Table of contents
Internal control systems in US churches: An examination of the effects of church size and denomination on systems of internal control
John B. Duncan, Dale L. Flesher, Morris H. StocksThe concept of internal control is just as relevant to churches as it is to profit seeking organizations. Inadequate internal controls can hinder the management responsibilities…
Hierarchies, networks and management accounting in NHS hospitals
C. Stuart JonesThe pursuit of cost efficiency in the British National Health Service has resulted in increased emphasis on devolved financial accountability and the introduction of an internal…
An examination of the role of financial investment appraisal methods in the context of international environmental regulation: The Montreal Protocol and CFC substitutes in domestic refrigeration
Alan S. DunkDomestic refrigerator manufacturers have had to cease their use of CFCs following the implementation of the Montreal Protocol. Two primary substitute refrigerants have been…
On the role conflict of auditors in Korea
Chi Mo Koo, Ho Seog SimThis study on auditor’s conflict consists of three parts. The first is a discussion of the theory regarding auditor’s role conflict. From a theoretical basis, the causes for role…
Narratives in accounting and management research
Sue LlewellynPeople reason, learn and persuade in two distinct modes – through stories (narration) and by numbers (calculation). In everyday life narration is privileged over calculation. We…
Exploring the reliability of social and environmental disclosures content analysis
Markus J. Milne, Ralph W. AdlerThis paper reports the results of an exploratory study of inter‐coder reliability of annual report social and environmental disclosures content analysis. Using the sentence‐based…
ISSN:
0951-3574Online date, start – end:
1988Copyright Holder:
Emerald Publishing LimitedOpen Access:
hybridEditors:
- Prof James Guthrie
- Prof Lee Parker