Accounting, Auditing & Accountability Journal: Volume 8 Issue 1

Discourse and rhetoric: the case of the New Zealand Native Land Company

Keith Hooper, Michael Pratt

Considers rhetoric and discourse in financial accounting and howrhetoric/discourse was employed by the directors of a New Zealandproperty company. The particular case cited is…

A socio‐economic paradigm for analysing managers′ accounting choice behaviour

Nicholas C. Mangos, Neil R. Lewis

The lack of explicit consideration in positive accounting studiesof managers and their social environment leads to a failure to analysethe social factors that influence managers�…

Empirical research in accounting: alternative approaches and a case for “middle‐range” thinking

Richard Laughlin

Empirical research in accounting is of considerable importance tothe academic community yet it is surprising to note that it is onlysince the early 1970s that this concern has…