메뉴 건너뛰기




Volumn 25, Issue 3, 2012, Pages 508-534

Fleshing out an engagement with a social accounting technology

Author keywords

Accounting systems; Change management; New Zealand; Social accounting; Social and environmental accounting; Sustainability accounting technologies; Sustainable development

Indexed keywords


EID: 84858804777     PISSN: 09513574     EISSN: None     Source Type: Journal    
DOI: 10.1108/09513571211209626     Document Type: Article
Times cited : (59)

References (64)
  • 1
    • 84986037606 scopus 로고    scopus 로고
    • Internal organisational factors influencing corporate social and ethical reporting: Beyond current theorising
    • Adams, C.A. (2002), "Internal organisational factors influencing corporate social and ethical reporting: beyond current theorising" in Accounting, Auditing & Accountability Journal, Vol. 15, No. 2, pp. 223-50.
    • (2002) Accounting, Auditing & Accountability Journal , vol.15 , Issue.2 , pp. 223-250
    • Adams, C.A.1
  • 2
    • 84986116800 scopus 로고    scopus 로고
    • The ethical, social and environmental reporting-performance gap
    • Adams, C.A. (2004), "The ethical, social and environmental reporting-performance gap" in Accounting, Auditing & Accountability Journal, Vol. 17, No. 5, pp. 731-57.
    • (2004) Accounting, Auditing & Accountability Journal , vol.17 , Issue.5 , pp. 731-757
    • Adams, C.A.1
  • 3
    • 34249810905 scopus 로고    scopus 로고
    • Engaging with organisations in pursuit of improved sustainability accounting and performance
    • Adams, C.A. and Larrinaga-Gonzalez, C. (2007), "Engaging with organisations in pursuit of improved sustainability accounting and performance" in Accounting, Auditing & Accountability Journal, Vol. 20, No. 3, pp. 333-55.
    • (2007) Accounting, Auditing & Accountability Journal , vol.20 , Issue.3 , pp. 333-355
    • Adams, C.A.1    Larrinaga-Gonzalez, C.2
  • 4
    • 34249782599 scopus 로고    scopus 로고
    • Making a difference: Sustainability reporting, accountability and organisational change
    • Adams, C.A. and McNicholas, P. (2007), "Making a difference: sustainability reporting, accountability and organisational change" in Accounting, Auditing & Accountability Journal, Vol. 20, No. 3, pp. 382-402.
    • (2007) Accounting, Auditing & Accountability Journal , vol.20 , Issue.3 , pp. 382-402
    • Adams, C.A.1    McNicholas, P.2
  • 5
    • 84911147484 scopus 로고    scopus 로고
    • Full cost accounting: Adam Smith meets Rachel Carson?
    • Unerman, J., Bebbington, J., O'Dwyer, B. (Eds.), Routledge, London
    • Antheaume, N. (2007), "Full cost accounting: Adam Smith meets Rachel Carson?" in Unerman, J., Bebbington, J. and O'Dwyer, B. (Eds.), Sustainability Accounting and Accountability, Routledge, London, pp. 211-25.
    • (2007) Sustainability Accounting and Accountability , pp. 211-225
    • Antheaume, N.1
  • 6
    • 0003786568 scopus 로고
    • Routledge and Kegan Paul, Boston, MA
    • Apple, M.W. (1982), Education and Power, Routledge and Kegan Paul, Boston, MA.
    • (1982) Education and Power
    • Apple, M.W.1
  • 9
    • 84911037642 scopus 로고    scopus 로고
    • Changing organizational attitudes and culture through sustainability accounting
    • Unerman, J., Bebbington, J., O'Dwyer, B. (Eds.), Routledge, London
    • Bebbington, J. (2007b), "Changing organizational attitudes and culture through sustainability accounting" in Unerman, J., Bebbington, J. and O'Dwyer, B. (Eds.), Sustainability Accounting and Accountability, Routledge, London, pp. 226-42.
    • (2007) Sustainability Accounting and Accountability , pp. 226-242
    • Bebbington, J.1
  • 10
    • 11144323482 scopus 로고    scopus 로고
    • Moving from sustainable development reporting to evaluation: The sustainability assessment model
    • Bebbington, J. and Frame, B. (2003), "Moving from sustainable development reporting to evaluation: the sustainability assessment model" in Chartered Accountants Journal of New Zealand, Vol. 82, No. 7, pp. 11-13.
