Research / Revue Européenne de Recherche sur le Handicap     Full-text available via subscription   (Followers: 6, SJR: 0.158, h-index: 9)
Alzheimer's & Dementia     Hybrid Journal   (Followers: 45, SJR: 4.289, h-index: 64)
Alzheimer's & Dementia: Diagnosis, Assessment & Disease Monitoring     Open Access   (Followers: 5)
Alzheimer's & Dementia: Translational Research & Clinical Interventions     Open Access   (Followers: 3)
American Heart J.     Hybrid Journal   (Followers: 45, SJR: 3.157, h-index: 153)
American J. of Cardiology     Hybrid Journal   (Followers: 47, SJR: 2.063, h-index: 186)
American J. of Emergency Medicine     Hybrid Journal   (Followers: 34, SJR: 0.574, h-index: 65)
American J. of Geriatric Pharmacotherapy     Full-text available via subscription   (Followers: 6, SJR: 1.091, h-index: 45)
American J. of Geriatric Psychiatry     Hybrid Journal   (Followers: 14, SJR: 1.653, h-index: 93)
American J. of Human Genetics     Hybrid Journal   (Followers: 32, SJR: 8.769, h-index: 256)
American J. of Infection Control     Hybrid Journal   (Followers: 25, SJR: 1.259, h-index: 81)
American J. of Kidney Diseases     Hybrid Journal   (Followers: 31, SJR: 2.313, h-index: 172)
American J. of Medicine     Hybrid Journal   (Followers: 48, SJR: 2.023, h-index: 189)
American J. of Medicine Supplements     Full-text available via subscription   (Followers: 3)
American J. of Obstetrics and Gynecology     Hybrid Journal   (Followers: 174, SJR: 2.255, h-index: 171)
American J. of Ophthalmology     Hybrid Journal   (Followers: 51, SJR: 2.803, h-index: 148)
American J. of Ophthalmology Case Reports     Open Access   (Followers: 2)
American J. of Orthodontics and Dentofacial Orthopedics     Full-text available via subscription   (Followers: 6, SJR: 1.249, h-index: 88)
American J. of Otolaryngology     Hybrid Journal   (Followers: 22, SJR: 0.59, h-index: 45)
American J. of Pathology     Hybrid Journal   (Followers: 23, SJR: 2.653, h-index: 228)
American J. of Preventive Medicine     Hybrid Journal   (Followers: 21, SJR: 2.764, h-index: 154)
American J. of Surgery     Hybrid Journal   (Followers: 32, SJR: 1.286, h-index: 125)
American J. of the Medical Sciences     Hybrid Journal   (Followers: 13, SJR: 0.653, h-index: 70)
Ampersand : An Intl. J. of General and Applied Linguistics     Open Access   (Followers: 5)
Anaerobe     Hybrid Journal   (Followers: 4, SJR: 1.066, h-index: 51)
Anaesthesia & Intensive Care Medicine     Full-text available via subscription   (Followers: 52, SJR: 0.124, h-index: 9)
Anaesthesia Critical Care & Pain Medicine     Full-text available via subscription   (Followers: 3)
Anales de Cirugia Vascular     Full-text available via subscription  
Anales de Pediatría     Full-text available via subscription   (Followers: 2, SJR: 0.209, h-index: 27)
Anales de Pediatría (English Edition)     Full-text available via subscription  
Anales de Pediatría Continuada     Full-text available via subscription   (SJR: 0.104, h-index: 3)
Analytic Methods in Accident Research     Hybrid Journal   (Followers: 2, SJR: 2.577, h-index: 7)
Analytica Chimica Acta     Hybrid Journal   (Followers: 38, SJR: 1.548, h-index: 152)
Analytical Biochemistry     Hybrid Journal   (Followers: 154, SJR: 0.725, h-index: 154)
Analytical Chemistry Research     Open Access   (Followers: 7, SJR: 0.18, h-index: 2)
Analytical Spectroscopy Library     Full-text available via subscription   (Followers: 10)
Anesthésie & Réanimation     Full-text available via subscription  
Anesthesiology Clinics     Full-text available via subscription   (Followers: 21, SJR: 0.421, h-index: 40)
Angiología     Full-text available via subscription   (SJR: 0.124, h-index: 9)
Angiologia e Cirurgia Vascular     Open Access  
Animal Behaviour     Hybrid Journal   (Followers: 143, SJR: 1.907, h-index: 126)
Animal Feed Science and Technology     Hybrid Journal   (Followers: 5, SJR: 1.151, h-index: 83)
Animal Reproduction Science     Hybrid Journal   (Followers: 5, SJR: 0.711, h-index: 78)
Annales d'Endocrinologie     Full-text available via subscription   (SJR: 0.394, h-index: 30)
Annales d'Urologie     Full-text available via subscription  
Annales de Cardiologie et d'Angéiologie     Full-text available via subscription   (SJR: 0.177, h-index: 13)
Annales de Chirurgie de la Main et du Membre Supérieur     Full-text available via subscription  
Annales de Chirurgie Plastique Esthétique     Full-text available via subscription   (Followers: 2, SJR: 0.354, h-index: 22)
Annales de Chirurgie Vasculaire     Full-text available via subscription   (Followers: 1)

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Journal Cover Accounting Forum
  [SJR: 0.612]   [H-I: 27]   [22 followers]  Follow
    
