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Dissertations / Theses on the topic 'Accounting practices'

Author: Grafiati

Published: 4 June 2021

Last updated: 26 July 2025

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1

Gunatilake, Gayathri. "Accounting Practices: The Change I See." Thesis, University of Canterbury. Accounting and Information Systems, 2014. http://hdl.handle.net/10092/9562.

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In this thesis I explain change in accounting practices and organisations as a construction of the observer. My case study demonstrates how observers construct different static entities and observe change of those constructed entities, and why individuals perceive change differently. These are some key issues raised by past researchers of accounting change that require further examination and fuller explanation. A belief in a reality, assumption of a linear evolution over time and space, and reductionism are common assumptions in extant studies on change. These factors lead to difficulties in

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Duke, Caitlin R. "How Healthcare Accounting Adapts to Lean Practices." Digital Commons @ East Tennessee State University, 2017. https://dc.etsu.edu/honors/388.

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Healthcare has recently begun a push towards more lean practices and management. Healthcare accounting, in an effort to reflect business practices, must change to accurately reflect reality. This research seeks to explore how healthcare providers improve their accounting systems to keep up with an ever-changing lean environment. By examining both healthcare and accounting literature, this comprehensive literature review seeks to answer the question, “How does healthcare accounting adapt to lean philosophies?”.

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3

Bay, Charlotta. "Making Accounting Matter : A Study of the Constitutive Practices of Accounting Framers." Doctoral thesis, Uppsala universitet, Företagsekonomiska institutionen, 2012. http://urn.kb.se/resolve?urn=urn:nbn:se:uu:diva-172680.

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The idea of accounting as a constitutive means, making people think and act in particular ways, is well established in the social strand of accounting literature. In professional organisations, for example, accounting is claimed to be critical to processes of turning people into rational and responsible economic actors. However, this thesis refocuses the empirical attention away from the organisation and into the private sphere of people’s everyday financial lives. As this is a field partly inhabited by people who for various reasons are believed to have difficulty in making sense of financial

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Lusher, Anna L. "Identifying assessment practices in undergraduate accounting programs." Morgantown, W. Va. : [West Virginia University Libraries], 2006. https://eidr.wvu.edu/etd/documentdata.eTD?documentid=4862.

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Thesis (Ed. D.)--West Virginia University, 2006.<br>Title from document title page. Document formatted into pages; contains xii, 218 p. : ill. Includes abstract. Includes bibliographical references (p. 161-172).

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5

Ip, Chi Kuan. "Implications of reforms on Chinese accounting practices." Thesis, University of Macau, 2006. http://umaclib3.umac.mo/record=b1636229.

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6

Al-Dhowaihy, Mansour Othman. "Management accounting practices of Saudi Arabian municipalities." Thesis, Cardiff University, 2003. http://ethos.bl.uk/OrderDetails.do?uin=uk.bl.ethos.419431.

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Cronjé, Christo Johannes. "Corporate annual reports (CARS) accounting practices in transition /." Pretoria : [s.n.], 2007. http://upetd.up.ac.za/thesis/available/etd-11262007-135312.

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8

Al-Najjar, Fouad K. "Standardisation in accounting practices : a comparative international study." Thesis, University of Strathclyde, 1986. http://ethos.bl.uk/OrderDetails.do?uin=uk.bl.ethos.333604.

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9

Hutaibat, Khaled Abed. "Management accounting practices in Jordan : a contingency approach." Thesis, University of Bristol, 2005. http://hdl.handle.net/1983/48354f16-a964-4c5d-a7b0-eade1526b3bc.

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10

Tripathi, Vandana. "The management accounting needs of small enterprises and the role of small accounting practices." Thesis, Open University, 2017. http://oro.open.ac.uk/49022/.

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Management accounting research has previously focused mostly on large firms rather than SMEs despite the significance of SMEs in the UK economy. The high failure rate of small enterprises in the UK points to the need to increase their financial robustness. Small accounting practices (SAPs) would seem to provide a possible alternative source of management accounting information for businesses too small to afford in-house accountants, but the literature over thirty years suggests that this approach has not been adopted. The sparse research in this area has proposed disparate reasons for the limi

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11

Yasotharalingam, Lingesiya. "Capital budgeting theory and practices." Thesis, Kingston University, 2016. http://eprints.kingston.ac.uk/34118/.