    • (2003) Chartered Accountants Journal of New Zealand , vol.82 , Issue.7 , pp. 11-13
    • Bebbington, J.1    Frame, B.2
  • 11
    • 0035193249 scopus 로고    scopus 로고
    • An account of sustainability: Failure, success and a reconceptualisation
    • Bebbington, J. and Gray, R. (2001), "An account of sustainability: failure, success and a reconceptualisation" in Critical Perspectives on Accounting, Vol. 12, No. 5, pp. 557-87.
    • (2001) Critical Perspectives on Accounting , vol.12 , Issue.5 , pp. 557-587
    • Bebbington, J.1    Gray, R.2
  • 15
    • 84993089529 scopus 로고    scopus 로고
    • Organisational and accounting change: Theoretical and empirical reflections and thoughts on a future research agenda
    • Broadbent, J. and Laughlin, R. (2005), "Organisational and accounting change: theoretical and empirical reflections and thoughts on a future research agenda" in Journal of Accounting and Organisational Change, Vol. 1, No. 1, pp. 7-26.
    • (2005) Journal of Accounting and Organisational Change , vol.1 , Issue.1 , pp. 7-26
    • Broadbent, J.1    Laughlin, R.2
  • 16
    • 64049087605 scopus 로고    scopus 로고
    • Democracy, sustainability and dialogic accounting technologies: Taking pluralism seriously
    • Brown, J. (2009), "Democracy, sustainability and dialogic accounting technologies: taking pluralism seriously" in Critical Perspectives on Accounting, Vol. 20, No. 3, pp. 313-42.
    • (2009) Critical Perspectives on Accounting , vol.20 , Issue.3 , pp. 313-342
    • Brown, J.1
  • 17
    • 33847267238 scopus 로고    scopus 로고
    • Assessment of waste disposal vs resource recovery
    • available at, (accessed 20 February 2009)
    • Cavanagh, J.E. (2005), "Assessment of waste disposal vs resource recovery", Landcare Research Contract Report LC0506/022 for Environment Waikato, available at: www.ew.govt.nz/publications/technicalreports/tr0535.htm (accessed 20 February 2009).
    • (2005) Landcare Research Contract Report LC0506/022 for Environment Waikato
    • Cavanagh, J.E.1
  • 18
    • 84858825607 scopus 로고    scopus 로고
    • Application of the sustainability assessment model: Assessment of the Acheson Ave redevelopment
    • Housing New Zealand Corporation, Christchurch
    • Cavanagh, J.E. (2007), "Application of the sustainability assessment model: assessment of the Acheson Ave redevelopment", Landcare Research Ltd Contract Report LC0607/115 for Housing New Zealand Corporation, Housing New Zealand Corporation, Christchurch.
    • (2007) Landcare Research Ltd Contract Report LC0607/115 for Housing New Zealand Corporation
    • Cavanagh, J.E.1
  • 19
    • 33847296156 scopus 로고    scopus 로고
    • The sustainability assessment model (SAM) measuring sustainable development performance
    • September
    • Cavanagh, J.E., Frame, B. and Lennox, J. (2006), "The sustainability assessment model (SAM) measuring sustainable development performance" in Australasian Journal of Environmental Management, Vol. 13, September, pp. 31-4.
    • (2006) Australasian Journal of Environmental Management , vol.13 , pp. 31-34
    • Cavanagh, J.E.1    Frame, B.2    Lennox, J.3
  • 20
    • 57249095101 scopus 로고    scopus 로고
    • speech delivered by Helen Clark, Prime Minister of New Zealand, at the Beehive, Wellington, 13 February, available at
    • Clark, H. (2007), Prime Minister's Statement to Parliament, speech delivered by Helen Clark, Prime Minister of New Zealand, at the Beehive, Wellington, 13 February, available at: www.beehive.govt.nz/node/28357.
    • (2007) Prime Minister's Statement to Parliament
    • Clark, H.1
  • 21
    • 55449109852 scopus 로고    scopus 로고
    • Sustainability accounting and education
    • Unerman, J., Bebbington, J., O'Dwyer, B. (Eds.), Routledge, London
    • Collison, D., Ferguson, J. and Stevenson, L. (2007), "Sustainability accounting and education" in Unerman, J., Bebbington, J. and O'Dwyer, B. (Eds.), Sustainability Accounting and Accountability, Routledge, London, pp. 226-42.