   Hybrid Journal Hybrid journal (It can contain Open Access articles)
   ISSN (Print) 0155-9982 - ISSN (Online) 1467-6303
   Published by Elsevier Homepage  [3030 journals]
  • Multiple logics and accounting mutations in the Italian National Health
           Service
    • Authors: Eugenio Anessi-Pessina; Elena Cantù
      Abstract: Publication date: Available online 15 April 2017
      Source:Accounting Forum
      Author(s): Eugenio Anessi-Pessina, Elena Cantù
      Traditional public administration (PA) relied on cash- or commitment-based budgets, while NPM advocated accruals accounting. Currently, Continental Europe is witnessing the re-emergence of the PA logic, but the relevant accounting implications have been insufficiently investigated. We focus on the Italian National Health Service. Our findings suggest that accruals accounting will not be repealed. However, accounting mutations will be introduced to increase consistency with the PA logic and budgetary accounting. Accruals accounting numbers will be interpreted and used accordingly. Great attention will be paid to nation-wide consolidated statements for the control of public finances, while faithful representation of individual organisations will be overshadowed.

      PubDate: 2017-04-18T18:09:22Z
      DOI: 10.1016/j.accfor.2017.03.001
       
  • Market valuation of greenhouse gas emissions under a mandatory reporting
           regime: Evidence from the UK
    • Authors: Diogenis Baboukardos
      Abstract: Publication date: Available online 30 March 2017
      Source:Accounting Forum
      Author(s): Diogenis Baboukardos
      This study provides evidence on the potential benefits of mandatory environmental reporting for listed firms’ market valuation. It takes advantage of recent regulation that requires all listed firms in the UK to report their annual greenhouse gas (GHG) emissions in their annual reports and shows that the magnitude of the negative association between GHG emissions and the market value of listed firms decreased after the introduction of the reporting regulation. This decline is attributed to regulation forestalling shareholders’ negative reflexive reaction toward firms’ carbon disclosures, as proposed by the theoretical work of Unerman and O’Dwyer (2007).

      PubDate: 2017-04-04T03:17:33Z
      DOI: 10.1016/j.accfor.2017.02.003
       
  • IFRS adoption: A costly change that keeps on costing
    • Authors: Nicholas L. Pawsey
      Abstract: Publication date: Available online 18 March 2017
      Source:Accounting Forum
      Author(s): Nicholas L. Pawsey
      This paper documents the results of a study exploring the transitionary and ongoing costs incurred by Australian companies from their use of IFRS. A longitudinal survey approach was adopted. Challenging the underlying logic of convergence, survey results highlighted that IFRS is costly for firms both in the lead up to adoption and thereafter. Specifically, the transition to IFRS imposed significant AIS, staff training and development, financial statement user education, and financial statement adjustment costs on many firms. Furthermore, many firms perceived that IFRS adoption has resulted in an ongoing increase of 20% or more on annual accounting and compliance costs.

      PubDate: 2017-03-21T07:25:34Z
      DOI: 10.1016/j.accfor.2017.02.002
       
  • Public sector reforms and public private partnerships: Overview and
           research agenda
    • Authors: Eugenio Caperchione; Istemi Demirag; Giuseppe Grossi
      Abstract: Publication date: Available online 6 March 2017
      Source:Accounting Forum
      Author(s): Eugenio Caperchione, Istemi Demirag, Giuseppe Grossi
      The purpose of this editorial paper is to introduce the special issue and outline its majorthemes. This special issue of Accounting Forum aims to stimulate interdisciplinary and critical research on public sector reforms, particularly in the context of Public Private Partnerships and other public sector organisations. The editorial also seeks to provide a research agenda and new directions for more research in the field, considering the ambiguities of this hybrid organisational forms and the complexity of accounting and accountability reforms.

      PubDate: 2017-03-09T08:13:10Z
      DOI: 10.1016/j.accfor.2017.01.003
       
  • Effects of the institutional environment on public-private partnership
           (P3) projects: Evidence from Canada
    • Authors: Michael Opara; Fathi Elloumi; Oliver Okafor; Hussein Warsame
      Abstract: Publication date: Available online 22 February 2017
      Source:Accounting Forum
      Author(s): Michael Opara, Fathi Elloumi, Oliver Okafor, Hussein Warsame
      The purpose of this paper is to understand the effects of the institutional environment on project outcomes in order to contribute to the accumulating accounting literature on P3s. Based on an empirical study of Alberta’s institutional environment, using Edmonton’s Anthony Henday Highway P3 projects, we analyze how the: a) political environment enables or disenables P3 outcomes; b) policy/business environment impacts project development and implementation; and c) organizational capacity affects P3 outcomes and vice versa. Adopting a neo-institutionalism perspective and a case study approach, we investigate the effects of the institutional environment on P3 project outcomes. This research is based on 35 semi-structured interviews of public sector executive managers, political actors, senior industry executives, project consultants/advisors, labour union, media specialists, community advocates and public policy analysts in the P3 industry who participated in Alberta’s P3 projects from 2004 to 2016. We find that the institutional environment has significant influence on project performance, and program permanence/continuity. Our study suggests that P3 enabling environments present: 1) relevant P3 policy measures and committed political support by field actors; 2) a path-dependent response to project outcomes; and 3) institutional environment elements that are mutually re-enforcing with synergistic effects. In effect, we document that a strong political leadership support for P3s, a favourable policy environment, and effective organizational capacity are pre-requisite factors for the successful implementation of P3s. Given the unsettled debate about various methodological approaches to value for money (VfM) determination for assessing P3s, we are unsure whether our findings are partly influenced by inconsistent accounting standards for P3s across jurisdictions. Our study highlights critical P3 enabling attributes that would be beneficial to accounting researchers interested in institutional environment studies and co-operative arrangements, accountants, public sector policy managers, regulators, and private sector partners saddled with the task of developing and implementing P3 projects in various institutional and/or contextual settings.

