Re-Inventing Realities, Volume 10 (Advances in Public Interest Accounting) (Advances in Public Interest Accounting) PDF
Preview Re-Inventing Realities, Volume 10 (Advances in Public Interest Accounting) (Advances in Public Interest Accounting)
RE-INVENTING REALITIES ADVANCES IN PUBLIC INTEREST ACCOUNTING Series Editor: Cheryl R. Lehman Recent volumes: Volume1: 1986 Volume2: 1987 Volume3: 1990 Volume4: 1991 Volume5: 1993 Volume6: 1995 Volume7: 1998 Volume8: 2001AdvancesinAccountability:Regulation, Research,GenderandJustice Volume9: 2002MirrorsandPrisms:InterrogatingAccounting ADVANCESINPUBLICINTERESTACCOUNTING VOLUME10 RE-INVENTING REALITIES EDITEDBY CHERYL R. LEHMAN HofstraUniversity,NewYork,USA ASSOCIATEEDITORS TONY TINKER BaruchCollege,TheCityUniversityofNewYork,USA BARBARA MERINO UniversityofNorthTexas,USA MARILYN NEIMARK BaruchCollege,TheCityUniversityofNewYork,USA 2004 Amsterdam–Boston–Heidelberg–London–NewYork–Oxford Paris–SanDiego–SanFrancisco–Singapore–Sydney–Tokyo ELSEVIERB.V. ELSEVIERInc. ELSEVIERLtd ELSEVIERLtd Radarweg29 525BStreet,Suite1900 TheBoulevard,Langford 84TheobaldsRoad P.O.Box211 SanDiego Lane,Kidlington London 1000AEAmsterdam CA92101-4495 OxfordOX51GB WC1X8RR TheNetherlands USA UK UK ©2004ElsevierLtd.Allrightsreserved. ThisworkisprotectedundercopyrightbyElsevierLtd,andthefollowingtermsandconditionsapplytoitsuse: Photocopying Singlephotocopiesofsinglechaptersmaybemadeforpersonaluseasallowedbynationalcopyrightlaws.Permissionofthe Publisherandpaymentofafeeisrequiredforallotherphotocopying,includingmultipleorsystematiccopying,copyingfor advertisingorpromotionalpurposes,resale,andallformsofdocumentdelivery.Specialratesareavailableforeducational institutionsthatwishtomakephotocopiesfornon-profiteducationalclassroomuse. PermissionsmaybesoughtdirectlyfromElsevier’sRightsDepartmentinOxford,UK;phone:(+44)1865843830,fax: (+44)1865853333,e-mail:permissions@elsevier.com.Requestsmayalsobecompletedon-lineviatheElsevierhomepage (http://www.elsevier.com/locate/permissions). IntheUSA,usersmayclearpermissionsandmakepaymentsthroughtheCopyrightClearanceCenter,Inc.,222Rosewood Drive,Danvers,MA01923,USA;phone:(+1)(978)7508400,fax:(+1)(978)7504744,andintheUKthroughtheCopyright LicensingAgencyRapidClearanceService(CLARCS),90TottenhamCourtRoad,LondonW1P0LP,UK;phone:(+44)20 76315555;fax:(+44)2076315500.Othercountriesmayhavealocalreprographicrightsagencyforpayments. DerivativeWorks Tablesofcontentsmaybereproducedforinternalcirculation,butpermissionofthePublisherisrequiredforexternalresale ordistributionofsuchmaterial.PermissionofthePublisherisrequiredforallotherderivativeworks,includingcompilations andtranslations. ElectronicStorageorUsage PermissionofthePublisherisrequiredtostoreoruseelectronicallyanymaterialcontainedinthiswork,includinganychapter orpartofachapter. Exceptasoutlinedabove,nopartofthisworkmaybereproduced,storedinaretrievalsystemortransmittedinanyformorby anymeans,electronic,mechanical,photocopying,recordingorotherwise,withoutpriorwrittenpermissionofthePublisher. Addresspermissionsrequeststo:Elsevier’sRightsDepartment,atthefaxande-mailaddressesnotedabove. Notice NoresponsibilityisassumedbythePublisherforanyinjuryand/ordamagetopersonsorpropertyasamatterofproducts