메뉴 건너뛰기




Volumn 17, Issue 2-3, 2006, Pages 305-322

The bottom line

Author keywords

[No Author keywords available]

Indexed keywords


EID: 30344473664     PISSN: 10452354     EISSN: None     Source Type: Journal    
DOI: 10.1016/j.cpa.2003.05.005     Document Type: Article
Times cited : (13)

References (88)
  • 1
    • 30344449069 scopus 로고    scopus 로고
    • US immigrants: Fifth columnists or entrepreneurs?
    • July 23
    • Adetunji L. US immigrants: Fifth columnists or entrepreneurs? The Financial Times; July 23, 2002. p. 11.
    • (2002) The Financial Times , pp. 11
    • Adetunji, L.1
  • 3
    • 30344477852 scopus 로고
    • American Institute of Certified Public Accountants Objectives of Financial Statements: Report of the Study Group of the Objectives of Financial Statements American Institute of Certified Public Accountants New York
    • American Institute of Certified Public Accountants Objectives of Financial Statements: Report of the Study Group of the Objectives of Financial Statements 1973 American Institute of Certified Public Accountants New York
    • (1973)
  • 4
    • 0000394796 scopus 로고    scopus 로고
    • From the Union Hall: A labor critique of the new manufacturing and accounting regimes
    • P. Arnold From the Union Hall: A labor critique of the new manufacturing and accounting regimes Crit Perspect Acc 10 4 1999 399-424
    • (1999) Crit Perspect Acc , vol.10 , Issue.4 , pp. 399-424
    • Arnold, P.1
  • 5
    • 84972788462 scopus 로고
    • Marx, Braverman, and the Logic of Capital
    • S. Aronowitz Marx, Braverman, and the Logic of Capital Insurgent Sociologist 8 2 1978 126-146
    • (1978) Insurgent Sociologist , vol.8 , Issue.2 , pp. 126-146
    • Aronowitz, S.1
  • 6
    • 2942648775 scopus 로고
    • Accounting, Interests, and Rationality: A Communicative Relation
    • March
    • C. Arrington A. Puxty Accounting, Interests, and Rationality: A Communicative Relation Crit Perspect Acc 2 March (1) 1991 31-58
    • (1991) Crit Perspect Acc , vol.2 , Issue.1 , pp. 31-58
    • Arrington, C.1    Puxty, A.2
  • 7
    • 30344442328 scopus 로고    scopus 로고
    • Tyson foods indicted in plan to smuggle illegal workers
    • December 20
    • Barboza D. Tyson foods indicted in plan to smuggle illegal workers. New York Times; December 20, 2001.
    • (2001) New York Times
    • Barboza, D.1
  • 9
    • 0142125547 scopus 로고    scopus 로고
    • Eqbal Ahmad Confronting Empire: Interviews with David Barsamian
    • Cambridge, MA: South End Press
    • D. Barsamian Eqbal Ahmad Confronting Empire: Interviews with David Barsamian 2000 South End Press Cambridge, MA
    • (2000)
    • Barsamian, D.1
  • 10
    • 30344437474 scopus 로고    scopus 로고
    • Seeking consensus on the benefits of immigration
    • July 22
    • Beattie A. Seeking consensus on the benefits of immigration. The Financial Times; July 22, 2002. p. 9.
    • (2002) The Financial Times , pp. 9
    • Beattie, A.1
  • 11
    • 30344485570 scopus 로고    scopus 로고
    • The biggest casualty of Enron's collapse: Confidence
    • February 10
    • Berenson A. The biggest casualty of Enron's collapse: Confidence. The New York Times; February 10, 2002.
