The principal government budget and accounting information policies in Taiwan are founded on the ability to provide integrated, consistent, and timely information for government managers to make more rational decisions concerning national resource allocation and evaluation. A specific accounting organization system has been designed for this purpose. This paper analyzes information policies and...

This paper explores the resistance strategies of organisations to unwanted accounting-led changes. Its particular focus is with the external, deliberately ‘public’ forms of resistance rather than those which are more internal, ‘private’ forms. It is concerned with the way satellite organisations are created to provide a counter force to environmental disturbances such as accounting and finance-...

This paper evaluates (1) whether the exogenous component of "nancial intermediary development in#uences economic growth and (2) whether cross-country di!erences in legal and accounting systems (e.g., creditor rights, contract enforcement, and accounting standards) explain di!erences in the level of "nancial development. Using both traditional cross-section, instrumental variable procedures and ...