Various papers trying to explain institutional quality have come to conflicting conclusions. This paper shows three things: First, openness is positively and pretty robustly associated with institutional quality. To minimize selection bias we use data sets with the greatest cross country coverage, though we also test the significance of the variables for smaller sample sizes. The paper confirms...

Purpose The paper explores the social origins of Scottish chartered accountants and the accounting stereotype as portrayed in popular fiction. Design/methodology/approach The detective novels of the Scottish chartered accountant Alexander Clark Smith are used as a lens through which to explore the social origins of accountants and the changing popular representations of the accountant (Hopwood,...

This study investigates the consequences of regulation for management control and organisational change in privatised industries by means of a case study of the gas industry. It particularly focuses on the implications of regulation for accounting systems and systems of accountability, as important management control systems. Giddens’ (1979, 1984) structuration theory is adopted as an analytica...

This study uses a quantitative methodology. The purpose of this is to test and analye the application green accounting, CSR, firm size manufacturing companies listed on Indonesia Stock Exchange (IDX) in 2016-2020. Green Accounting proxied through environmental performance. Profitability quantifed using NPM. 
 There are 836 IDX listing, but only 19 consistent from 2016-2020 according resear...

The paper aims to identify one of the communication techniques which creative designers may use in the Annual Review/Annual Report and Accounts, described by Hopwood (1996) as a ‘largely unresearched document’. It offers a new dimension to add to existing work on graphs, accounting narratives, readability and visual images by Armenic & Craig (2000), Beattie & Jones (1992, 1994, 1996, 1997, 1999...

In this paper, we present a comparative analysis of the forecasting accuracy of univariate and multivariate linear models that incorporate fundamental accounting variables (i.e., inventory, accounts receivable, and so on) with the forecast accuracy of neural network models. Unique to this study is the focus of our comparison on the multivariate models to examine whether the neural network model...

Generational policy is a fundamental aspect of a nation's fiscal affairs. The policy involves redistributing resources across generations and allocating to particular generations the burden of paying the government's bills. This chapter of the second edition of The Handbook of Public Economics shows how generational policy works, how it's measured, and how much it matters to virtual as well as ...

In this article, we describe proven and exciting new analytics for testing hypotheses using empirical/ archival financial accounting data. Our study seeks to (1) inform business professionals about state-of-the-art methods and evidence from accounting research and (2) trigger academics to pursue new creative cross-disciplinary research in business, economics, law, and related social science fie...