    • (2007) Sustainability Accounting and Accountability , pp. 226-242
    • Collison, D.1    Ferguson, J.2    Stevenson, L.3
  • 22
    • 84986043580 scopus 로고    scopus 로고
    • Do Australian companies report environmental news objectively? An analysis of environmental disclosures by firms prosecuted successfully by the Environmental Protection Authority
    • Deegan, C. and Rankin, M. (1996), "Do Australian companies report environmental news objectively? An analysis of environmental disclosures by firms prosecuted successfully by the Environmental Protection Authority" in Accounting, Auditing & Accountability Journal, Vol. 9, No. 2, pp. 50-67.
    • (1996) Accounting, Auditing & Accountability Journal , vol.9 , Issue.2 , pp. 50-67
    • Deegan, C.1    Rankin, M.2
  • 23
    • 38949133212 scopus 로고    scopus 로고
    • Developing silent and shadow accounts
    • Unerman, J., Bebbington, J., O'Dwyer, B. (Eds.), Routledge, London
    • Dey, C. (2007a), "Developing silent and shadow accounts" in Unerman, J., Bebbington, J. and O'Dwyer, B. (Eds.), Sustainability Accounting and Accountability, Routledge, London, pp. 226-42.
    • (2007) Sustainability Accounting and Accountability , pp. 226-242
    • Dey, C.1
  • 24
    • 34249797927 scopus 로고    scopus 로고
    • Social accounting at Traidcraft plc: A struggle for the meaning of fair trade
    • Dey, C. (2007b), "Social accounting at Traidcraft plc: a struggle for the meaning of fair trade" in Accounting, Auditing & Accountability Journal, Vol. 20, No. 3, pp. 423-45.
    • (2007) Accounting, Auditing & Accountability Journal , vol.20 , Issue.3 , pp. 423-445
    • Dey, C.1
  • 25
    • 84858809457 scopus 로고    scopus 로고
    • paper presented at Asia Pacific Interdisciplinary Research in Accounting Conference, Osaka, 4-6 August, available at, (accessed 20 February 2009)
    • Duncan, O. and Thomson, I. (1998), "Waste accounting and cleaner technology: a complex evaluation", paper presented at Asia Pacific Interdisciplinary Research in Accounting Conference, Osaka, 4-6 August, available at: www3.bus.osaka-cu.ac.jp/apira98/archives/pdfs/46.pdf (accessed 20 February 2009).
    • (1998) Waste accounting and cleaner technology: A complex evaluation
    • Duncan, O.1    Thomson, I.2
  • 26
    • 0031521335 scopus 로고    scopus 로고
    • Towards developing a methodology for doing qualitative research: The dynamic-comparative case study method
    • Fox-Wolfgramm, S.J. (1997), "Towards developing a methodology for doing qualitative research: the dynamic-comparative case study method" in Scandinavian Journal of Management, Vol. 13, No. 4, pp. 439-55.
    • (1997) Scandinavian Journal of Management , vol.13 , Issue.4 , pp. 439-455
    • Fox-Wolfgramm, S.J.1
  • 27
    • 67650468233 scopus 로고    scopus 로고
    • Experiences of sustainability assessment: An awkward adolescence
    • Frame, B. and Cavanagh, J. (2009), "Experiences of sustainability assessment: an awkward adolescence" in Accounting Forum, Vol. 33, No. 3, pp. 195-208.
    • (2009) Accounting Forum , vol.33 , Issue.3 , pp. 195-208
    • Frame, B.1    Cavanagh, J.2
  • 28
    • 55949100523 scopus 로고    scopus 로고
    • Social reporting, engagements, controversies and conflict in an arena context
    • Georgakopoulos, G. and Thomson, I. (2007), "Social reporting, engagements, controversies and conflict in an arena context" in Accounting, Auditing & Accountability Journal, Vol. 21, No. 8, pp. 1116-43.
    • (2007) Accounting, Auditing & Accountability Journal , vol.21 , Issue.8 , pp. 1116-1143
    • Georgakopoulos, G.1    Thomson, I.2
  • 31
    • 84953586974 scopus 로고
    • Corporate social and environmental reporting: A longitudinal study of UK disclosure
    • Gray, R., Kouhy, R. and Lavers, S. (1995), "Corporate social and environmental reporting: a longitudinal study of UK disclosure" in Accounting, Auditing & Accountability Journal, Vol. 8, No. 2, pp. 47-77.