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Capital budgeting is crucial in order for companies to sustain themselves, survive and flourish in markets and to increase shareholders' wealth. Nonetheless, decisions on capital budgeting are critical owing to the influence of uncertainty factors and dramatic changes in the environment milieu. Capital budgeting practices vary from country to country, from company to company and from project to project. Although many studies have been conducted in developed countries, there is a dearth of studies in emerging economies. Therefore, aims of this study were to investigate the prevalent choice of c

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12

Tran, V. (Van). "Budgeting practices in Vietnam:a survey in Da Nang City." Master's thesis, University of Oulu, 2015. http://urn.fi/URN:NBN:fi:oulu-201504091341.

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The study aims to examine budgeting practices in Vietnam. It is motivated from the lack of research about budgeting practices in developing countries, particularly in Vietnam. Major patterns of budgeting such as its adoption and purposes are investigated. Furthermore, the extent to which variance analysis is used and its roles are also investigated. Another purpose of the study is to compare budgeting patterns between small and medium size companies and large ones, and to find possible association between firm size and budgeting practices. In order to reach those goals, a survey is carried out

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Habu, Baba. "Comparative study of Japanese and western management accounting practices." Thesis, University of East London, 2004. http://ethos.bl.uk/OrderDetails.do?uin=uk.bl.ethos.416792.

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Ahmad, Kamilah. "The use of management accounting practices in Malaysian SMEs." Thesis, University of Exeter, 2012. http://hdl.handle.net/10036/3758.

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There have been the recent calls for additional research in order to enhance the understanding of the adoption of management accounting practices (MAPs) in small and medium sized enterprises (SMEs). This, allied to an increasing importance of SMEs around the world especially in developing countries, is the motivation for this research. This research explores the uptake of a broad range of MAPs in Malaysian SMEs; identifies the roles of MAPs in the management of SMEs; determines factors that affect the extent of use of MAPs in SMEs and lastly examines the relationship between the use of MAPs an

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Ahmad, Khair Amal Hayati. "Locating fraudulent accounting practices in Malaysia : a Foucauldian perspective." Thesis, University of Essex, 2012. http://ethos.bl.uk/OrderDetails.do?uin=uk.bl.ethos.570659.

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Fraudulent accounting practices (FAPs) are one of the anti-social practices in recent years that have received considerable attention all• over the world. Prior literature has identified factors that influenced FAPs at both individual and organisational levels such as individual immmoral behaviour and weaken internal control systems, respectively. However, these studies have neglected to take into account factors at the macro level which have influenced the emergence and reinforcement of FAPs especially in developing countries such as in the case of Malaysia. This thesis is an attempt to locat

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Brown, Alistair M. "Financial accounting communication practices of Pacific Island Countries' entities." Thesis, Brown, Alistair M. (2003) Financial accounting communication practices of Pacific Island Countries' entities. PhD thesis, Murdoch University, 2003. https://researchrepository.murdoch.edu.au/id/eprint/52648/.

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Through the lens of stakeholder, legitimacy theories, and developing country literature, this thesis generates empirical evidence of reporting and accounting communication disclosure practices of entities of Pacific Island Countries (PIC) with an additional emphasis on natural environment and human resource issues. Evidence is gathered through a positivist-objectivist research process through the medium of annual report analysis and extensive mail survey of user and preparer views. The evidence obtained by 86 PIC reporting entities over a three year period finds support for the Traditional

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Khan, Mahmood Hasan. "Traditional Sustainability Accounting Principles and Practices in Rural Bangladesh." Thesis, Curtin University, 2016. http://hdl.handle.net/20.500.11937/632.

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This thesis by publication includes five articles which discuss the principles and practices of traditional sustainability accounting in Bangladesh. Modern accounting only recently started to embrace environmental and social values. The research however makes the argument that the traditional practices, local knowledge, inter-generational wisdom and eco-spirituality of rural Bangladesh are the real basis for sustainability accounting. Without formal quantification, this traditional sustainability accounting guides people in their activities and lifestyle promoting a culture of sustainability.

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Abdul-Rahim, Hassan M. "An Analysis of Corporate Accounting and Reporting Practices in Bahrain." Thesis, University of North Texas, 1993. https://digital.library.unt.edu/ark:/67531/metadc278500/.

