Accounting for (public) value(s): reconsidering publicness in accounting research and practice

Accounting for Values in Design

A fundamentalist perspective on accounting and implications for accounting research

This paper presents a framework for addressing normative accounting issues for reporting to shareholders. The framework is an alternative to the emerging Conceptual Framework of the International Accounting Standards Board and the Financial Accounting Standards Board. The framework can be broadly characterized as a utilitarian approach to accounting standard setting. It has two main features. F...

Management accounting research methodologies: searching for the bests

Management needs qualitative and comprehensive information for decision making. Managers are always searching for useful information in order to reach their firm's goals and strategies. The development in technology, globalization and focusing on costumers needs has changed the information that managers need to maintain their position in a competitive environment and take advantage of profitabl...

Accounting, Organizing, and Economizing: Connecting Accounting Research and Organization Theory

This paper encourages scholars of management to pay attention to the mutually constitutive nature of accounting, organizing, and economizing. This means viewing accounting as much more than an instrumental and purely technical activity. We identify four key roles of accounting: first, territorializing, the recursive construction of the calculable spaces that actors inhabit within organizations ...

Narcissism in Public Accounting Firms

Similar to other characteristics, narcissism is a personality trait that varies by individuals. While the management literature has examined narcissism, there is limited research of narcissism of professionals in public accounting firms. Using the Narcissistic Personality Inventory (NPI), we assess the level of narcissism in practitioners of public accounting firms by examining differences by g...