Understanding accounting as a social and institutional practice: possible exit of accounting science from crisis

Minding our manners: Accounting as social norms

The accounting standardization project, kicked off by the passage of US securities laws in the 1930s, has steadily gained momentum over seven decades. Today, written standards dominate accounting thought, practice, regulation, instruction, even research. Generally accepted accounting principles—originally a mere description in its plain English meaning—have since been capitalized into a proper ...

Administrative Due Process as Social-Cost Accounting

Cases from Management Accounting Practice - Vol. 15

Marketing costs are coming under increased scrutiny, and activity-based costing (ABC) is often the tool used to analyze such costs. ABC is useful because it requires the identification of cost drivers and provides information that is directly applicable to decisions about marketing costs and benefits. This case illustrates the application of activity-based costing to marketing costs in a food m...

Accounting for the Mexican banking crisis

The Mexican banking crisis of 1994]1995 has widely been interpreted as the victim of the balance-of-payments crisis, rather than its cause. After all, Mexican banks had been enjoying high capitalization ratios, deemed to be more than sufficient to deal with the increased risk of non-performing loans. This paper, however, suggests that to a large extent Mexican accounting practices } rather than...

Food Safety Accounting: As a Novel Interdisciplinary Approach in Iran