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Understanding financial accounting practice

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  • Hopwood, Anthony G.

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  • Hopwood, Anthony G., 2000. "Understanding financial accounting practice," Accounting, Organizations and Society, Elsevier, vol. 25(8), pages 763-766, November.
    • Handle: RePEc:eee:aosoci:v:25:y:2000:i:8:p:763-766
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    Cited by:

    1. Botzem, Sebastian & Dobusch, Leonhard, 2017. "Financialization as strategy: Accounting for inter-organizational value creation in the European real estate industry," Accounting, Organizations and Society, Elsevier, vol. 59(C), pages 31-43.
    2. Hamilton, Gavin & Ó hÓgartaigh, Ciarán, 2009. "The Third Policeman: ‘The true and fair view’, language and the habitus of accounting," CRITICAL PERSPECTIVES ON ACCOUNTING, Elsevier, vol. 20(8), pages 910-920.
    3. Suzuki, Tomo, 2003. "The accounting figuration of business statistics as a foundation for the spread of economic ideas," Accounting, Organizations and Society, Elsevier, vol. 28(1), pages 65-95, January.
    4. Maroun, Warren & van Zijl, Wayne, 2016. "Isomorphism and resistance in implementing IFRS 10 and IFRS 12," The British Accounting Review, Elsevier, vol. 48(2), pages 220-239.
    5. Caramanis, Constantinos & Dedoulis, Emmanouil & Leventis, Stergios, 2015. "Transplanting Anglo-American accounting oversight boards to a diverse institutional context," Accounting, Organizations and Society, Elsevier, vol. 42(C), pages 12-31.
    6. Martha Poon, 2009. "From New Deal institutions to capital markets: commercial consumer risk scores and the making of subprime mortgage finance," Working Papers halshs-00359712, HAL.
    7. Anja Hjelström & Walter Schuster, 2011. "Standards, Management Incentives and Accounting Practice -- Lessons from the IFRS Transition in Sweden," Accounting in Europe, Taylor & Francis Journals, vol. 8(1), pages 69-88, June.
    8. Andrew, Jane & Cortese, Corinne, 2011. "Accounting for climate change and the self-regulation of carbon disclosures," Accounting forum, Elsevier, vol. 35(3), pages 130-138.
    9. van Zijl, Wayne & Maroun, Warren, 2017. "Discipline and punish: Exploring the application of IFRS 10 and IFRS 12," CRITICAL PERSPECTIVES ON ACCOUNTING, Elsevier, vol. 44(C), pages 42-58.
    10. Clatworthy, Mark A. & Peel, Michael J., 2016. "The timeliness of UK private company financial reporting: Regulatory and economic influences," The British Accounting Review, Elsevier, vol. 48(3), pages 297-315.
    11. Martha Poon, 2009. "From New Deal institutions to capital markets: commercial consumer risk scores and the making of subprime mortgage finance," Post-Print halshs-00359712, HAL.
    12. Alawattage, Chandana, 2011. "The calculative reproduction of social structures – The field of gem mining in Sri Lanka," CRITICAL PERSPECTIVES ON ACCOUNTING, Elsevier, vol. 22(1), pages 1-19.
    13. Oliver Lukason & María-del-Mar Camacho-Miñano, 2019. "Bankruptcy Risk, Its Financial Determinants and Reporting Delays: Do Managers Have Anything to Hide?," Risks, MDPI, vol. 7(3), pages 1-15, July.
    14. Poon, Martha, 2009. "From new deal institutions to capital markets: Commercial consumer risk scores and the making of subprime mortgage finance," Accounting, Organizations and Society, Elsevier, vol. 34(5), pages 654-674, July.
    15. Robertson, Jeffrey & Funnell, Warwick, 2012. "The Dutch East-India Company and accounting for social capital at the dawn of modern capitalism 1602–1623," Accounting, Organizations and Society, Elsevier, vol. 37(5), pages 342-360.
    16. Huikku, Jari & Mouritsen, Jan & Silvola, Hanna, 2017. "Relative reliability and the recognisable firm: Calculating goodwill impairment value," Accounting, Organizations and Society, Elsevier, vol. 56(C), pages 68-83.
    17. Vollmer, Hendrik & Mennicken, Andrea & Preda, Alex, 2009. "Tracking the numbers: Across accounting and finance, organizations and markets," Accounting, Organizations and Society, Elsevier, vol. 34(5), pages 619-637, July.
    18. Suzuki, Tomo, 2003. "The epistemology of macroeconomic reality: The Keynesian Revolution from an accounting point of view," Accounting, Organizations and Society, Elsevier, vol. 28(5), pages 471-517, July.
    19. Warwick Funnell & Jeffrey Robertson, 2011. "Capitalist accounting in sixteenth century Holland," Accounting, Auditing & Accountability Journal, Emerald Group Publishing Limited, vol. 24(5), pages 560-586, June.
    20. Carlotta del Sordo & Massimo Fornasari & Rebecca L. Orelli, 2021. "Power and Discipline: The Role of Accounting in the Monte di Pietà of Ravenna between 18th and 19th Centuries," International Journal of Business and Management, Canadian Center of Science and Education, vol. 14(7), pages 1-93, July.
    21. Albertus Theo Jonathan & Khoirul Aswar & Ermawati, 2020. "The Implementation of Accrual Basis Accounting in Indonesian Local Government," Journal of Economics and Behavioral Studies, AMH International, vol. 12(4), pages 67-72.

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