      PubDate: 2017-02-23T20:10:15Z
      DOI: 10.1016/j.accfor.2017.01.002
       
  • The decline of the professionally-qualified accounting academic:
           Recruitment into the accounting academic community
    • Authors: Catriona Paisey; Nicholas J. Paisey
      Abstract: Publication date: Available online 22 February 2017
      Source:Accounting Forum
      Author(s): Catriona Paisey, Nicholas J. Paisey
      The profile of the accounting academic has changed in recent years. The earliest academics were often recruited from the accountancy profession. Now the typical accounting academic recruit has a profile similar to the rest of the university, with the PhD being the qualification of choice. The reasons for this trend are examined using a cultural and institutional logics framework. The recruitment context and the institutional changes impacting on recruitment in accounting in academia are explored through the views of heads of department who have knowledge of both their institution’s recruitment policies and of the requirements of their discipline. As the research assessment process appears to be a driver of changing recruitment patterns, recruitment is considered in contrasting contexts: Scotland, where periodic research assessment takes place in both old and new universities, and the Republic of Ireland which does not have such a process. Despite differences in the views expressed by heads in these different contexts and differences in their research environments, the trend in all sectors is towards the recruitment (Scotland) or development (Republic of Ireland) of PhD holders rather than professionally qualified staff. The consequences for the nature of the discipline are discussed.

      PubDate: 2017-02-23T20:10:15Z
      DOI: 10.1016/j.accfor.2017.02.001
       
  • ‘Agents-in-focus’ and ‘Agents-in-context’: The strong
           structuration analysis of central government accounting practices and
           reforms in Nepal
    • Authors: Pawan Adhikari; Kelum Jayasinghe
      Abstract: Publication date: Available online 19 January 2017
      Source:Accounting Forum
      Author(s): Pawan Adhikari, Kelum Jayasinghe
      Drawing on Stones’ (2005) strong structuration theory, the paper unfolds why and how the key stakeholders of central government accounting in Nepal are involved in the reproduction of routinised accounting practices, resisting the externally-propagated changes. Government accountants (the agents-in-focus) through their capability to control the budget routines have enjoyed a powerful social position in their position–practice relations with the agents-in-context, i.e. professional accountants and international consultants, higher-level officers and administrators, auditors, and politicians. Social position along with historically-imbued dispositions and their conduct and context analysis have enabled government accountants to strategically exercise their agency. Government accountants have articulated duality and a dialectic relation with the agents-in-context, which have resulted in the reproduction of everyday accounting practice and the resistance to the World Bank-led reforms, such as accrual accounting and, more recently, the Cash-Basis IPSAS.

      PubDate: 2017-01-23T05:23:58Z
      DOI: 10.1016/j.accfor.2017.01.001
       
  • Commentary: A theoretical model of stakeholder perceptions of a new
           financial reporting system
    • Authors: Ian Thomson
      Abstract: Publication date: Available online 11 January 2017
      Source:Accounting Forum
      Author(s): Ian Thomson


      PubDate: 2017-01-16T04:57:43Z
      DOI: 10.1016/j.accfor.2016.11.002
       
  • Accounting and taxation: Conjoined twins or separate siblings?
    • Authors: Prem Sikka
      Abstract: Publication date: Available online 6 January 2017
      Source:Accounting Forum
      Author(s): Prem Sikka
      This paper explores the relationship between accounting and taxation through the recent proposals for curbing corporate tax avoidance advanced by the Organisation for Economic Co-operation and Development (OECD) and the European Union (EU). The OECD is content to tweak pricing and fails to address the faultlines of accounting. The EU is promoting ‘unitary taxation’ and advocates a major reform of the way taxable profits are to be calculated. As IFRSs have reduced the usefulness of accounting numbers for taxation purposes, the EU has sought to recalibrate basic elements of accounting. This has considerable implications for the development of accounting.

      PubDate: 2017-01-09T04:33:59Z
      DOI: 10.1016/j.accfor.2016.12.003
       
  • The impact of community expectations on corporate community involvement
           disclosures in the UK
    • Authors: Kemi C. Yekini; Ismail Adelopo; Emmanuel Adegbite
      Abstract: Publication date: Available online 2 January 2017
      Source:Accounting Forum
      Author(s): Kemi C. Yekini, Ismail Adelopo, Emmanuel Adegbite
      Despite increase mistrust between corporations and societies in the aftermath of the global corporate misbehaviours, the literature examining the impact of community concerns on corporate communications is undeveloped. Our paper is timely; it contributes to the literature on corporate social responsibility (CSR) by considering the impacts of community expectations on Corporate Community Involvement Disclosures (CCID) using a ten-year panel study. We advance CSR communication research by providing a fresh theoretical perspective – media-agenda-setting theory – to the broad CSR debate and the CCID subset of this debate. Our findings support the media-agenda theoretical expectation and provide important practice and policy recommendations for improving interactions between corporations and their communities.

