FRINK Linked Data Fragments server

Matches in SemOpenAlex for { <https://semopenalex.org/work/W2078855963> ?p ?o ?g. }

• W2078855963 endingPage "992" @default.
• W2078855963 startingPage "975" @default.
• W2078855963 abstract "This article explores cosmopolitan implications associated with the accounting harmonisation project. It takes up Hopwood's [Europ. Acc. Rev. 3 (2) (1994) 241] invitation to explore accounting harmonisation effects. The article explores processes of globalisation by focusing on Kant's work on cosmopolitan governance. It uses Foucault's work on Kant's notion of a peaceful world and applies it to the accounting harmonisation project which has been approved by accounting standard-setting bodies around the world. It is claimed that international accounting harmonisation projects extend notions of accounting decision-usefulness and representational faithfulness, but this only reflects an instrumental stance toward how we account for corporate activity and its impacts on communities. A critical conception of ‘accountability’ is developed in this article by teasing out ideas for a critical accountability through a comparison with central post-modern and post-structural accounting models. The aim is to balance modernity's dominant and instrumental stance to global social and environmental impacts which harmonisation and international accounting perpetuate." @default.
• W2078855963 created "2016-06-24" @default.
• W2078855963 creator A5041168484 @default.
• W2078855963 date "2005-10-01" @default.
• W2078855963 modified "2023-09-26" @default.
• W2078855963 title "A critical perspective on the harmonisation of accounting in a globalising world" @default.
• W2078855963 cites W1668075223 @default.
• W2078855963 cites W1967850910 @default.
• W2078855963 cites W1972599968 @default.
• W2078855963 cites W1975675608 @default.
• W2078855963 cites W1981369038 @default.
• W2078855963 cites W1993354084 @default.
• W2078855963 cites W2009108491 @default.
• W2078855963 cites W2016886707 @default.
• W2078855963 cites W2018581136 @default.
• W2078855963 cites W2028521045 @default.
• W2078855963 cites W2040702267 @default.
• W2078855963 cites W2048659631 @default.
• W2078855963 cites W2056698699 @default.
• W2078855963 cites W2056718055 @default.
• W2078855963 cites W2061037178 @default.
• W2078855963 cites W2064600053 @default.
• W2078855963 cites W2068197563 @default.
• W2078855963 cites W2075603709 @default.
• W2078855963 cites W2076019778 @default.
• W2078855963 cites W2083669874 @default.
• W2078855963 cites W2084511568 @default.
• W2078855963 cites W2087059541 @default.
• W2078855963 cites W2087781955 @default.
• W2078855963 cites W2089509301 @default.
• W2078855963 cites W2089870364 @default.
• W2078855963 cites W2090609836 @default.
• W2078855963 cites W2117701853 @default.
• W2078855963 cites W2119494246 @default.
• W2078855963 cites W2124103870 @default.
• W2078855963 cites W2132826134 @default.
• W2078855963 cites W2154145040 @default.
• W2078855963 cites W2344918312 @default.
• W2078855963 cites W3121566614 @default.
• W2078855963 doi "https://doi.org/10.1016/j.cpa.2003.06.004" @default.
• W2078855963 hasPublicationYear "2005" @default.
• W2078855963 type Work @default.
• W2078855963 sameAs 2078855963 @default.
• W2078855963 citedByCount "97" @default.
• W2078855963 countsByYear W20788559632012 @default.
• W2078855963 countsByYear W20788559632013 @default.
• W2078855963 countsByYear W20788559632014 @default.
• W2078855963 countsByYear W20788559632015 @default.
• W2078855963 countsByYear W20788559632016 @default.
• W2078855963 countsByYear W20788559632017 @default.
• W2078855963 countsByYear W20788559632018 @default.
• W2078855963 countsByYear W20788559632019 @default.
• W2078855963 countsByYear W20788559632020 @default.
• W2078855963 countsByYear W20788559632021 @default.
• W2078855963 countsByYear W20788559632022 @default.
• W2078855963 countsByYear W20788559632023 @default.
• W2078855963 crossrefType "journal-article" @default.
• W2078855963 hasAuthorship W2078855963A5041168484 @default.
• W2078855963 hasConcept C121955636 @default.
• W2078855963 hasConcept C126415523 @default.
• W2078855963 hasConcept C12713177 @default.
• W2078855963 hasConcept C144024400 @default.
• W2078855963 hasConcept C150577722 @default.
• W2078855963 hasConcept C154945302 @default.
• W2078855963 hasConcept C162324750 @default.
• W2078855963 hasConcept C163867264 @default.
• W2078855963 hasConcept C17744445 @default.
• W2078855963 hasConcept C187736073 @default.
• W2078855963 hasConcept C199539241 @default.
• W2078855963 hasConcept C2119116 @default.
• W2078855963 hasConcept C2775997212 @default.
• W2078855963 hasConcept C2776007630 @default.
• W2078855963 hasConcept C2778682666 @default.
• W2078855963 hasConcept C39389867 @default.
• W2078855963 hasConcept C41008148 @default.
• W2078855963 hasConcept C544937707 @default.
• W2078855963 hasConcept C74275925 @default.
• W2078855963 hasConceptScore W2078855963C121955636 @default.
• W2078855963 hasConceptScore W2078855963C126415523 @default.
• W2078855963 hasConceptScore W2078855963C12713177 @default.
• W2078855963 hasConceptScore W2078855963C144024400 @default.
• W2078855963 hasConceptScore W2078855963C150577722 @default.
• W2078855963 hasConceptScore W2078855963C154945302 @default.
• W2078855963 hasConceptScore W2078855963C162324750 @default.
• W2078855963 hasConceptScore W2078855963C163867264 @default.
• W2078855963 hasConceptScore W2078855963C17744445 @default.
• W2078855963 hasConceptScore W2078855963C187736073 @default.
• W2078855963 hasConceptScore W2078855963C199539241 @default.
• W2078855963 hasConceptScore W2078855963C2119116 @default.
• W2078855963 hasConceptScore W2078855963C2775997212 @default.
• W2078855963 hasConceptScore W2078855963C2776007630 @default.
• W2078855963 hasConceptScore W2078855963C2778682666 @default.
• W2078855963 hasConceptScore W2078855963C39389867 @default.
• W2078855963 hasConceptScore W2078855963C41008148 @default.
• W2078855963 hasConceptScore W2078855963C544937707 @default.
• W2078855963 hasConceptScore W2078855963C74275925 @default.
• W2078855963 hasIssue "7" @default.
• W2078855963 hasLocation W20788559631 @default.

• next