    • (2002) The New York Times
    • Berenson, A.1
  • 13
    • 84986024687 scopus 로고    scopus 로고
    • Organisational resistance strategies to unwanted accounting and finance changes: The case of general medical practice in the UK
    • J. Broadbent K. Jacobs R. Laughlin Organisational resistance strategies to unwanted accounting and finance changes: The case of general medical practice in the UK Acc Audit Accountability J 14 5 2001 565-586
    • (2001) Acc Audit Accountability J , vol.14 , Issue.5 , pp. 565-586
    • Broadbent, J.1    Jacobs, K.2    Laughlin, R.3
  • 14
    • 30344464884 scopus 로고    scopus 로고
    • Are astute financial statements able to compensate for the practice of earnings management in their investment decision-making process
    • New York: Hofstra University
    • D. Bujnicki Are astute financial statements able to compensate for the practice of earnings management in their investment decision-making process 1999 Hofstra University New York
    • (1999)
    • Bujnicki, D.1
  • 15
    • 30344443269 scopus 로고    scopus 로고
    • Center for Immigration Studies, About CIS
    • Center for Immigration Studies, About CIS; 2001, http://www.cis.org.aboutcis.html.
    • (2001)
  • 18
    • 0000130004 scopus 로고
    • Radical developments in accounting thought
    • W.F. Chua Radical developments in accounting thought Acc Rev LXI 4 1986 601-632
    • (1986) Acc Rev , vol.LXI , Issue.4 , pp. 601-632
    • Chua, W.F.1
  • 20
    • 0002035621 scopus 로고
    • The non and nom of accounting for (M)other nature
    • C. Cooper The non and nom of accounting for (M)other nature Acc Audit Accountability J 5 3 1992 16-39
    • (1992) Acc Audit Accountability J , vol.5 , Issue.3 , pp. 16-39
    • Cooper, C.1
  • 21
    • 0000858990 scopus 로고
    • The Value of corporate accounting reports: Arguments for a political economy of account
    • D. Cooper M. Sherer The Value of corporate accounting reports: Arguments for a political economy of account Acc Organ Soc 9 3-4 1984 207-232
    • (1984) Acc Organ Soc , vol.9 , Issue.3-4 , pp. 207-232
    • Cooper, D.1    Sherer, M.2
  • 23
    • 25444467799 scopus 로고    scopus 로고
    • Fear of foreigners: Immigrants as scapegoats for domestic woes
    • Working Paper No: 8. Center for the Study of Labor & Democracy, Hofstra University; April
    • DeFreitas G. Fear of foreigners: Immigrants as scapegoats for domestic woes. Working Paper No: 8. Center for the Study of Labor & Democracy, Hofstra University; April 1999. p. 1-10.
    • (1999) , pp. 1-10
    • DeFreitas, G.1
  • 24
    • 0036822622 scopus 로고    scopus 로고
    • Dialectical possibilities of thwarted responsibilities
    • J. Dillard Dialectical possibilities of thwarted responsibilities Crit Perspect Acc 13 5-6 2002 621-641
    • (2002) Crit Perspect Acc , vol.13 , Issue.5-6 , pp. 621-641
    • Dillard, J.1
  • 25
    • 0010998621 scopus 로고
    • Metaphorical marginalization
    • March
    • J. Dillard R. Nehmer Metaphorical marginalization Crit Perspect Acc 1 March (1) 1990 31-52
    • (1990) Crit Perspect Acc , vol.1 , Issue.1 , pp. 31-52
    • Dillard, J.1    Nehmer, R.2
  • 26
    • 0345773133 scopus 로고    scopus 로고
    • Building public trust
    • New York: John Wiley and Sons Inc
    • S. DiPiazza Jr. R. Eccles Building public trust 2002 John Wiley and Sons Inc. New York
    • (2002)
    • DiPiazza Jr., S.1    Eccles, R.2
  • 28
    • 0041353652 scopus 로고    scopus 로고
    • IAS 97: Interpretation and application of international accounting standards 1997
    • New York: John Wiley and Sons Inc
    • B. Epstein A. Mirza IAS 97: Interpretation and application of international accounting standards 1997 1997 John Wiley and Sons Inc. New York
    • (1997)
    • Epstein, B.1    Mirza, A.2
  • 29
  • 30
    • 30344444178 scopus 로고    scopus 로고
    • Independence, objectivity and the Canadian CA profession
    • J. Everett D. Green D. Neu In: Independence, objectivity and the Canadian CA profession; 2002
    • (2002)
    • Everett, J.1    Green, D.2    Neu, D.3
  • 31
    • 30344435171 scopus 로고
    • Is immigration hurting the U.S.?
