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Journal cover: Accounting, Auditing & Accountability Journal

Accounting, Auditing & Accountability Journal

ISSN: 0951-3574

Online from: 1988

Subject Area: Accounting and Finance

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Table of contents:
Volume 25 issue 3

Published: 2012, Start page: p416

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Articles
Article Id: Article Information:
17024602 The development of budgets and their use for purposes of control in Japanese aviation, 1928-1945: The role of the state
Masayoshi Noguchi, Trevor Boyns (pp. 416 - 451)
Keywords: Aerospace transport, Budgetary control, Budgets, Closedown institutions, Government policy, Japan, Modern history, Special companies, War
Article type: Research paper
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17024603 Money talks: the language of the Rochester School
Nihel Chabrak (pp. 452 - 485)
Keywords: Accounting theory, Deconstruction, Ideology, Neoliberalism, Positive accounting theory, Think tanks
Article type: Research paper
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17024604 Corporate disclosure of environmental capital expenditures: A test of alternative theories
Charles H. Cho, Martin Freedman, Dennis M. Patten (pp. 486 - 507)
Keywords: Capital expenditure, Corporate social responsibility, Disclosure, Environmental capital expenditure disclosure, Legitimacy theory, Materiality, Voluntary disclosure theory
Article type: Research paper
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17024605 “Fleshing out” an engagement with a social accounting technology
Michael Fraser (pp. 508 - 534)
Keywords: Accounting systems, Change management, New Zealand, Social accounting, Social and environmental accounting, Sustainability accounting technologies, Sustainable development
Article type: Case study
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17024606 New roles for auditors and reporting accountants in UK banking supervision under the Banking Act 1987
David Collins, Ian Dewing, Peter Russell (pp. 535 - 565)
Keywords: Auditing, Banking, Banking supervision, Financial crisis, Financial reporting, Legitimacy, Reporting accountants
Article type: Research paper
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17024607 The ethics application
Lyn Daff (pp. 570 - 571)
Keywords: Applications, Committees, Ethics, Ethics application, Ethics committee
Article type: Viewpoint
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17024608 Talking to a taxman about talking with the taxman about poetry
Gregory Horne (pp. 572 - 573)
Keywords: Accountability, Culture, Ethics, Taxation
Article type: Viewpoint
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17024609 A eulogy for a “bright future”
Barbara L'Huillier (pp. 574 - 575)
Keywords: Bright future, Education, Invest, Investments, Save, Savings, Work
Article type: Viewpoint
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Literature and insights

Article Id: Article Information:
17024610 The Arts versus filthy lucre
Steve Evans
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