[1]
Abdel-Kader, M.G. 2011. Review of management accounting research. Palgrave Macmillan.
[2]
Al-Omiri, M. and Drury, C. 2007. A survey of factors influencing the choice of product costing systems in UK organizations. Management Accounting Research. 18, 4 (Dec. 2007), 399–424. DOI:https://doi.org/10.1016/j.mar.2007.02.002.
[3]
Andersson, T. et al. 2014. Accounting for the financialized UK and US national business model. Critical Perspectives on Accounting. (Feb. 2014). DOI:https://doi.org/10.1016/j.cpa.2012.10.006.
[4]
Ball, R. International Financial Reporting Standards (IFRS): pros and cons for investors. Accounting & Business Research. 36, Special Issue, 5–27.
[5]
Barth, M.E. et al. 2008. International accounting standards and accounting quality. Journal of accounting research. 46, 3 (Jun. 2008), 467–498. DOI:https://doi.org/10.1111/j.1475-679X.2008.00287.x.
[6]
Beyer, A. et al. 2010. The financial reporting environment: review of the recent literature. Journal of Accounting and Economics. 50, 2–3 (Dec. 2010), 296–343. DOI:https://doi.org/10.1016/j.jacceco.2010.10.003.
[7]
Boyle, P. Discussion of ‘How do conceptual frameworks contribute to the quality of corporate reporting regulation?’. Accounting & Business Research. 42, 3, 301–302. DOI:https://doi.org/10.1080/00014788.2010.9663404.
[8]
Bradshaw, M.T. 2008. Will harmonizing accounting standards really harmonize accounting? Evidence from non-U.S. firms adopting U.S. GAAP. Journal of accounting, auditing & finance. 23, 2 (2008).
[9]
Brennan, N.M. and Solomon, J. 2008. Corporate governance, accountability and mechanisms of accountability: an overview. Accounting, Auditing & Accountability Journal. 21, 7 (2008), 885–906. DOI:https://doi.org/10.1108/09513570810907401.
[10]
Byrne, S. and Damon, F. 2008. To participate or not to participate? Voice and explanation effects on performance in a multi-period budget setting. The British accounting review. 40, 3 (Sep. 2008), 207–227. DOI:https://doi.org/10.1016/j.bar.2008.04.001.
[11]
Carter, S. and Jones-Evans, D. 2012. Enterprise and small business: principles, practice and policy. Pearson.
[12]
Collis, J. 2012. Determinants of voluntary audit and voluntary full accounts in micro- and non-micro small companies in the UK. Accounting and Business Research. 42, 4 (Sep. 2012), 441–468. DOI:https://doi.org/10.1080/00014788.2012.667969.
[13]
Curran, J. and Blackburn, R.A. 2001. Researching the small enterprise. SAGE.
[14]
Drever, M. et al. 2007. Contemporary issues in accounting. John Wiley.
[15]
Edgley, C.R. et al. 2010. Stakeholder inclusivity in social and environmental report assurance. Accounting, Auditing & Accountability Journal. 23, 4 (2010), 532–557. DOI:https://doi.org/10.1108/09513571011041615.
[16]
El-Tawy, N. and Tollington, T. 2013. Some thoughts on the recognition of assets, notably in respect of intangible assets. Accounting Forum. 37, 1 (Mar. 2013), 67–80. DOI:https://doi.org/10.1016/j.accfor.2012.10.001.
[17]
Hines, R.D. 1988. Financial accounting: in communicating reality, we construct reality. Accounting, Organizations and Society. 13, 3 (Jan. 1988), 251–261. DOI:https://doi.org/10.1016/0361-3682(88)90003-7.
[18]
Hofstede, G. 2001. Culture’s consequences: comparing values, behaviors, institutions, and organizations across nations. Sage Publications.