    • August 9
    • Fireman J. Is immigration hurting the U.S.? Fortune; August 9, 1993. p. 74-9.
    • (1993) Fortune , pp. 74-79
    • Fireman, J.1
  • 32
    • 0003614234 scopus 로고    scopus 로고
    • From Ellis Island to JFK: New York's two great waves of immigration
    • New Haven: Yale University Press
    • N. Foner From Ellis Island to JFK: New York's two great waves of immigration 2000 Yale University Press New Haven
    • (2000)
    • Foner, N.1
  • 33
    • 13644283351 scopus 로고    scopus 로고
    • Applying critical discourse analysis: Struggles over takeovers legislation in New Zealand
    • S. Gallhofer J. Haslam J. Roper Applying critical discourse analysis: struggles over takeovers legislation in New Zealand Adv Public Interest Acc 8 2001 121-156
    • (2001) Adv Public Interest Acc , vol.8 , pp. 121-156
    • Gallhofer, S.1    Haslam, J.2    Roper, J.3
  • 34
    • 0003848601 scopus 로고    scopus 로고
    • Against race: Imagining political culture beyond the color line
    • Cambridge, MA: Harvard University Press
    • P. Gilroy Against race: Imagining political culture beyond the color line 2000 Harvard University Press Cambridge, MA
    • (2000)
    • Gilroy, P.1
  • 35
    • 0004252976 scopus 로고
    • Selections from the prison notebooks
    • Lawrence and Wishart London
    • A. Gramsci Selections from the prison notebooks 1971 Lawrence and Wishart London
    • (1971)
    • Gramsci, A.1
  • 37
    • 1842683988 scopus 로고    scopus 로고
    • Chapel Hill: The University of North Carolina Press
    • T. Hammond A white-collar profession 2002 The University of North Carolina Press Chapel Hill
    • (2002) A White-collar Profession
    • Hammond, T.1
  • 38
    • 38149144071 scopus 로고
    • Overcoming barriers: Early African-American certified public accountants
    • T. Hammond D. Streeter Overcoming barriers: Early African-American certified public accountants Acc Organ Soc 19 3 1994 271-288
    • (1994) Acc Organ Soc , vol.19 , Issue.3 , pp. 271-288
    • Hammond, T.1    Streeter, D.2
  • 43
    • 30344482788 scopus 로고
    • Immigration: The costs/the benefits
    • Unpublished Working Paper. Hofstra University, Hempstead, New York
    • Huang, M., Immigration: The costs/the benefits. Unpublished Working Paper. Hofstra University, Hempstead, New York; 1995.
    • (1995)
    • Huang, M.1
  • 45
    • 0003719813 scopus 로고
    • Intermediate accounting
    • New York: John Wiley & Soncs Inc
    • D. Kieso J. Weygandt Intermediate accounting 1989 John Wiley & Soncs Inc. New York
    • (1989)
    • Kieso, D.1    Weygandt, J.2
  • 46
    • 38249003177 scopus 로고
    • Gender and the construction of the professional accountant
    • L. Kirkham A. Loft Gender and the construction of the professional accountant Acc Organ Soc 18 6 1993 507-558
    • (1993) Acc Organ Soc , vol.18 , Issue.6 , pp. 507-558
    • Kirkham, L.1    Loft, A.2
  • 49
    • 30344451287 scopus 로고    scopus 로고
    • The global audit
    • September
    • C. Lehman F. Okcabol The global audit Acc Forum 26 September (3) 2002 277-305
    • (2002) Acc Forum , vol.26 , Issue.3 , pp. 277-305
    • Lehman, C.1    Okcabol, F.2
  • 50
    • 0000796867 scopus 로고
    • The 'Real' cultural significance of accounts
    • C. Lehman T. Tinker The 'Real' cultural significance of accounts Acc Organ Soc 12 5 1987 503-522
    • (1987) Acc Organ Soc , vol.12 , Issue.5 , pp. 503-522
    • Lehman, C.1    Tinker, T.2
  • 51
    • 0004239766 scopus 로고    scopus 로고
    • The numbers game
    • New York University Center for Law and Business, September 28
    • A. Levitt The numbers game 1998 New York University Center for Law and Business, September 28
    • (1998)
    • Levitt, A.1
  • 52
    • 46149141670 scopus 로고
    • Toward a critical understanding of accounting: The case of cost accounting in the UK: 1914-1925
    • A. Loft Toward a critical understanding of accounting: The case of cost accounting in the UK: 1914-1925 Acc Organ Soc ll 2 1986 137-169
    • (1986) Acc Organ Soc , vol.2 , Issue.2 , pp. 137-169
    • Loft, A.1
  • 53
    • 0042225439 scopus 로고    scopus 로고
    • Sweatshop warriors: Immigrant women workers take on the global factory
    • Cambridge, MA: South End Press
    • M. Louie Sweatshop warriors: Immigrant women workers take on the global factory 2001 South End Press Cambridge, MA
    • (2001)
    • Louie, M.1
  • 54
    • 30344465206 scopus 로고    scopus 로고
    • Marseilles: A city of foreigners who take badly to newcomers
    • July 22 p
    • Mallet V. Marseilles: A city of foreigners who take badly to newcomers. Financial Times; July 22, 2002. p. 9.
