Integrated extinction accounting and accountability: building an ark

Accounting for Accountability

Accounting for Accountability

Accounting , Accountability , Closeness and Transparency

[The] understanding which is relevant to the sciences of man is something more than this implicit grasp on things. It is related rather to the kind of understanding we invoke in personal relations when we say, for instance: ‘I find him hard to understand’; or at last I understand her’. To switch for a minute to another language, it is the kind of understanding one invokes in French when one say...

Perspectives on Language, Accountability and Critical Accounting: An Interpretative Perspective1

This paper explores the utility of Habermas’s A Theory of Communicative Action (volumes 1 and 2) and his Between Facts and Norms. Habermas’s work has influenced middle-range accounting as advanced by some critical accounting researchers writing about critical and public sector accountability models. This paper considers accounting’s role in the public sphere and examines the Habermasian strain ...

Establishment of Integrated Accounting Information Systems in an Emerging Market-Problems and Barriers

This research study is aimed to investigate barriers and problems of establishment process of integrated accounting information systems (IAIS) in the universities of an emerging market (Iran) in order to facilitate their establishment. The research population includes Iranian state universities’ CFO and his/her deputy, as well as IT specialists involved in the process of establishment of IAIS i...