Zobrazeno 1 - 10
of 154
pro vyhledávání: '"Sylvain Durocher"'
Publikováno v:
Organization Studies. 42:739-759
This paper examines how neoliberal governmentality is conveyed and promoted through office design technologies within professional service firms (PSFs). Our data, constituted through interviews with firm representatives and site visits, points to the
Publikováno v:
European Accounting Review. 30:473-501
In response to this special issue’s focus on new directions in auditing research, specifically its call for more analysis on the ‘real’ impact of inclusion discourses within the accounting professi...
Publikováno v:
Accounting, Auditing & Accountability Journal. 33:1143-1167
PurposeThis paper investigates the strategic processes surrounding the development, in accounting firms, of office (re)design projects and their overarching objectives.Design/methodology/approachThe authors’ investigation relies on a series of inte
Autor:
Sylvain Durocher, Omiros Georgiou
Publikováno v:
Durocher, S & Georgiou, O 2021, ' Framing accounting for goodwill: Intractable controversies between users and standard setters ', Critical Perspectives on Accounting, pp. 1-26 . https://doi.org/10.1016/j.cpa.2021.102357
How to account for goodwill arising from business combinations has proven to be one the most controversial topics for the standardisation, preparation, and audit of financial reports. Given its contested nature, and recent debates about improper good
Externí odkaz:
https://explore.openaire.eu/search/publication?articleId=doi_dedup___::6d3447fe5432eda883e52dd4656a8e05
https://pure.manchester.ac.uk/ws/files/199912865/Omiros_Georgiou_CPA_2021_paper_to_Manchester.docx
https://pure.manchester.ac.uk/ws/files/199912865/Omiros_Georgiou_CPA_2021_paper_to_Manchester.docx
Autor:
Merridee L. Bujaki, Sylvain Durocher
Publikováno v:
Sustainability Accounting, Management and Policy Journal. 11:1023-1053
Purpose This qualitative paper is about social reporting in response to an incident that involved the loss of human life. It examines Loblaw’s disclosures following the Rana Plaza building collapse that killed over 1,100 Bangladeshi workers. Design
Publikováno v:
Accounting, Auditing & Accountability Journal. 32:1013-1042
Purpose The purpose of this paper is to longitudinally explore the symbolic and substantive ideological strategies located in ENGIE’s environmental discourse while considering the specific negative media context surrounding the company’s environm
Publikováno v:
European Accounting Review. 28:737-765
Although some authors highlight the benefits of journal rankings, previous research is often highly critical of them, insinuating that they can lead to desingularization of academic journals (i.e. their impoverishment and standardization) and dequali
Publikováno v:
Accounting and Business Research. 49:206-243
Standard-setting institutions require legitimacy to survive. Prior research infers their legitimacy mainly from the characteristics of standard-setting processes rather than from the legitimacy judgments of important constituencies. Using a survey of
Publikováno v:
AUDITING: A Journal of Practice & Theory. 37:191-213
SUMMARY This paper highlights the colonization of public accounting firms by marketing expertise. Using data collected through interviews with auditors and marketing experts, complemented with data generated through documentary analysis, we examine t
Publikováno v:
Normaliser la comptabilité des entreprises
Externí odkaz:
https://explore.openaire.eu/search/publication?articleId=doi_________::1f2431815c5be388ce9c81ff76efec1a
https://doi.org/10.3917/ems.chan.2019.01.0379
https://doi.org/10.3917/ems.chan.2019.01.0379