liability,negligenceorotherwise,orfromanyuseoroperationofanymethods,products,instructionsorideascontainedinthe materialherein.Becauseofrapidadvancesinthemedicalsciences,inparticular,independentverificationofdiagnosesand drugdosagesshouldbemade. Firstedition2004 BritishLibraryCataloguinginPublicationData AcataloguerecordisavailablefromtheBritishLibrary. ISBN:0-7623-1154-1 ISSN:1041-7060(Series) ∞(cid:1)ThepaperusedinthispublicationmeetstherequirementsofANSI/NISOZ39.48-1992(PermanenceofPaper).Printedin TheNetherlands. CONTENTS LISTOFCONTRIBUTORS vii ADHOCREVIEWERS ix EDITORIALBOARD xi ACCOUNTINGANDTHEPROBLEMATIQUEOF IMPERIALISM:ALTERNATIVEMETHODOLOGICAL APPROACHESTOEMPIRICALRESEARCHIN ACCOUNTINGINDEVELOPINGCOUNTRIES OwolabiM.Bakre 1 THEIMPACTOFACCOUNTINGONTHEDEVELOPMENT OFWRITINGANDNUMBERINGANDTHECORRELATION TOPIAGET’SEXPERIMENTS SidneyJ.BaxendaleandArchieW.Faircloth 31 ACCOUNTINGFORMONEY:THEFAIRVALUEOFCASH ASSETSANDDEPOSITLIABILITIES BillBergman 49 SUNBEAMCORPORATIONCASE:“BILLANDHOLD SALES,CHANNELSTUFFING,ANDLOTSOFRETURNS: THEEFFECTSONREVENUE,INVENTORIESAND RECEIVABLES” AlanA.Cherry 63 THEEFFECTOFMEDIAPUBLICITYONBUSINESS STUDENTS’PERCEPTIONSOFEARNINGSMANAGEMENT RafikZ.Elias 83 v vi CARBONDIOXIDEEMISSIONSANDDISCLOSURESBY ELECTRICUTILITIES MartinFreedmanandBikkiJaggi 105 ENVIRONMENTALREPORTINGANDTHERESURRECTION OFSOCIALACCOUNTING MartinFreedmanandA.J.Stagliano 131 THETENSIONBETWEENACCOUNTORSAND ACCOUNTEES:EVIDENCEFROMTHEREFORMEDNEW ZEALANDELECTRICITYINDUSTRY JillHooks,DavidCoyandHowardDavey 145 THEECONOMICSOFACCOUNTINGCRIME FahrettinOkcabol 173 ARTSANDLITERATUREREVIEW BOOKREVIEWOF:ACCOUNTINGANDEMANCIPATION: SOMECRITICALINTERVENTIONS(SONJAGALLHOFER ANDJIMHASLAM) TonyTinker 189 REPLYTOCRITIQUEOF“ACCOUNTINGAND EMANCIPATION:SOMECRITICALINTERVENTIONS”:SOME GOODQUESTIONS,SOMEINAPPROPRIATETARGETS? SonjaGallhoferandJimHaslam 199 ARTREVIEW:“TOPPLINGCULTURALICONS:POLISH WOMEN’SARTEXAMINESGENDERANDDEMOCRACY” ShanaPenn 217 LIST OF CONTRIBUTORS OwolabiM.Bakre UniversityoftheWestIndies,MonaCampus, Jamaica,WestIndies SidneyJ.Baxendale UniversityofLouisville,Louisville,KY,USA BillBergman LaGrangePark,IL,USA AlanA.Cherry LoyolaMarymountUniversity,LosAngeles, CA,USA DavidCoy UniversityofWaikatoManagementSchool, Hamilton,NewZealand HowardDavey UniversityofWaikatoManagementSchool, Hamilton,NewZealand RafikZ.Elias CaliforniaStateUniversity,LosAngeles,CA, USA ArchieW.Faircloth UniversityofLouisville,Louisville,KY,USA MartinFreedman TowsonUniversity,Towson,MD,USA SonjaGallhofer UniversityofAberdeen,Aberdeen,Scotland JimHaslam UniversityofDundee,Scotland JillHooks MasseyUniversity,Auckland,NewZealand BikkiJaggi RutgersUniversity,NewBrunswick,NJ,USA FahrettinOkcabol NewYork,NY,USA ShanaPenn MillsCollege,Oakland,CA,USA A.J.Stagliano SaintJoseph’sUniversity,Philadelphia,PA, USA TonyTinker BaruchCollege–CUNY,NewYork,NY,USA vii AD HOC REVIEWERS RichardC.Baker UniversityofMassachusetts–Dartmouth,USA DavidCrowther LondonMetropolitanUniversity,UK ClaireEckstein BaruchCollege,USA TimothyFogarty CaseWesternReserveUniversity,USA MartinFreedman TowsonUniversity,USA MaryKaidonis UniversityofWollongong,Australia DeanNeu UniversityofCalgary,Canada FahrettinOkcabol NewYork,USA PamelaRoush UniversityofCentralFlorida,USA TonyTinker BaruchCollege–CUNY,USA ix
Description:The list of books you might like