    • (2002) Financial Times , pp. 9
    • Mallet, V.1
  • 55
    • 30344442702 scopus 로고    scopus 로고
    • INS learns what hoteliers have known all along
    • November 2
    • Malley M. INS learns what hoteliers have known all along. Hotel and Motel Management; November 2, 1998. p. 14.
    • (1998) Hotel and Motel Management , pp. 14
    • Malley, M.1
  • 56
    • 0003609934 scopus 로고
    • Late capitalism
    • London: New Left Books
    • E. Mandel Late capitalism 1975 New Left Books London
    • (1975)
    • Mandel, E.1
  • 57
    • 0002280138 scopus 로고
    • Disclosure regulation and public policy: A sociohistorical reappraisal
    • B. Merino M. Neimark Disclosure regulation and public policy: A sociohistorical reappraisal J Acc Public Policy 1 1 1982 33-57
    • (1982) J Acc Public Policy , vol.1 , Issue.1 , pp. 33-57
    • Merino, B.1    Neimark, M.2
  • 58
    • 3042602703 scopus 로고    scopus 로고
    • The financial numbers game
    • New York: John Wiley and Sons Inc
    • C. Mulford E. Comiskey The financial numbers game 2002 John Wiley and Sons Inc. New York
    • (2002)
    • Mulford, C.1    Comiskey, E.2
  • 59
    • 30344477164 scopus 로고    scopus 로고
    • National Immigration Forum. Current immigration issues
    • National Immigration Forum. Current immigration issues; 2001, http://www.immigrationforum.org/Facts/Economy2001.html.
    • (2001)
  • 60
    • 30344439029 scopus 로고    scopus 로고
    • National Academies. Overall U.S. economy gains from immigration, but it's costly to some states and localities; May 17
    • National Academies. Overall U.S. economy gains from immigration, but it's costly to some states and localities; May 17, 1997, http://www.4.nationalacademies.org/.
    • (1997)
  • 61
    • 0003626801 scopus 로고    scopus 로고
    • The Americans: Economic, demographic, and fiscal effects of immigration
    • National Academy Press
    • National Research Council The Americans: Economic, demographic, and fiscal effects of immigration 1997 National Academy Press
    • (1997)
  • 62
    • 38149144212 scopus 로고
    • Regicide revisited: Marx, Foucault and accounting
    • March
    • M. Neimark Regicide revisited: Marx, Foucault and accounting Crit Perspect Acc 5 March (1) 1994 87-108
    • (1994) Crit Perspect Acc , vol.5 , Issue.1 , pp. 87-108
    • Neimark, M.1
  • 63
    • 30344458076 scopus 로고
    • Not quite so welcome anymore
    • Time, Fall
    • Nelan B. Not quite so welcome anymore. Time, Fall; 1993. p. 13-5.
