1
Al-Omiri M, Drury C. A survey of factors influencing the choice of product costing systems in UK organizations. Management Accounting Research. 2007;18:399–424. doi: 10.1016/j.mar.2007.02.002
2
Andersson T, Lee E, Theodosopoulos G, et al. Accounting for the financialized UK and US national business model. Critical Perspectives on Accounting. Published Online First: February 2014. doi: 10.1016/j.cpa.2012.10.006
3
Ball R. International Financial Reporting Standards (IFRS): pros and cons for investors. Accounting & Business Research. ;36:5–27.
4
Barth ME, Landsman WR, Lang MH. International accounting standards and accounting quality. Journal of accounting research. 2008;46:467–98. doi: 10.1111/j.1475-679X.2008.00287.x
5
Beyer A, Cohen DA, Lys TZ, et al. The financial reporting environment: review of the recent literature. Journal of Accounting and Economics. 2010;50:296–343. doi: 10.1016/j.jacceco.2010.10.003
6
Boyle P. Discussion of ‘How do conceptual frameworks contribute to the quality of corporate reporting regulation?’. Accounting & Business Research. ;42:301–2. doi: 10.1080/00014788.2010.9663404
7
Bradshaw MT. Will harmonizing accounting standards really harmonize accounting? Evidence from non-U.S. firms adopting U.S. GAAP. Journal of accounting, auditing & finance. 2008;23.
8
Brennan NM, Solomon J. Corporate governance, accountability and mechanisms of accountability: an overview. Accounting, Auditing & Accountability Journal. 2008;21:885–906. doi: 10.1108/09513570810907401
9
Byrne S, Damon F. To participate or not to participate? Voice and explanation effects on performance in a multi-period budget setting. The British accounting review. 2008;40:207–27. doi: 10.1016/j.bar.2008.04.001
10
Collis J. Determinants of voluntary audit and voluntary full accounts in micro- and non-micro small companies in the UK. Accounting and Business Research. 2012;42:441–68. doi: 10.1080/00014788.2012.667969
11
Edgley CR, Jones MJ, Solomon JF. Stakeholder inclusivity in social and environmental report assurance. Accounting, Auditing & Accountability Journal. 2010;23:532–57. doi: 10.1108/09513571011041615
12
El-Tawy N, Tollington T. Some thoughts on the recognition of assets, notably in respect of intangible assets. Accounting Forum. 2013;37:67–80. doi: 10.1016/j.accfor.2012.10.001
13
Hines RD. Financial accounting: in communicating reality, we construct reality. Accounting, Organizations and Society. 1988;13:251–61. doi: 10.1016/0361-3682(88)90003-7
14
Hofstede G. Culture’s consequences: comparing values, behaviors, institutions, and organizations across nations. 2nd ed. Thousand Oaks, Calif: Sage Publications 2001.
15
Jensen MC, Meckling WH. Theory of the firm: managerial behavior, agency costs and ownership structure. Journal of Financial Economics. 1976;3:305–60. doi: 10.1016/0304-405X(76)90026-X
16
Langfield-Smith K. Strategic management accounting: how far have we come in 25 years? Accounting, Auditing & Accountability Journal. 2008;21:204–28. doi: 10.1108/09513570810854400
17
Laux C, Leuz C. The crisis of fair-value accounting: making sense of the recent debate. Accounting, Organizations and Society. 2009;34:826–34. doi: 10.1016/j.aos.2009.04.003
18
Macve R. Conceptual frameworks of accounting: some brief reflections on theory and practice. Conceptual frameworks of accounting: some brief reflections on theory and practice. 2010;40:303–8.
19
Morgan GG. The use of UK charity accounts data for researching the performance of voluntary organisations. Voluntary Sector Review. 2011;2:213–30.
20
Murphy T, O’Connell V, Ó hÓgartaigh C. Discourses surrounding the evolution of the IASB/FASB Conceptual Framework: What they reveal about the "living law” of accounting. Accounting, Organizations and Society. 2013;38:72–91. doi: 10.1016/j.aos.2012.07.003
21
Nixon B, Burns J. The paradox of strategic management accounting. Management Accounting Research. 2012;23:229–44. doi: 10.1016/j.mar.2012.09.004
22
Nobes C. The survival of international differences under IFRS: towards a research agenda. Accounting and Business Research. 2006;36:233–45.
23
Pacter P. Stop and smell the roses. Australian accounting review. 2012;22:246–7. doi: 10.1111/j.1835-2561.2012.00181.x
24
Penman SH. Financial reporting quality: is fair value a plus or a minus? Accounting and business research.
25
Solomon JF, Solomon A, Norton SD, et al. Private climate change reporting: an emerging discourse of risk and opportunity? Accounting, Auditing & Accountability Journal. 2011;24:1119–48. doi: 10.1108/09513571111184788
26
Theodosopoulos G. Voluntary hospices in England: A viable business model? Accounting Forum. 2011;35:118–25. doi: 10.1016/j.accfor.2011.03.003
27
Walker M. Accounting for varieties of capitalism: The case against a single set of global accounting standards. The British Accounting Review. 2010;42:137–52. doi: 10.1016/j.bar.2010.04.003
28
Whittington G. Harmonisation or discord? The critical role of the IASB conceptual framework review. Journal of Accounting and Public Policy. 2008;27:495–502. doi: 10.1016/j.jaccpubpol.2008.09.006
29
Zeff SA. Some obstacles to global financial reporting comparability and convergence at a high level of quality. The British Accounting Review. 2007;39:290–302. doi: 10.1016/j.bar.2007.08.001
30
Abdel-Kader MG. Review of management accounting research. Basingstoke: Palgrave Macmillan 2011.
31
Carter S, Jones-Evans D. Enterprise and small business: principles, practice and policy. 3rd ed. Harlow: Pearson 2012.
32
Curran J, Blackburn RA. Researching the small enterprise. London: SAGE 2001.
33
International accounting. International accounting. London: International Thomson BusinessPress 1998.
34
Drever M, Stanton P, McGowan S, et al. Contemporary issues in accounting. Milton, Qld: John Wiley 2007.
35
Ryan B. Research method and methodology in finance and accounting. 2nd ed. London: Cengage Learning 2002.
36
Smith M. Research methods in accounting. 2nd ed. London: SAGE 2011.
37
Solomon J. Corporate governance and accountability. Fourth edition. Chichester, West Sussex, United Kingdom: Wiley 2013.
38
Weirich TR, Pearson TC, Churyk NT. Accounting & auditing research: tools & strategies. Eighth edition. Hoboken, NJ: John Wiley & Sons, Inc 2014.