会計学の部屋(会計、簿記、経理、税務)

The European Accounting Review
 2009年、18巻4号

執筆者 タイトル
David Naranjo-Gil
Victor S.Maas
Frank G.H.Hartmann
How CFOs Determine Management Accounting Innovation : An Examination of Direct and Indirect Effects
Macario Camara
Eva Chamorro
Alonso Moreno
Stakeholder Reporting : The Spanish Tobacco Monopoly(1887-1986)
Special Section : The Adoption of Accrual Accounting in the Public Sector
Irvine Lapsley
Rccardo Mussari
Gert Paulsson
On the Adoption of Accrual Accounting in the Public Sector : A Self-Evident and Problematic Reform
Robyn Pilcher
Graeme Dean
Consequences and Costs of Financial Reporting Compliance for Local Government
Howard Mellett
Neil Marriott
Louise Macniven
Diffusion of an Accounting Innovation : Fixed Asset Accounting in the NHS in Wales
Vicente Pina
Lourdes Torres
Ana Yetano
Accrual Accounting in EU Local Governments : One Method, Several Approaches
Nucgeka Arnaboldi
Irvine Lapsley
On the Implementation of Accrual Accounting : A Study of Conflict and Ambiguty