    • (1993) , pp. 13-15
    • Nelan, B.1
  • 64
    • 38249010058 scopus 로고
    • Reading the regulatory text: Regulation and the new stock issue process
    • December
    • D. Neu Reading the regulatory text: Regulation and the new stock issue process Crit Perspect Acc December 1992 359-388
    • (1992) Crit Perspect Acc , pp. 359-388
    • Neu, D.1
  • 65
    • 0000154156 scopus 로고
    • The battle for corporate control
    • May 18
    • Nussbaum B, Dobrzynski J. The battle for corporate control. Business Week; May 18, 1987. p. 76.
    • (1987) Business Week , pp. 76
    • Nussbaum, B.1    Dobrzynski, J.2
  • 66
    • 0002163525 scopus 로고
    • Biting the epistemological hand: Feminist perspectives on science and their implications for accounting research
    • February
    • L. Oakes T. Hammond Biting the epistemological hand: Feminist perspectives on science and their implications for accounting research Crit Perspect Acc 6 February (1) 1993 49-75
    • (1993) Crit Perspect Acc , vol.6 , Issue.1 , pp. 49-75
    • Oakes, L.1    Hammond, T.2
  • 67
    • 35448949171 scopus 로고    scopus 로고
    • Auditors' compliance with employment eligibility verification form I-9 of the immigration reform and control act of 1986
    • F. Okcabol Auditors' compliance with employment eligibility verification form I-9 of the immigration reform and control act of 1986 Adv Public Interest Acc 9 2002 165-180
    • (2002) Adv Public Interest Acc , vol.9 , pp. 165-180
    • Okcabol, F.1
  • 68
    • 0001920622 scopus 로고
    • Polemical themes in social accounting: A scenario for standard setting
    • L. Parker Polemical themes in social accounting: A scenario for standard setting Adv Public Interest Acc 1986 67-93
    • (1986) Adv Public Interest Acc , pp. 67-93
    • Parker, L.1
  • 69
    • 1842436964 scopus 로고    scopus 로고
    • House passes immigrant bill to aid Mexico
    • March 13
    • Pear R. House passes immigrant bill to aid Mexico. New York Times; March 13, 2002a.
    • (2002) New York Times
    • Pear, R.1
  • 70
    • 0038566063 scopus 로고    scopus 로고
    • Number of people living in poverty increases in U.S
    • September 25
    • Pear R. Number of people living in poverty increases in U.S. The New York Times; September 25, 2002b.
    • (2002) The New York Times
    • Pear, R.1
  • 71
    • 30344439996 scopus 로고    scopus 로고
    • Financial accounting in an economic context
    • Ohio: South-Western College Publishing
    • J. Pratt Financial accounting in an economic context 2000 South-Western College Publishing Ohio
    • (2000)
    • Pratt, J.1
  • 73
    • 0003605965 scopus 로고
    • Representations of the intellectuals
    • London: Vintage
    • E. Said Representations of the intellectuals 1994 Vintage London
    • (1994)
    • Said, E.1
  • 74
    • 30344442703 scopus 로고    scopus 로고
    • Bush panel backs legalizing status of some migrants
    • July 24
    • Schmitt E., Bush panel backs legalizing status of some migrants. New York Times; July 24, 2001a.
    • (2001) New York Times
    • Schmitt, E.1
  • 75
    • 0009788480 scopus 로고    scopus 로고
    • Other immigrants, envying Mexicans, demand a break, too
    • July 26
    • Schmitt E. Other immigrants, envying Mexicans, demand a break, too. New York Times; July 26, 2001b.
    • (2001) New York Times
    • Schmitt, E.1
  • 76
    • 4243152899 scopus 로고
    • The cost of immigration: Assessing a conflicted issue
    • Center for Immigration Studies
    • Simcox D, Martin J, Jenks R. The cost of immigration: Assessing a conflicted issue. Center for Immigration Studies, http://www.cis.org/cis/articles/1994/jenks.htm; 1994.
