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The Convergence Of Ifrs In China: A View On The Influence Of Political Ideology On Chinese Accounting Profession, Y. Zhang, J. Andrew, H. W. Collier
The Convergence Of Ifrs In China: A View On The Influence Of Political Ideology On Chinese Accounting Profession, Y. Zhang, J. Andrew, H. W. Collier
Faculty of Commerce - Papers (Archive)
A historical perspective lens may be useful to help people understand the world of accounting and accounting research. Some believe that the role that accounting plays in current society could be better understood by reviewing its historical association with the institutionalization development within which it operates. Accounting as it is practiced in capitalist system has been predominately viewed as a technical and context-free activity. However, if a meta-level concern addressing broad structural and institutional environment from which accounting emanated is absent, there must be doubt that the conventional accounting can claim to be comprehensible and to contain true information. This …
Rebels Without Applause: Time, Politics And Irony In Action Research, R J. Badham, Karin Garrety, M. Zanko
Rebels Without Applause: Time, Politics And Irony In Action Research, R J. Badham, Karin Garrety, M. Zanko
Faculty of Commerce - Papers (Archive)
Purpose of this paper: This paper seeks to raise for discussion and reflection some of the key dynamics of action research projects-in-practice. It focuses in particular on how action researchers broker academic and client interests, and how this brokering shifts over time. Design/methodology/approach: The paper is based on participant observation, drawing on the reflective and processual accounts of action researchers involved in a collaborative academic-industry-government project. Findings: The paper argues that the scope of action research projects to effectively address the needs of both audiences is compromised by managerialism in universities and organizations. However, the emergent and chaotic nature of …