      PubDate: 2017-01-09T04:33:59Z
      DOI: 10.1016/j.accfor.2016.12.006
       
  • Commentary: A proposal for theoretical models of stakeholder perceptions
           of a new financial reporting system
    • Authors: Ian Thomson
      Pages: 316 - 318
      Abstract: Publication date: December 2016
      Source:Accounting Forum, Volume 40, Issue 4
      Author(s): Ian Thomson
      This commentary explores the article by Fontes et al. published in this issue of Accounting Forum. They argue that the scope of IFRS continues to widen across the world using a number of social science disciplines to discuss stakeholder perceptions of change. The commentary uses Hegel's Science of Logic to situate their arguments through four key theoretical approaches that are prominent in the accounting literature. Ultimately, this has the potential to situate IASB frameworks in such a way as to challenge the economic and neoliberal logic on which modern accounting is based.

      PubDate: 2016-12-21T10:49:25Z
      DOI: 10.1016/j.accfor.2016.11.003
       
  • Does assurance on CSR reporting enhance environmental reputation? An
           examination in the U.S. context
    • Authors: Rachel N. Birkey; Giovanna Michelon; Dennis M. Patten; Jomo Sankara
      Pages: 143 - 152
      Abstract: Publication date: Available online 20 July 2016
      Source:Accounting Forum
      Author(s): Rachel N. Birkey, Giovanna Michelon, Dennis M. Patten, Jomo Sankara


      PubDate: 2016-07-24T04:11:00Z
      DOI: 10.1016/j.accfor.2016.07.001
       
  • Shades of governmental financial reporting with a national accounting
           twist
    • Authors: Josette Caruana
      Pages: 153 - 165
      Abstract: Publication date: Available online 2 July 2016
      Source:Accounting Forum
      Author(s): Josette Caruana
      Malta is an example of an EU member state that is implementing governmental accounting reform in anticipation of the EU requirements. The proposed outcome from the new accounting system is examined and compared with the government reporting of another EU member state that has an established accrual accounting system, namely, the UK. The influence of national accounting rules on UK's financial reporting and budgeting is now pervasive, especially for consolidation. The proposed accounting system in Malta emphasises the reconciliation of the cash deficit with the accrual deficit, however, more influence of national accounting rules is expected as the system develops.

      PubDate: 2016-07-06T10:19:45Z
      DOI: 10.1016/j.accfor.2016.06.002
       
  • Integrated reporting: A structured literature review
    • Authors: John Dumay; Cristiana Bernardi; James Guthrie; Paola Demartini
      Pages: 166 - 185
      Abstract: Publication date: Available online 29 June 2016
      Source:Accounting Forum
      Author(s): John Dumay, Cristianna Bernardi, James Guthrie, Paola Demartini
      This paper reviews the field of integrated reporting (<IR>) to develop insights into how <IR> research is developing, offer a critique of the research to date, and outline future research opportunities. We find that most published <IR> research presents normative arguments for <IR> and there is little research examining <IR> practice. Thus, we call for more research that critiques <IR>’s rhetoric and practice. To frame future research we refer to parallels from intellectual capital research that identifies four distinct research stages to outline how <IR> research might emerge. Thus, this paper offers an insightful critique into an emerging accounting practice.

      PubDate: 2016-07-01T07:41:22Z
      DOI: 10.1016/j.accfor.2016.06.001
       
  • Successful changes in management accounting systems: A healthcare case
           study
    • Authors: Clelia Fiondella; Riccardo Macchioni; Marco Maffei; Rosanna Spanò
      Pages: 186 - 204
      Abstract: Publication date: Available online 10 June 2016
      Source:Accounting Forum
      Author(s): Clelia Fiondella, Riccardo Macchioni, Marco Maffei, Rosanna Spanò
      This paper explores how a change in the management accounting systems (MAS) of healthcare organisations was implemented in a manner acceptable to those involved. The study employed a longitudinal case study of a university hospital in southern Italy, and was informed by Broadbent and Laughlin's Middle Range Theory (MRT). The findings revealed that the change in the MAS was successful due to the involvement of professionals in the ongoing process of change. This involvement reduced their natural tendency to resist, and increased the commitment of the various groups of professionals to the new business culture.

      PubDate: 2016-06-16T18:03:06Z
      DOI: 10.1016/j.accfor.2016.05.004
       
  • Accounting representations of public debt and deficits in European central
           government accounts: An exploration of anomalies and contradictions
    • Authors: Yuri Biondi
      Pages: 205 - 219
      Abstract: Publication date: Available online 4 June 2016
      Source:Accounting Forum
      Author(s): Yuri Biondi
      This article provides a theoretical view on European general government accounting, focusing on overarching accounting principles and models, as well as their consequences on the working and the very existence of public service activity. Our analysis applies to illustrative cases concerning: meaning of public deficit on accruals basis with a view to nature and use of public debt for redistributive purpose; the strange case of taxation on public sector employees’ remunerations and benefits; accounting for employees benefits provisioning; and measurement of public debt and deficit following European Union fiscal supervision of Member States, with specific attention to the Excessive Debt Procedure (EDP). This analysis develops a framework to assess the consistency of accounting models with non-lucrative missions of general interest that belong to public administration. It shows how budgetary accounting does (and should) complement accruals-based accounting in public sector accounting systems, asking to embed public sector accountability in a public service institutional order that is specific to public administration.