    • (1994)
    • Simcox, D.1    Martin, J.2    Jenks, R.3
  • 77
    • 30344449353 scopus 로고
    • The immigration act of 1990 handbook: The complete practice guide to the 1990 act
    • Chicago: Thomson Legal Publishing Inc
    • H. Sklar S. Folinsky The immigration act of 1990 handbook: The complete practice guide to the 1990 act 1991 Thomson Legal Publishing Inc. Chicago
    • (1991)
    • Sklar, H.1    Folinsky, S.2
  • 78
    • 0004153025 scopus 로고    scopus 로고
    • Globalization and its discontents
    • New York: Norton
    • J. Stiglitz Globalization and its discontents 2002 Norton New York
    • (2002)
    • Stiglitz, J.1
  • 79
    • 30344454129 scopus 로고    scopus 로고
    • United States: A Cargo of Exploitable Souls, Human Trafficking
    • June 1
    • The Economist. United States: A Cargo of Exploitable Souls, Human Trafficking; June 1, 2002. p. 30-1.
    • (2002) The Economist , pp. 30-31
  • 80
    • 44949286322 scopus 로고
    • The accountant as partisan
    • T. Tinker The accountant as partisan Acc Organ Soc 16 3 1991
    • (1991) Acc Organ Soc , vol.16 , Issue.3
    • Tinker, T.1
  • 81
    • 0035314924 scopus 로고    scopus 로고
    • AAA Inc. Annual Report on the Academic and Pedagogical Operations of the American Accounting Association for the Period Ended August 31, 2001, April
    • T. Tinker AAA Inc. Annual Report on the Academic and Pedagogical Operations of the American Accounting Association for the Period Ended August 31, 2001 Crit Perspect Acc 12 April (2) 2001 117-123
    • (2001) Crit Perspect Acc , vol.12 , Issue.2 , pp. 117-123
    • Tinker, T.1
  • 82
    • 49049144518 scopus 로고
    • The normative origins of positive theories: Ideology and accounting thought
    • A. Tinker B. Merino M. Neimark The normative origins of positive theories: Ideology and accounting thought Acc Organ Soc 7 2 1982 167-200
    • (1982) Acc Organ Soc , vol.7 , Issue.2 , pp. 167-200
    • Tinker, A.1    Merino, B.2    Neimark, M.3
  • 83
    • 38149143556 scopus 로고
    • Fatal attraction in the agency relationship
    • T. Tinker F. Okcabol Fatal attraction in the agency relationship Br Acc Rev 23 1991 329-354
    • (1991) Br Acc Rev , vol.23 , pp. 329-354
    • Tinker, T.1    Okcabol, F.2
  • 84
    • 0003686850 scopus 로고
    • Policing accounting knowledge: The market for excuses affair
    • Markus Wiener Publishers New Jersey
    • T. Tinker A. Puxty Edison Policing accounting knowledge: The market for excuses affair 1995 Markus Wiener Publishers New Jersey
    • (1995)
    • Tinker, T.1    Puxty, A.2
  • 85
    • 0011333121 scopus 로고
    • Immigration reform: Employer sanctions and the question of discrimination
    • United States General Accounting Office (USGAO)., T-GGD-90-31; March 30
    • United States General Accounting Office (USGAO). Immigration reform: employer sanctions and the question of discrimination, T-GGD-90-31; March 30, 1990.
    • (1990)
  • 86
    • 17844366696 scopus 로고
    • The evaluative relevance of social data
    • P. Williams The evaluative relevance of social data Acc Rev LV 1 1980 62-77
    • (1980) Acc Rev , vol.55 , Issue.1 , pp. 62-77
    • Williams, P.1
  • 87
    • 84965853680 scopus 로고
    • Alternative perspectives in the Marxist theory of accumulation and crises
    • Fall
    • E. Wright Alternative perspectives in the Marxist theory of accumulation and crises Insurgent Sociologist 6 Fall (1) 1975 5-39
    • (1975) Insurgent Sociologist , vol.6 , Issue.1 , pp. 5-39
    • Wright, E.1
  • 88
    • 0011685945 scopus 로고    scopus 로고
    • Accounting principles
    • New York: John Wiley and Sons Inc
    • J. Wygandt D. Kieso P. Kimmel Accounting principles 1999 John Wiley and Sons Inc. New York
    • (1999)
    • Wygandt, J.1    Kieso, D.2    Kimmel, P.3


* 이 정보는 Elsevier사의 SCOPUS DB에서 KISTI가 분석하여 추출한 것입니다.