Accounting, Auditing & Accountability Journal: Volume 2 Issue 2

Guardians of Knowledge and Public Interest: Evidence and Issues of Accountability in the UK Accountancy Profession.

Prem Sikka, Hugh Willmott, Tony Lowe

In the UK, the accountancy profession plays an important andinfluential role in the audit and regulation of economic and socialaffairs. Although an increasing amount of interest…

Accounting and Financial Control in a Socialist Enterprise: A Case Study from Algeria

Nacer Ouibrahim, Robert Scapens

Accounting has been described as the language of capitalism, adescription which may well be valid in developed capitalist countries.But can accounting in countries with other…

Financial Accounting Knowledge, Conceptual Framework Projects and the Social Construction of the Accounting Profession

Ruth D. Hines

According to most authors, a body of (formal) knowledge is thecrucial trait of professions. It is the presumed existence of thisknowledge which legitimises claims to expertise…

Variance Reporting and the Delegation of Blame: A Case Study

Peter Armstrong

The traditional functionalist analysis of the motivationalproperties of budgetary controls and variance reports has identified anumber of dysfunctional features of typical…