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 |