      PubDate: 2016-06-16T18:03:06Z
      DOI: 10.1016/j.accfor.2016.05.003
       
  • Accounting and social movements: An exploration of critical accounting
           praxis
    • Authors: Lesley Catchpowle; Stewart Smyth
      Pages: 220 - 234
      Abstract: Publication date: Available online 9 June 2016
      Source:Accounting Forum
      Author(s): Lesley Catchpowle, Stewart Smyth
      A central tenet of critical accounting research maintains the need to challenge and change existing social relations; moving towards a more emancipated and equitable social order. The question of how critical accounting research upholds this principle has been intermittently discussed. This paper aims to engage with, and further, this discussion by contributing to research linking accounting information to social movements. The paper reviews the literature on accounting and social movements, central to which is the work of Gallhofer and Haslam; using their work as a departure point we discussion the nature of accounting information and focus on social movement unionism (SMU). Drawing on Bakhtinian dialogics and classical Marxism we develop an alternative theoretical framework to analyse an example of accounting information and social movements, covering a trade union pay dispute. The paper concludes with a discussion of the class nature of accounting information, including an exploration of the implications for accounting praxis and agency in the struggles for an emancipated world. The paper builds on the limited amount of existing work in this area; exploring the ‘class belongingness’ of accounting information and developing an understanding which can help guide the praxis of critical accounting researchers.

      PubDate: 2016-06-16T18:03:06Z
      DOI: 10.1016/j.accfor.2016.05.001
       
  • Calculating the carbon footprint: Implications for governing emissions and
           gender relations
    • Authors: Thereza R.S. de Aguiar; Anne Fearfull; María V. Sanagustín Fons
      Pages: 63 - 77
      Abstract: Publication date: Available online 7 May 2016
      Source:Accounting Forum
      Author(s): Thereza R.S. de Aguiar, Anne Fearfull, María V. Sanagustín Fons
      In this article, we use fresh empirical evidence, and draw on feminist and critical accounting and organizational theories to contend that carbon calculators can be interpreted as discriminatory control technologies. They do this by providing a new and flexible vocabulary for governing expenses, costs and investments at a distance, avoiding a sense of direct intervention by the government. Thus, given our stance that the carbon calculator cannot be considered a neutral tool, we argue that it has the potential to control personal responsibilities regarding both environmental and family-based issues.

      PubDate: 2016-05-07T12:44:56Z
      DOI: 10.1016/j.accfor.2016.04.001
       
  • Institutional shareholder activism in Nigeria: An accountability
           perspective
    • Authors: Chinyere O. Uche; Emmanuel Adegbite; Mike Jones
      Pages: 78 - 88
      Abstract: Publication date: Available online 30 March 2016
      Source:Accounting Forum
      Author(s): Chinyere O. Uche, Emmanuel Adegbite, Mike Jones
      Research has identified institutional shareholders and shareholders’ associations as separate groups that are able to interact and promote accountability through shareholder activism. This study employs a qualitative methodology to critically evaluate how institutional shareholders perceive the participation of Nigerian shareholders’ associations in shareholder activism. We examine three features of accountability that are vital in shareholder activism; dialectical activity, independence and agenda. We contribute to the accountability literature by showing how these three features shape institutional shareholders’ perception of shareholders’ associations as shareholder activists. Our findings show distinct differences between the views of representatives from active and passive institutional shareholders.

      PubDate: 2016-04-02T13:50:43Z
      DOI: 10.1016/j.accfor.2016.03.001
       
  • Public debt accounting and management in UK: Refunding or refinancing? Or,
           the strange case of Doctor Jekyll and Mr Hyde in the aftermath of the
           Global Financial Crisis
    • Authors: Yuri Biondi
      Pages: 89 - 105
      Abstract: Publication date: Available online 26 March 2016
      Source:Accounting Forum
      Author(s): Yuri Biondi
      Since the 1990s at least, UK HM Treasury has been leading a general transformation of public service and the relationship between public and private sectors, driven by a distinctive preference for the private sector. This preference has led to transplant the IFRS to provide a balance sheet accounting representation of public administration, while favouring the recourse to private actors for financing, delivering and even auditing the public service. However, in the aftermath of the Global Financial Crisis, since 2007–2008, the joint action of the HM treasury and the Bank of England has been running exceptional policies that belong to and activate the very financial–economic core which constitutes the specific economy of public administration: (i) its use of public borrowing for redistributive purposes; and (ii) its public debt management based upon issuance and progressive refinancing over time. Our analysis provides clear-cut evidence of these policies and their material impact on public debt management. This tells the strange case of Doctor Jekyll who advocates the imitation of private sector by the public administration, while Mister Hyde does actually foster public policies based upon the specific economic working of public administration, which makes it and its public debt different from private entities and their corporate securities.

      PubDate: 2016-03-29T07:43:12Z
      DOI: 10.1016/j.accfor.2016.02.003
       
  • Conforming to accreditation to Iranian hospitals
    • Authors: Dila Agrizzi; Gloria Agyemang; Ebrahim Jaafaripooyan
      Pages: 106 - 124
      Abstract: Publication date: Available online 29 April 2016
      Source:Accounting Forum
      Author(s): Dila Agrizzi, Gloria Agyemang, Ebrahim Jaafaripooyan
      This paper examines the operation of an accreditation programme for hospitals in Iran. It explores the process of accreditation as a regulatory control system and analyses hospitals’ responses to this type of control. We draw on the notion of steering and argue that the accreditation system is transactional in nature. Our findings show that hospitals conform to the scheme, although they also resist some of its requirements. On a wider policy level, we suggest that accreditations offer the accreditor the opportunity to impact on how activities are undertaken, but hospitals require incentives in order to make the necessary organisational changes.