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The primary objective of this dissertation is to determine the factors that have shaped the corporate financial reporting practices in Bahrain. Prior researchers have offered two explanations, environmental factors and cultural importation, for the emergence of financial reporting practices in developing countries. The environmental explanation suggests that a nation's financial reporting practices will be shaped by its socioeconomic structure. The cultural importation explanation states that the desire for international legitimacy creates incentives for developing nation to adopt Western fina

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Zakaria, Zamzulaila. "The practices of managing performance : accounting, accountability and cultural practices in a privatised pharmaceutical organisation." Thesis, University of Warwick, 2011. http://wrap.warwick.ac.uk/49226/.

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This study seeks to understand the practices of managing performance in a privatised pharmaceutical organisation. In particular, it examines the interplay of accounting, accountability and cultural practices in the everyday practices of managing performance in the organisation. Based on an intensive field study of five months, an ethnographic approach was selected and data collected through observations, interviews and reviews of documents. Drawing on practice theory, this thesis provides an insight into how accounting as part of the constituents of organisational control systems was implicate

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Fadaly, Dina S. "Contingent framework for management accounting practices in Egyptian pharmaceutical organizations." Thesis, De Montfort University, 2008. http://hdl.handle.net/2086/4256.

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Recently, contemporary management accounting studies have focused on management accounting techniques or procedures initiated in the industrialized countries, and whether they can be effectively adoptedÃ‚Â· in developing countries. They have explored the factors (both impetus and impediment) that would affect the application of management accounting practices in developing countries? Several studies in different paris of th{ world have investigated the status of their national management accounting practices, such as the study of Chenhall and Smith (1998a) in Australia, Wijewardena and Zoysa (

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21

Jack, Lisa. "The persistence of post war accounting practices in UK agriculture." Thesis, University of Essex, 2004. http://ethos.bl.uk/OrderDetails.do?uin=uk.bl.ethos.410228.

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Crafts, Michael D. "Methodology for achieving GASB 34 modified approach compliance using U.S. Navy "smart base" facility management practices." Thesis, Springfield, Va. : Available from National Technical Information Service, 2002. http://handle.dtic.mil/100.2/ADA405010.

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Bambang, Agus Pramuka Bambang Agus. "Accounting in Indonesia : a study of the ideological influences on western and Islamic accounting thought and practices." Thesis, University of Hull, 1998. http://hydra.hull.ac.uk/resources/hull:3767.

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This study tries to document and review the ideological-environmental factors surrounding the conventional accounting concepts in the Western, with reference to the US, UK and the IASC's conceptual framework, and to examine the influence of such factors on accounting concepts. It is found that the conventional accounting concepts find their justification from the Western ideological-environmental system, including ideological, political, economic, legal, social, and cultural systems. Therefore, it is argued that the conventional accounting system would not be suitable for a different ideologic

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Sarker, Nivedita, and Chouzouris Georgios Koilakos. "A Comparative Analysis between Traditional Accounting and Human Resources Accounting (HRA) Practices on HRManagerial Decision-Making Process." Thesis, Umeå universitet, Företagsekonomi, 2021. http://urn.kb.se/resolve?urn=urn:nbn:se:umu:diva-185004.

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Human resource accounting is a concept that was created to deal with the problem of the measurement of the value of human capital. This concept can be very influential for many different human resource practices. This concept is of the utmost importance as it deals with one of the biggest problems within the sectors of accounting and human resources, the constant seeking of an acceptable way of acknowledging human capital in the financial statements as an asset and not as an expense. The skills and knowledge that people can bring into a company are vital for its prosperity and yet no realized.

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Peng, Songlan. "The Harmonization of Chinese Accounting Standards with International Accounting Standards: An Empirical Evaluation." VCU Scholars Compass, 2005. http://catalog.hathitrust.org/api/volumes/oclc/100400486.html.

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Secord, Peter. "Harmonization of accounting practices within NAFTA : history, environment, assessment and prospects." Thesis, University of Reading, 2002. http://ethos.bl.uk/OrderDetails.do?uin=uk.bl.ethos.272285.

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27

Al-Nimer, Munther. "The level of sophistication of management accounting practices in the Jordanian financial sector." Thesis, University of South Wales, 2009. https://pure.southwales.ac.uk/en/studentthesis/the-level-of-sophistication-of-management-accounting-practices-in-the-jordanian-financial-sector(f80cfead-bef4-46a4-a476-cafabe9bb533).html.

