social accounting

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    The social accounting project and Accounting Organizations and Society Privileging engagem

    Description This paper provides one review of the social accounting literature of the last 25 years or so with particular attention to the role played by Accounting, Organizations and Society (AOS) in its development. The principal theme of the essay is that social accounting, at its best, is...
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    Discourses surrounding the evolution of the IASB/FASB Conceptual Framework: What they reve

    Description The International Accounting Standards Board (IASB) and the Financial Accounting Standards Board (FASB) recently published the final version of Chapter 1 of their joint Conceptual Framework for Financial Reporting (IASB/FASB, 2010). In this article, we focus on two of the key issues...
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