    • (1995) Accounting, Auditing & Accountability Journal , vol.8 , Issue.2 , pp. 47-77
    • Gray, R.1    Kouhy, R.2    Lavers, S.3
  • 32
    • 84986170613 scopus 로고    scopus 로고
    • Struggling with the praxis of social accounting: Stakeholders, accountability, audits and procedures
    • Gray, R., Dey, C., Owen, D., Evans, R. and Zadek, S. (1997), "Struggling with the praxis of social accounting: stakeholders, accountability, audits and procedures" in Accounting, Auditing & Accountability Journal, Vol. 10, No. 3, pp. 325-64.
    • (1997) Accounting, Auditing & Accountability Journal , vol.10 , Issue.3 , pp. 325-364
    • Gray, R.1    Dey, C.2    Owen, D.3    Evans, R.4    Zadek, S.5
  • 33
    • 38249013070 scopus 로고
    • Accounting and environmentalism: An exploration of the challenge of gently accounting for accountability, transparency and sustainability
    • Gray, R.H. (1992), "Accounting and environmentalism: an exploration of the challenge of gently accounting for accountability, transparency and sustainability" in Accounting, Organizations and Society, Vol. 17, No. 5, pp. 399-425.
    • (1992) Accounting, Organizations and Society , vol.17 , Issue.5 , pp. 399-425
    • Gray, R.H.1
  • 34
    • 33947687512 scopus 로고    scopus 로고
    • The silent practice of social accounting and corporate social reporting in companies
    • Zadek, S., Evans, R., Pruzan, P. (Eds.), Earthscan, London
    • Gray, R.H. (1997), "The silent practice of social accounting and corporate social reporting in companies" in Zadek, S., Evans, R. and Pruzan, P. (Eds.), Challenging the Corporate Soul: The Practice of Social and Ethical Accounting, Earthscan, London, pp. 201-17.
    • (1997) Challenging the Corporate Soul: The Practice of Social and Ethical Accounting , pp. 201-217
    • Gray, R.H.1
  • 36
    • 0036082997 scopus 로고    scopus 로고
    • The social accounting project and Accounting, Organizations and Society: Privileging engagement, imaginings, new accountings and pragmatism over critique?
    • Gray, R.H. (2002), "The social accounting project and Accounting, Organizations and Society: privileging engagement, imaginings, new accountings and pragmatism over critique?" in Accounting, Organizations and Society, Vol. 27, No. 7, pp. 687-708.
    • (2002) Accounting, Organizations and Society , vol.27 , Issue.7 , pp. 687-708
    • Gray, R.H.1
  • 37
    • 84973209626 scopus 로고
    • Organizational design types, tracks and the dynamics of strategic change
    • Greenwood, R. and Hinings, C.R. (1988), "Organizational design types, tracks and the dynamics of strategic change" in Organization Studies, Vol. 9, No. 3, pp. 293-316.
    • (1988) Organization Studies , vol.9 , Issue.3 , pp. 293-316
    • Greenwood, R.1    Hinings, C.R.2
  • 38
    • 38149145187 scopus 로고
    • Fighting de-industrialisation: The role of local government social audits
    • Harte, G.F. and Owen, D.L. (1987), "Fighting de-industrialisation: the role of local government social audits" in Accounting, Organizations and Society, Vol. 12, No. 2, pp. 123-41.
    • (1987) Accounting, Organizations and Society , vol.12 , Issue.2 , pp. 123-141
    • Harte, G.F.1    Owen, D.L.2
  • 39
    • 16844383424 scopus 로고    scopus 로고
    • A full cost environmental accounting experiment
    • Herbohn, K. (2005), "A full cost environmental accounting experiment" in Accounting, Organizations and Society, Vol. 30, No. 6, pp. 519-36.
    • (2005) Accounting, Organizations and Society , vol.30 , Issue.6 , pp. 519-536
    • Herbohn, K.1
  • 41
    • 17144417684 scopus 로고    scopus 로고
    • Sustainability accounting - a brief history and conceptual framework
    • Lamberton, G. (2005), "Sustainability accounting - a brief history and conceptual framework" in Accounting Forum, Vol. 29, No. 1, pp. 7-26.