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This thesis aims to identify the status of management accounting practices in the Jordanian financial sector in terms of both its usage and sophistication level and to examine the contingency factors that influence that status. The main objectives of the research are: to obtain a broad overview of management accounting practices in general, including the extent of usage of management accounting practices; examine the sophistication level of management accounting practices and at which phase, based on the IF AC model, the Jordanian financial sector is currently placed; investigate the effect of

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Halbouni, Sawsan Saadi. "The adoption of international accounting standards in Jordan - a study of accounting practices applied by Jordanian listed companies." Thesis, University of Manchester, 1999. http://ethos.bl.uk/OrderDetails.do?uin=uk.bl.ethos.633431.

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This thesis investigates the development of financial reporting in Jordan over the 10 years between 1988 and 1998, a period during which the Jordanian government sought both to internationalise the economy and to facilitate this through adoption of accepted international standards for accounting. A survey of accounting practices adopted by Jordanian companies for measuring assets and profits was conducted and indices used to measure the degree of consistency between companies. The survey shows that the Jordanian companies were continually changing their accounting practices and that these chan

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Alkizza, Abdelsalam Ahmed. "The impact of business environment on management accounting practices : Libyan evidence." Thesis, University of Liverpool, 2006. http://ethos.bl.uk/OrderDetails.do?uin=uk.bl.ethos.425444.

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Elias, Hala A. "An interpretive inquiry into accounting practices in public universities in Sudan." Thesis, University of Southampton, 2000. http://ethos.bl.uk/OrderDetails.do?uin=uk.bl.ethos.340339.

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Rahman, Abdul Rahim Abdul. "An interpretative inquiry into accounting practices in Islamic organisations in Malaysia." Thesis, University of Southampton, 1999. http://ethos.bl.uk/OrderDetails.do?uin=uk.bl.ethos.264996.

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Saeudy, Mohamed Hanafy Mahmoud Mohamed. "Accounting for sustainable development practices in banks operating in the UK." Thesis, University of Dundee, 2017. https://discovery.dundee.ac.uk/en/studentTheses/eb3d5311-5ee4-41db-97e2-a118d25e125d.

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The main objective of this thesis is to explore how accounting tools and practices could be used to develop accounting for sustainable development (hereafter ASD) data recording and reporting practices. These practices aim to address the social and environmental aspects of the main operations of banking activities and services. The researcher used stakeholder, legitimacy and institutional theories to understand the ASD data recording and reporting practices. So, the main argument here is that ASD practices could be developed in banks in order to manage social and environmental aspects of banki

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McPherson, Jennifer Anne. "Comparing ‘apples with apples’: professional accounting practices in university classroom discourse." Thesis, The University of Sydney, 2015. http://hdl.handle.net/2123/12782.

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How are professional accounting practices represented in university classroom discourse and what are the implications of this for theory and practice in professional learning? Professional accounting practices order the world, and are also ordered. In reducing the complexities of social activity to abstract meanings that render it measurable, diverse and complex structures can be compared ‘apples with apples’. This study investigates the relocalization of professional accounting practices in university classroom discourse, working with tools from Legitimation Code Theory, systemic functional l

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RICCIO, LORELLA. "Management accounting practices in the emerging functional foods industry: empirical evidence." Doctoral thesis, Università di Foggia, 2017. http://hdl.handle.net/11369/361980.

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Lo scopo della ricerca è quello di esplorare sistemi di controllo di gestione per il monitoraggio del nuovo processo di sviluppo del prodotto nell'industria alimentare e delle bevande, con particolare attenzione ai prodotti alimentari innovativi orientati alla salute, denominati “alimenti funzionali” (AF). La produzione di alimenti funzionali, considerata come industria ad alta tecnologia, risulta completamente diversa da essa, perché è esposta a una legislazione specifica e dinamica, i nuovi ingredienti rappresentano un’innovazione di prodotto discontinua in quanto comporta incertezze

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Ward, Robert A. "Exploring Corporate Social Responsibility Reporting Practices in Multinational Corporations." Thesis, Baker College (Michigan), 2019. http://pqdtopen.proquest.com/#viewpdf?dispub=13425719.

