Zobrazeno 1 - 10
of 65
pro vyhledávání: '"Willie Seal"'
Publikováno v:
Journal of International Accounting Research. 2:97-101
Publikováno v:
Management Accounting Research. 13:249-271
Using institutional theory to interpret the role of management accounting in organizational change, the paper reports on a longitudinal empirical study of the implementation of an Activity-Based Costing (ABC) system in the Clearing Department of a UK
Autor:
Willie Seal
Publikováno v:
Management Accounting Research. 12:487-506
The paper presents a case study of management accounting in a company that had been a highly diversified conglomerate but was implementing a new strategy of product market focus combined with a more multinational scope. Formerly subject to a simple b
Publikováno v:
Management Accounting Research. 10:303-322
This study reports on an action research project carried out in two non-Japanese, U.K. manufacturing companies that were considering the establishment of a strategic supply partnership. In the assembler company, materials constituted 80% of manufactu
Autor:
Willie Seal
Publikováno v:
Financial Accountability & Management. 15:309-327
The paper applies institutional theory to analyse the changing role of accounting and contracting in UK local government as the compulsory competitive tendering (CCT) regime was extended to white-collar activities such as housing management, finance,
Publikováno v:
Communist Economies and Economic Transformation. 9:383-406
Autor:
Willie Seal, Peter Vincent-Jones
Publikováno v:
Accounting, Auditing & Accountability Journal. 10:406-431
The enabling role of accounting in supporting classical contractual exchange has been extensively analysed in agency theory. In contrast, analyses the role of accounting in enabling empirically important and welfare‐enhancing long‐term relations
Autor:
Liz Croft, Willie Seal
Publikováno v:
Accounting, Auditing & Accountability Journal. 10:60-84
The paper employs a critical version of Abbott’s “system of professions” in order to analyse how new management practices in UK clearing banks have been influenced by competing bodies of expert knowledge promoted by the banks’ own profession,
Publikováno v:
Critical Perspectives on Accounting. 7:485-508
The paper analyses the collective mobility project of accountants and auditors in the Czech Republic as they have attempted to possess new areas of economic activity brought about through the post-1989 transition of Czech society. The transition is c
Autor:
Willie Seal
Publikováno v:
The British Accounting Review. 28:23-44
After locating accounting and auditing within a broadly conceived contracting paradigm which includes relational as well as discrete transactions, the paper analyses three economics-based contractual theories. Two of these theories are concerned with