      PubDate: 2016-05-03T05:08:47Z
      DOI: 10.1016/j.accfor.2016.02.002
       
  • Implementing public sector accruals in OECD member states: Major issues
           and challenges
    • Authors: Pawan Adhikari; Levi Gårseth-Nesbakk
      Pages: 125 - 142
      Abstract: Publication date: Available online 30 March 2016
      Source:Accounting Forum
      Author(s): Pawan Adhikari, Levi Gårseth-Nesbakk
      Drawing on extended new institutional theory, this paper has striven to make heard the voices of accountants, budget officers, and policy makers involved in implementing public sector accruals in different OECD member states. Such voices of the organisational actors and the challenges that they are encountering in the process of implementing accrual accounting and budgeting in their specific settings are missing in the existing public sector accruals literature. The empirical findings of the study demonstrate that the political and technical ambiguities in implementing public sector accruals across countries are much broader than outlined in the academic work and presented in the reports and studies of the proponents. Such challenges, when cascaded down to the organisational level, have brought about vast uncertainty and confusion amongst most of the budget and treasury officers who deal with public sector accruals in their specific jurisdictions, threatening the legitimacy at the organisational level. More communication and collaboration amongst the actors at institutional, organisational-field and organisational levels are therefore needed to build a coherent body of knowledge in facilitating public sector accruals reforms across countries.

      PubDate: 2016-04-02T13:50:43Z
      DOI: 10.1016/j.accfor.2016.02.001
       
  • Shareholder protection, income inequality and social health: A proposed
           research agenda
    • Authors: John Ferguson; David Power; Lorna Stevenson; David Collison
      Abstract: Publication date: Available online 16 December 2016
      Source:Accounting Forum
      Author(s): John Ferguson, David Power, Lorna Stevenson, David Collison
      This paper develops a proposed research agenda in order to highlight how corporate governance, accounting and company law are relevant to the consideration of income inequality and wider social health. To illustrate this proposed research agenda, this paper draws on corporate governance research in the law and finance tradition, as well as macro-level studies in accounting concerned with the wider corporate governance context, in order to consider the association between shareholder protection, income inequality and child mortality. Under 5 child mortality is an objective indication of a country’s ability to nurture its children. In an influential body of work, La Porta et al. (1997a, 1997b, 1998, 2008) concluded that a common law legal system which protected the interests of shareholders gave rise to better economic and social outcomes. However, drawing on corporate governance and accounting literature we contend that such a conclusion is flawed. The findings of this paper suggest that common law countries (i.e. those with the greater legal protection for investors) have worse social outcomes in terms of under-5 child mortality.

      PubDate: 2016-12-21T10:49:25Z
      DOI: 10.1016/j.accfor.2016.12.005
       
  • The governmentality and accountability of UK national museums and art
           galleries
    • Authors: Aminah Abdullah; Iqbal Khadaroo
      Abstract: Publication date: Available online 14 December 2016
      Source:Accounting Forum
      Author(s): Aminah Abdullah, Iqbal Khadaroo
      This study furthers our understanding of the role of governmentality mechanisms in relation to other-forming and self-forming accounts of art organisations, by using empirical data collected from interviews with senior managers of UK national museums and art galleries (MAGs) and from secondary published sources. The findings highlight how governmentality mechanisms had power-effects through the creation of knowledge about MAGs and the resistance strategies of MAGs. Whilst the governmentality mechanisms were expected to ensure the automatic functioning of disciplinary power, in some instances the government directly intervened to over-ride decisions taken by senior managers when these conflicted with political imperatives.

      PubDate: 2016-12-21T10:49:25Z
      DOI: 10.1016/j.accfor.2016.12.004
       
  • Commentary: A theoretical model of stakeholder perceptions of a new
           financial reporting system
    • Abstract: Publication date: December 2016
      Source:Accounting Forum, Volume 40, Issue 4
      This commentary is about the article by Fontes et al. published in this issue of Accounting Forum. They argue that their model provides improved understanding of individual characteristics and perceptions of financial reporting users, preparers and auditors that allow regulators and standard setters to devise strategies to cope with a range of implementation problems associated with new financial reporting systems. Their argument is based on an assumption that a better understanding of change processes is required in order to bring about financial reporting system change. They draw upon research from the social sciences to build a multiple factor model to measure stakeholder perceptions of the relative ‘value’ of different financial reporting systems. This commentary reflects on some of the assertions of the model in relation to the social and organisational processes of how accounting standards are changed and on the possibility of combining a multiplicity of factors into a meaningful value or values. Individual perceptions of the possible future value of a financial reporting system are so contextually and socially defined that it is difficult to see how they could be empirically incorporated into their theoretical model. From their literature review the authors have collated an impressive, though not complete, range of factors that may have some impact on some stakeholder's perceptions of the value of financial reporting change. However, the nature, diversity and complexity of factors identified in this paper are such that that they cannot be adequately captured using their proposed model.

      PubDate: 2016-12-21T10:49:25Z
       
  • An examination of the political salience of corporate tax avoidance: A
           case study of the Tax Justice Network
    • Authors: Sam Dallyn
      Abstract: Publication date: Available online 10 December 2016
      Source:Accounting Forum
      Author(s): Sam Dallyn
      Corporate tax avoidance (CTA) has become a high profile issue despite being a complex area of accounting practice. One reason for this has been the civil society campaign opposing tax avoidance. The paper provides a case study of one key civil society actor: the Tax Justice Network (TJN). Existing accounting analysis offers little to explain how some accounting issues acquire political attention and media coverage. To address this, the concept of political salience is introduced into accounting analysis – understood as the creation of focal points in campaigns – to consider how the TJN contributed to the political profile of CTA.