    • (2005) Accounting Forum , vol.29 , Issue.1 , pp. 7-26
    • Lamberton, G.1
  • 42
    • 0035373823 scopus 로고    scopus 로고
    • Accounting change or institutional appropriation? A case of the implementation of environmental accounting
    • Larrinaga-Gonzalez, C. and Bebbington, J. (2001), "Accounting change or institutional appropriation? A case of the implementation of environmental accounting" in Critical Perspectives on Accounting, Vol. 12, No. 3, pp. 269-92.
    • (2001) Critical Perspectives on Accounting , vol.12 , Issue.3 , pp. 269-292
    • Larrinaga-Gonzalez, C.1    Bebbington, J.2
  • 44
    • 84965682114 scopus 로고
    • Environmental disturbances and organizational transitions and transformations: Some alternative models
    • Laughlin, R.C. (1991), "Environmental disturbances and organizational transitions and transformations: some alternative models" in Organization Studies, Vol. 12, No. 2, pp. 209-32.
    • (1991) Organization Studies , vol.12 , Issue.2 , pp. 209-232
    • Laughlin, R.C.1
  • 45
    • 84858809458 scopus 로고    scopus 로고
    • Act Local Government, New Zealand
    • Local Government Act (2002), Schedule 10, New Zealand.
    • (2002) Schedule 10
  • 46
    • 57349122809 scopus 로고    scopus 로고
    • Panel Local Government Rates Inquiry, Local Government Rates Inquiry, Wellington
    • Local Government Rates Inquiry Panel (2007), Funding Local Government, Local Government Rates Inquiry, Wellington.
    • (2007) Funding Local Government
  • 47
    • 33645400302 scopus 로고
    • What is accountability?
    • Medwar, C. (1978), "What is accountability?" in Accountant's Magazine, Vol. 82, pp. 472-4.
    • (1978) Accountant's Magazine , vol.82 , pp. 472-474
    • Medwar, C.1
  • 49
    • 85145114739 scopus 로고    scopus 로고
    • Qualitative data analysis: Illuminating a process for transforming a 'messy' but 'attractive' 'nuisance'
    • Humphrey, C., Lee, B. (Eds.), Elsevier, Oxford
    • O'Dwyer, B. (2004), "Qualitative data analysis: illuminating a process for transforming a 'messy' but 'attractive' 'nuisance'" in Humphrey, C. and Lee, B. (Eds.), The Real Life Guide to Accounting Research: A Behind-the-scenes View of Using Qualitative Research Methods, Elsevier, Oxford, pp. 391-408.
    • (2004) The Real Life Guide to Accounting Research: A Behind-the-Scenes View of Using Qualitative Research Methods , pp. 391-408
    • O'Dwyer, B.1
  • 50
    • 11144288186 scopus 로고    scopus 로고
    • The construction of a social account: A case study in an overseas aid agency
    • O'Dwyer, B. (2005), "The construction of a social account: a case study in an overseas aid agency" in Accounting, Organizations and Society, Vol. 30, No. 3, pp. 279-96.
    • (2005) Accounting, Organizations and Society , vol.30 , Issue.3 , pp. 279-296
    • O'Dwyer, B.1
  • 51
    • 84970268741 scopus 로고
    • The antecedents of deinstitutionalization
    • Oliver, C. (1992), "The antecedents of deinstitutionalization" in Organizational Studies, Vol. 13, No. 4, pp. 563-88.
    • (1992) Organizational Studies , vol.13 , Issue.4 , pp. 563-588
    • Oliver, C.1
  • 52
    • 27844490070 scopus 로고    scopus 로고
    • Social and environmental accountability research: A view from the commentary box
    • Parker, L.D. (2005), "Social and environmental accountability research: a view from the commentary box" in Accounting, Auditing & Accountability Journal, Vol. 18, No. 6, pp. 842-60.
    • (2005) Accounting, Auditing & Accountability Journal , vol.18 , Issue.6 , pp. 842-860
    • Parker, L.D.1
  • 53
    • 36849063710 scopus 로고    scopus 로고
    • Boardroom strategizing in professional associations: Processual and institutional perspectives
    • Parker, L.D. (2007), "Boardroom strategizing in professional associations: processual and institutional perspectives" in Journal of Management Studies, Vol. 44, No. 8, pp. 1454-80.
