Qualitative Research in Accounting & Management: Volume 1 Issue 2

Using the ethnostatistics methodology to reconcile rhetoric and reality: an examination of the management release of Enron’s year end 2000 results

William L. Smith, David M. Boje, Carolyn Gardner

We analyzed the earnings release of the Enron Corporation for the year ended December 31, 2000. By applying the methodology of ethnostatistics we were able to gain insight into…

FRS 13 and corporate governance: a fund management perspective

Chris Mallin, Theresa Dunne, Christine Helliar, Kean Ow‐Yong

The use of derivative instruments such as futures, options and swaps has become increasingly widespread in the last twenty years, particularly among large companies in economies…

The use of management accounting information to support contracting out decision making in the public sector

Nick Sciulli

Although notions of efficiency and effectiveness with regards to government operations are not new, there has been a fundamental shift in the manner in which services are…

An examination of measurement methods for valuing heritage assets using a tourism perspective

Stacy Porter

This study examines the valuation methods for publicly and privately managed heritage assets in Australia. A critical examination of methods exposes the weakness of traditional…

XBRL: a research note

Bill Doolin, Indrit Troshani

eXtensible Business Reporting Language (XBRL) is an emerging technology that has the potential to play an important role in the production and consumption of financial…