      PubDate: 2016-12-13T17:14:03Z
      DOI: 10.1016/j.accfor.2016.12.002
       
  • Commentary: A proposal for theoretical models of stakeholder perceptions
           of a new financial reporting system
    • Authors: Sanjaya Kuruppu; Glen Lehman
      Abstract: Publication date: Available online 6 December 2016
      Source:Accounting Forum
      Author(s): Sanjaya Kuruppu, Glen Lehman
      This commentary explores the article by Fontes et al. published in this issue of Accounting Forum. They argue that the scope of IFRS continues to widen across the world, using a number of social science disciplines to discuss stakeholder perceptions of change. The commentary uses Hegel's Science of Logic to situate their arguments through four key theoretical approaches that are prominent in the accounting literature. Ultimately, this has the potential to position IASB frameworks in such a way as to challenge the economic and neoliberal logic on which modern accounting is based.

      PubDate: 2016-12-13T17:14:03Z
      DOI: 10.1016/j.accfor.2016.12.001
       
  • Creating and reinforcing discrimination: The controversial role of
           accounting in bank lending
    • Authors: Candauda Arachchige Saliya; Kelum Jayasinghe
      Abstract: Publication date: Available online 28 November 2016
      Source:Accounting Forum
      Author(s): Candauda Arachchige Saliya, Kelum Jayasinghe
      This paper examines the controversial role played by accounting within the discriminatory bank-lending practices of a privately owned bank in Sri Lanka. It reports on an analytical auto-ethnography (during the period 1994–2004) coupled with follow-up interviews and reiterated analyses. Data were analysed using Pierre Bourdieu’s concepts of field, capital, habitus and symbolic violence. The empirical findings of the paper illustrate how key capitals at macro levels (social, cultural and symbolic) are mobilised in the dominance structures within the banking lending field and how individuals with given habitus behave and follow given strategies to deploy rational accounting systems at a micro level to translate discriminatory bank lending policies into practice and, as a result, create and reinforce discrimination.

      PubDate: 2016-11-29T06:09:52Z
      DOI: 10.1016/j.accfor.2016.11.001
       
  • A theoretical model of stakeholder perceptions of a new financial
           reporting system
    • Authors: Alexandra Fontes; Lúcia Lima Rodrigues; Russell Craig
      Abstract: Publication date: Available online 16 November 2016
      Source:Accounting Forum
      Author(s): Alexandra Fontes, Lúcia Lima Rodrigues, Russell Craig
      This paper proposes a theoretical model to assess how stakeholders perceive a major change of an accounting regime: for example, the adoption of International Financial Reporting Standards [IFRS] or an IFRS-based financial reporting system. Using a theory borrowing approach, the model evolves from a review of key factors that have been reported to affect perceptions of change. These factors are drawn from literature dealing with management change, institutional arrangements, psychology, information systems, sociology and financial reporting. The proposed model implicates individual, technical, situational, and change process factors as major elements. Thereby, it highlights a multiplicity of matters that influence perceptions of a financial reporting change. The emerging model holds strong prospect of improving understanding of change processes in general, and financial reporting changes, in particular. The proposed model can be used to assess how any major national financial reporting reform is (or will be) perceived, and whether or not the reform will be successful. The practical insights arising from application of the model can be particularly relevant for regulators and standard-setters in devising appropriate strategies for coping with perceived implementation problems.

      PubDate: 2016-11-22T19:17:07Z
      DOI: 10.1016/j.accfor.2016.10.002
       
  • General motors: A financialized account of corporate behaviour
           1909–1940
    • Authors: Giuliano Maielli; Colin Haslam
      Abstract: Publication date: Available online 20 October 2016
      Source:Accounting Forum
      Author(s): Giuliano Maielli, Colin Haslam
      This paper constructs an alternative account of resource stewardship at General Motors (GM) during the period 1909–1940. Alfred Chandler employed GM in his text ‘Strategy and Structure’ to explain the development of the modern corporation. This understanding can be employed to contrast an ‘old-economy’ with a ‘new-economy’ financialized corporate business model. In this paper we find that many elements of the financialized firm were present in the early history of GM’s development. Our analysis reveals the financialization of a non-financial corporation and how this influenced corporate behaviour and impacted on financial performance at GM during the period 1909–1940.

      PubDate: 2016-10-25T19:09:49Z
      DOI: 10.1016/j.accfor.2016.10.001
       
  • Maintaining market principles: Government auditors, PPP equity sales and
           hegemony
    • Authors: Stewart Smyth; Dexter Whitfield
      Abstract: Publication date: Available online 9 September 2016
      Source:Accounting Forum
      Author(s): Stewart Smyth, Dexter Whitfield
      The UK's government auditors, the National Audit Office (NAO), play a central role in the accountability relations surrounding government expenditure. Commonly portrayed as being independent, they carry out performance audits assessing value for money. To date, the emerging market for PPP equity transactions has attracted little attention. This paper explores that emerging market through a Gramscian framework utilising the concepts of ‘common sense’ and ‘good sense’, focusing on a dialogical analysis of a NAO report on the topic. In the process, the paper contributes to the debate about the nature and role of government auditors.