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<p> Companies experience a problem implementing corporate social responsibility reporting standards due to geographical differences, an over-abundance of guidelines, regulatory disparities, and varying levels of stakeholder requirements. These diverse conditions result in inadequate reporting of sustainability efforts and a lack of consistency of what actually gets reported. This exploratory, qualitative case study was based on a theoretical framework consisting of Freeman’s stakeholder theory, Suchman’s legitimacy theory, and Spence’s signaling theory. The sample consisted o

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Paananen, Mari. "Harmonization of Accounting Practices Among IAS Firms Listed in the U.S. and Its Capital Market Implications." Thesis, University of North Texas, 2003. https://digital.library.unt.edu/ark:/67531/metadc4400/.

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The focus of the study is on financial reporting for non-U.S. firms registered with the Securities Exchange Commission (SEC) but using International Accounting Standards (IAS). This study addresses two issues, (1) whether the comparability of financial reporting among firms using IAS in credit and equity financing jurisdictions increases over time and (2) the associated capital market implications. The motivation for the study is the SEC's ongoing assessment of IAS for possible use by non-U.S. registrants for listing and capital raising in the U.S. Previous research on variations in financial

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Leftesi, Abdulghani. "The diffusion of management accounting practices in developing countries : evidence from Libya." Thesis, University of Huddersfield, 2008. http://eprints.hud.ac.uk/id/eprint/6220/.

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The transition in Libya from a planned economy to a market economy, which commenced in the late 1980s, has resulted in fundamental changes such as the restructuring of state-owed enterprises, a noticeable growth in foreign direct investment, and an emerging private sector. These changes put immediate pressure on accounting practice to change to meet the demands of the new business environment. Based on the findings of a questionnaire-based survey, supplemented by interview data, this study explores the state of „traditional‟ and „advanced‟ management accounting practices (MAPs) of a mix of 81

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Al-Hajeri, Khaled Rashed. "Standardisation of accounting practices in the developing countries : the case of Kuwait." Thesis, City University London, 1992. http://openaccess.city.ac.uk/8263/.

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This study examines the causes, nature and consequences of deficiencies in Kuwait accounting; evaluates the accounting guidelines introduced in January 1987; and recommends a new approach for regulating accounting in Kuwait, to remedy the present deficiencies. After reviewing the theory related to accounting standardsetting, we examine in detail the laws affecting the Kuwaiti accounting profession, and the accounting practices currently employed. It is shown that inadequate, piecemeal regulation, a weak profession, and the lack of a sound theoretical base founded on the characteristics and nee

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Lennox, Peter. "Employer accounting for defined benefit superannuation plans : current practices and the impact of ED 53 "Accounting for employee entitlements" /." Title page, and contents only, 1993. http://web4.library.adelaide.edu.au/theses/09C/09cl568.pdf.

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Robson, Keith. "Accounting, the state and the regulatory process : The case of standard setting 1969-1975." Thesis, University of Manchester, 1988. http://ethos.bl.uk/OrderDetails.do?uin=uk.bl.ethos.233732.

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Carnegie, Garry D., and edu au jillj@deakin edu au mikewood@deakin edu au wildol@deakin edu au kimg@deakin. "ACCOUNTING FOR GOODWILL ON CONSOLIDATION." Deakin University. School of Management, 1987. http://tux.lib.deakin.edu.au./adt-VDU/public/adt-VDU20040618.165446.

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The issue of accounting for goodwill has caused considerable concern to accountants and academics. For over 100 years there has been diversity of views as to the nature, recognition and measurement of goodwill. Such diversity of views has contributed to the adoption of a variety of accounting practices for goodwill, which has lead to attempts to regulate practice by accounting professions in the Anglo-American world. The research conducted involves a literature review to identify the concepts and definition of goodwill and the criteria for its recognition and measurement. the investigation wil

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Pishay, Anthony Abdalnor. "The fall of Enron and its implications on the accounting profession." CSUSB ScholarWorks, 2003. https://scholarworks.lib.csusb.edu/etd-project/2380.

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Nimtrakoon, Sirinuch. "Organization strategy, management techniques and management accounting practices : contingency research in Thailand." Thesis, University of Hull, 2009. http://hydra.hull.ac.uk/resources/hull:2381.

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There have been the recent calls for additional research in order to enhance the understanding of potential contingency factors which explain the adoption of management accounting practices (MAPs). This, allied to a lack of knowledge in relation to current use of MAPs, especially in developing countries, is the motivation for this research. Thus, this research attempts to explore the adoption and perceived benefit of MAPs as well as to examine their relationships with contingency factors affecting organizational performance in a developing country, Thailand. Two potential contingency factors a

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Ojra, Jafar. "Strategic management accounting practices in Palestinian companies : application of contingency theory perspective." Thesis, University of East Anglia, 2014. https://ueaeprints.uea.ac.uk/49725/.