    • (2007) Journal of Management Studies , vol.44 , Issue.8 , pp. 1454-1480
    • Parker, L.D.1
  • 54
    • 84986031911 scopus 로고    scopus 로고
    • Methodological themes: Back to the drawing board: Revisiting grounded theory and the everyday accountant's and manager's reality
    • Parker, L.D. and Roffey, B.H. (1997), "Methodological themes: back to the drawing board: revisiting grounded theory and the everyday accountant's and manager's reality" in Accounting, Auditing & Accountability Journal, Vol. 10, No. 2, pp. 212-47.
    • (1997) Accounting, Auditing & Accountability Journal , vol.10 , Issue.2 , pp. 212-247
    • Parker, L.D.1    Roffey, B.H.2
  • 56
    • 0040822415 scopus 로고
    • Value preferences and tensions in the organization of local government
    • Dunkerly, D., Salaman, G. (Eds.), Routledge and Keegan Paul, London
    • Ranson, S., Hinings, B., Greenwood, R. and Walsh, K. (1980b), "Value preferences and tensions in the organization of local government" in Dunkerly, D. and Salaman, G. (Eds.), The International Yearbook of Organizational Studies, Routledge and Keegan Paul, London, pp. 197-221.
    • (1980) The International Yearbook of Organizational Studies , pp. 197-221
    • Ranson, S.1    Hinings, B.2    Greenwood, R.3    Walsh, K.4
  • 57
    • 33845673799 scopus 로고    scopus 로고
    • Issues of paradigm, ideology and democracy in sustainability assessment
    • Söderbaum, P. (2007), "Issues of paradigm, ideology and democracy in sustainability assessment" in Ecological Economics, Vol. 60, No. 3, pp. 613-26.
    • (2007) Ecological Economics , vol.60 , Issue.3 , pp. 613-626
    • Söderbaum, P.1
  • 58
    • 11144303790 scopus 로고    scopus 로고
    • Social and environmental reporting in the UK: A pedagogical evaluation
    • Thomson, I. and Bebbington, J. (2005), "Social and environmental reporting in the UK: a pedagogical evaluation" in Critical Perspectives on Accounting, Vol. 16, No. 5, pp. 507-33.
    • (2005) Critical Perspectives on Accounting , vol.16 , Issue.5 , pp. 507-533
    • Thomson, I.1    Bebbington, J.2
  • 59
    • 50449088015 scopus 로고    scopus 로고
    • Linking environmental activity and environmental disclosure in an organisational change framework
    • Tilt, C.A. (2006), "Linking environmental activity and environmental disclosure in an organisational change framework" in Journal of Accounting and Organizational Change, Vol. 2, No. 1, pp. 4-24.
    • (2006) Journal of Accounting and Organizational Change , vol.2 , Issue.1 , pp. 4-24
    • Tilt, C.A.1
  • 60
    • 84986165653 scopus 로고    scopus 로고
    • Beyond a critique of pure reason: From policy to politics to practice in environmental and social research
    • Tinker, T. and Gray, R. (2003), "Beyond a critique of pure reason: from policy to politics to practice in environmental and social research" in Accounting, Auditing & Accountability Journal, Vol. 16, No. 5, pp. 727-62.
    • (2003) Accounting, Auditing & Accountability Journal , vol.16 , Issue.5 , pp. 727-762
    • Tinker, T.1    Gray, R.2
  • 62
    • 0000196832 scopus 로고
    • Changing interpretive schemes and organizational restructuring: The example of a religious order
    • Bartunek, J.M. (1984), "Changing interpretive schemes and organizational restructuring: the example of a religious order" in Administrative Science Quarterly, Vol. 29, No. 3, pp. 355-72.
    • (1984) Administrative Science Quarterly , vol.29 , Issue.3 , pp. 355-372
    • Bartunek, J.M.1
  • 63
    • 84986018687 scopus 로고    scopus 로고
    • The story of a schizoid organisation: How accounting and the accountant are implicated in its creation
    • Richardson, S., Cullen, J. and Richardson, B. (1996), "The story of a schizoid organisation: how accounting and the accountant are implicated in its creation" in Accounting, Auditing & Accountability Journal, Vol. 9, No. 1, pp. 8-30.
    • (1996) Accounting, Auditing & Accountability Journal , vol.9 , Issue.1 , pp. 8-30
    • Richardson, S.1    Cullen, J.2    Richardson, B.3


* 이 정보는 Elsevier사의 SCOPUS DB에서 KISTI가 분석하여 추출한 것입니다.