      PubDate: 2016-09-09T22:42:02Z
      DOI: 10.1016/j.accfor.2016.06.003
       
  • Risk transfer and stakeholder relationships in Public Private Partnerships
    • Authors: Richard Burke; Istemi Demirag
      Abstract: Publication date: Available online 25 August 2016
      Source:Accounting Forum
      Author(s): Richard Burke, Istemi Demirag
      Drawing on stakeholder theory, this study seeks to gain an insight into the stakeholder management strategies used by the Procuring Authority in Irish road Public Private Partnerships to manage its complex stakeholder relationships. Based on interviews with 38 key stakeholders the findings of this study indicate that the allocation, transfer and management of risk impact on the quality of stakeholder relationships. A proactive and somewhat accommodating approach is used by the Procuring Authority in its relationship with the Special Purpose Vehicle, while there is some evidence that collaborative relationships exist between the public sector bodies responsible for allocating risk.

      PubDate: 2016-08-29T05:49:49Z
      DOI: 10.1016/j.accfor.2016.06.004
       
  • Lake Pedder: Accounting, environmental decision-making, nature and
           impression management
    • Authors: Sue Hrasky; Michael Jones
      Abstract: Publication date: Available online 25 August 2016
      Source:Accounting Forum
      Author(s): Sue Hrasky, Michael Jones
      This paper looks at the role of accounting in a major environmental infrastructural project, the flooding of Lake Pedder in Tasmania in the 1960s. This was a contentious political decision in which accounting information was important and decisive. The paper found that accounting was used selectively and creatively to legitimate decision-making supporting a cost-benefit calculus. Environmental considerations were rendered invisible, marginalised and excluded from the evaluation. Accounting was used as an impression management tool through selectivity, bias and enhancement. It provides a rare illustration of the limitations of accounting for an infrastructural environmental decision using a real life, in depth case study.

      PubDate: 2016-08-29T05:49:49Z
      DOI: 10.1016/j.accfor.2016.06.005
       
  • Multiple logics and accounting mutations in the Italian National Health
           Service
    • Authors: Eugenio Anessi-Pessina; Elena Cantù
      Abstract: Publication date: Available online 23 August 2016
      Source:Accounting Forum
      Author(s): Eugenio Anessi-Pessina, Elena Cantù
      Traditional public administration (PA) relied on cash- or commitment-based budgets, while NPM advocated accruals accounting. Currently, Continental Europe is witnessing the re-emergence of the PA logic, but the relevant accounting implications have been insufficiently investigated. We focus on the Italian National Health Service. Our findings suggest that accruals accounting will not be repealed. However, accounting mutations will be introduced to increase consistency with the PA logic and budgetary accounting. Accruals accounting numbers will be interpreted and used accordingly. Great attention will be paid to nation-wide consolidated statements for the control of public finances, while faithful representation of individual organisations will be overshadowed.

      PubDate: 2016-08-24T19:35:31Z
      DOI: 10.1016/j.accfor.2016.08.001
       
  • The new public corruption: Old questions for new challenges
    • Authors: Giuseppe Grossi; Daniela Pianezzi
      Abstract: Publication date: Available online 20 May 2016
      Source:Accounting Forum
      Author(s): Giuseppe Grossi, Daniela Pianezzi
      This paper focuses on corruption in public procurement. It describes the contemporary face of corruption by investigating the role of public accountability in the fight against corruption. The paper describes a specific episode of corruption relative to the awarding of government contracts for big events, such as the celebration of the 150th anniversary of Italian unification. Relying on the philosophical insights of Rousseau, Popper, Kant and others, the study suggests the need for enabling a democratic control and constructing a public ethics for the common good.

      PubDate: 2016-06-16T18:03:06Z
      DOI: 10.1016/j.accfor.2016.05.002
       
  • Anti-bribery disclosures: A response to networked governance
    • Authors: Muhammad Azizul Islam; Thusitha Dissanayake; Steven Dellaportas; Shamima Haque
      Abstract: Publication date: Available online 25 March 2016
      Source:Accounting Forum
      Author(s): Muhammad Azizul Islam, Thusitha Dissanayake, Steven Dellaportas, Shamima Haque
      This study examined the posited link between networked governance (the activities of NGOs and the media) and the anti-bribery disclosures of two global telecommunication companies. Based on a joint consideration of legitimacy theory, media agenda setting theory and responsive regulation, the findings show that anti-bribery disclosures are positively associated with the activities of the media and NGO initiatives. The findings also show that companies make anti-bribery disclosures to maintain symbolic legitimacy but are less prominent in effecting a substantive change in their accountability practices.

      PubDate: 2016-03-29T07:43:12Z
      DOI: 10.1016/j.accfor.2016.03.002
       
  • Impact of international financial reporting standards on the profit and
           equity of AIM listed companies in the UK
    • Authors: Arshad Ali; Saeed Akbar Phillip Ormrod
      Abstract: Publication date: Available online 30 December 2015
      Source:Accounting Forum
      Author(s): Arshad Ali, Saeed Akbar, Phillip Ormrod
      This study examines the extent to which the change from UK GAAP to IFRS has affected companies listed on the Alternative Investment Market (AIM) in the UK. The results suggest that, on average, profit reported under IFRS is higher than that reported under UK GAAP; however, the difference is much smaller for AIM listed companies as compared to what existing literature suggests for firms listed on main stock markets. The Gray's partial analysis results indicate that despite the extensive programmes for improving convergence over time there is still a considerable discrepancy between IFRS and UK GAAP.

      PubDate: 2016-01-01T01:50:17Z
       
 
 
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