[19]
Jensen, M.C. and Meckling, W.H. 1976. Theory of the firm: managerial behavior, agency costs and ownership structure. Journal of Financial Economics. 3, 4 (Oct. 1976), 305–360. DOI:https://doi.org/10.1016/0304-405X(76)90026-X.
[20]
Langfield-Smith, K. 2008. Strategic management accounting: how far have we come in 25 years? Accounting, Auditing & Accountability Journal. 21, 2 (2008), 204–228. DOI:https://doi.org/10.1108/09513570810854400.
[21]
Laux, C. and Leuz, C. 2009. The crisis of fair-value accounting: making sense of the recent debate. Accounting, Organizations and Society. 34, 6–7 (Aug. 2009), 826–834. DOI:https://doi.org/10.1016/j.aos.2009.04.003.
[22]
Macve, R. 2010. Conceptual frameworks of accounting: some brief reflections on theory and practice. Conceptual frameworks of accounting: some brief reflections on theory and practice. 40, 3 (2010), 303–308.
[23]
Morgan, G.G. 2011. The use of UK charity accounts data for researching the performance of voluntary organisations. Voluntary Sector Review. 2, 2 (Jul. 2011), 213–230.
[24]
Murphy, T. et al. 2013. Discourses surrounding the evolution of the IASB/FASB Conceptual Framework: What they reveal about the "living law” of accounting. Accounting, Organizations and Society. 38, 1 (Jan. 2013), 72–91. DOI:https://doi.org/10.1016/j.aos.2012.07.003.
[25]
Nixon, B. and Burns, J. 2012. The paradox of strategic management accounting. Management Accounting Research. 23, 4 (Dec. 2012), 229–244. DOI:https://doi.org/10.1016/j.mar.2012.09.004.
[26]
Nobes, C. 2006. The survival of international differences under IFRS: towards a research agenda. Accounting and Business Research. 36, 3 (2006), 233–245.
[27]
Pacter, P. 2012. Stop and smell the roses. Australian accounting review. 22, 3 (Sep. 2012), 246–247. DOI:https://doi.org/10.1111/j.1835-2561.2012.00181.x.
[28]
Penman, S.H. Financial reporting quality: is fair value a plus or a minus? Accounting and business research.
[29]
Ryan, B. 2002. Research method and methodology in finance and accounting. Cengage Learning.
[30]
Smith, M. 2011. Research methods in accounting. SAGE.
[31]
Solomon, J. 2013. Corporate governance and accountability. Wiley.
[32]
Solomon, J.F. et al. 2011. Private climate change reporting: an emerging discourse of risk and opportunity? Accounting, Auditing & Accountability Journal. 24, 8 (2011), 1119–1148. DOI:https://doi.org/10.1108/09513571111184788.
[33]
Theodosopoulos, G. 2011. Voluntary hospices in England: A viable business model? Accounting Forum. 35, 2 (Jun. 2011), 118–125. DOI:https://doi.org/10.1016/j.accfor.2011.03.003.
[34]
Walker, M. 2010. Accounting for varieties of capitalism: The case against a single set of global accounting standards. The British Accounting Review. 42, 3 (Sep. 2010), 137–152. DOI:https://doi.org/10.1016/j.bar.2010.04.003.
[35]
Weirich, T.R. et al. 2014. Accounting & auditing research: tools & strategies. John Wiley & Sons, Inc.
[36]
Whittington, G. 2008. Harmonisation or discord? The critical role of the IASB conceptual framework review. Journal of Accounting and Public Policy. 27, 6 (Nov. 2008), 495–502. DOI:https://doi.org/10.1016/j.jaccpubpol.2008.09.006.
[37]
Zeff, S.A. 2007. Some obstacles to global financial reporting comparability and convergence at a high level of quality. The British Accounting Review. 39, 4 (Dec. 2007), 290–302. DOI:https://doi.org/10.1016/j.bar.2007.08.001.
[38]
1998. International accounting. International accounting. International Thomson BusinessPress.