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This study uses a quantitative methodology to explore the impact of contingency factors on use of strategic management accounting techniques (SMA), and combined impact of SMA Usage and contingency factors on organisational performance in a less developed country (LDC) context. The exploratory framework included two main dependent variables, namely SMA Usage and organisational performance. For the former, this study gauged the impact of perceived environmental uncertainty (competitive intensity and market turbulence), business strategy (prospector /defender), organisational structure (formalisa

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Vural, Derya. "Disclosing the Books : Evidence on Swedish publicly listed firms' accounting disclosure practices." Doctoral thesis, Uppsala universitet, Företagsekonomiska institutionen, 2017. http://urn.kb.se/resolve?urn=urn:nbn:se:uu:diva-318594.

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Disclosure of accounting information is crucial in facilitating efficient contracts in the publicly listed firm and in reducing information asymmetries in capital markets. A well-known perception in disclosure literature is that, as the separation between managers and owners increases, so does the demand for publicly available disclosure. Many publicly listed firms around the world are controlled by a few large owners that obtain information through their insider positions in the firm. Thus, variations in ownership structures have a considerable effect on how firms’ disclosure practices are re

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46

Williams, Shaun Leigh Mitchell. "Voluntary environmental and social accounting disclosure practices in the Asia-Pacific region." Thesis, Williams, Shaun Leigh Mitchell (1998) Voluntary environmental and social accounting disclosure practices in the Asia-Pacific region. PhD thesis, Murdoch University, 1998. https://researchrepository.murdoch.edu.au/id/eprint/407/.

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Through the juxtaposition of political economy theory and an in-depth empirical analysis, this study provides hrther insights into the understanding of variables that explain variations in voluntary environmental and social accounting disclosures (VESAD) across national and regional boundaries. Factors from three classes of Thomas (1991) classification schema, the organizational attribute (organizational size and economic performance), business environment (industry type) and societal variable (culture, political and civil, system, legal system, level of economic development and equity market)

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Williams, Shaun Leigh Mitchell. "Voluntary environmental and social accounting disclosure practices in the Asia-Pacific region." Murdoch University, 1998. http://wwwlib.murdoch.edu.au/adt/browse/view/adt-MU20070831.125328.

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Through the juxtaposition of political economy theory and an in-depth empirical analysis, this study provides hrther insights into the understanding of variables that explain variations in voluntary environmental and social accounting disclosures (VESAD) across national and regional boundaries. Factors from three classes of Thomas (1991) classification schema, the organizational attribute (organizational size and economic performance), business environment (industry type) and societal variable (culture, political and civil, system, legal system, level of economic development and equity market)

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Jari, Amish. "Voluntary formation of audit committees and their practices : an Australian study." Thesis, Edith Cowan University, Research Online, Perth, Western Australia, 2008. https://ro.ecu.edu.au/theses/189.

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The study has examined the determinants for the voluntary formation of audit committees and analysed their practices using the annual reports for the financial year 2004. The sample size was obtained from the Connect 4 database of companies. Using Agency theory, the study hypothesized that voluntary formation of audit committees was linked to Big 4 external auditors, proportion of independent directors, leverage, firm size, management's share of ownership, board size, assets in place and the total number of shares issued.

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Mbuyi, Etienne. "An investigation into the harmony of accounting practices by listed companies on leading stock markets." Master's thesis, University of Cape Town, 2006. http://hdl.handle.net/11427/5625.

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Rohani-Najafabadi, Solmaz. "Towards a critical understanding of the implementation of environmental accounting and discloure practices." Thesis, University of Warwick, 2015. http://wrap.warwick.ac.uk/75634/.

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By recognising Climate Change and man-made environmental problems as global issues of 21st century, human has increasingly started to ‘account’ for his environmental impacts by means of accounting-based practices and ‘report’ on his environmental performance via publishing Corporate Social Responsibility reports even though accounting’s potency in serving environmental spheres is criticised. This research, by drawing on Foucault’s ‘bottom-up’ approach of practice, studies ‘accounting as discourse and practice and in practice’ to investigate how and how far the ‘experience’ of implementing envi

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