[1]
M. Al-Omiri and C. Drury, ‘A survey of factors influencing the choice of product costing systems in UK organizations’, Management Accounting Research, vol. 18, no. 4, pp. 399–424, Dec. 2007, doi: 10.1016/j.mar.2007.02.002. [Online]. Available: http://www.sciencedirect.com/science/article/pii/S1044500507000121
[2]
T. Andersson, E. Lee, G. Theodosopoulos, Y. P. Yin, and C. Haslam, ‘Accounting for the financialized UK and US national business model’, Critical Perspectives on Accounting, Feb. 2014, doi: 10.1016/j.cpa.2012.10.006.
[3]
R. Ball, ‘International Financial Reporting Standards (IFRS): pros and cons for investors.’, Accounting & Business Research, vol. 36, no. Special Issue, pp. 5–27 [Online]. Available: http://search.ebscohost.com/login.aspx?direct=true&db=buh&AN=23860578&site=ehost-live
[4]
M. E. Barth, W. R. Landsman, and M. H. Lang, ‘International accounting standards and accounting quality’, Journal of accounting research, vol. 46, no. 3, pp. 467–498, Jun. 2008, doi: 10.1111/j.1475-679X.2008.00287.x. [Online]. Available: http://search.ebscohost.com/login.aspx?direct=true&db=buh&AN=31601027&site=ehost-live
[5]
A. Beyer, D. A. Cohen, T. Z. Lys, and B. R. Walther, ‘The financial reporting environment: review of the recent literature’, Journal of Accounting and Economics, vol. 50, no. 2–3, pp. 296–343, Dec. 2010, doi: 10.1016/j.jacceco.2010.10.003. [Online]. Available: http://www.sciencedirect.com/science/article/pii/S0165410110000431
[6]
P. Boyle, ‘Discussion of “How do conceptual frameworks contribute to the quality of corporate reporting regulation?”.’, Accounting & Business Research, vol. 42, no. 3, pp. 301–302, doi: 10.1080/00014788.2010.9663404.
[7]
M. T. Bradshaw, ‘Will harmonizing accounting standards really harmonize accounting? Evidence from non-U.S. firms adopting U.S. GAAP.’, Journal of accounting, auditing & finance, vol. 23, no. 2, 2008 [Online]. Available: http://search.ebscohost.com/login.aspx?direct=true&db=buh&AN=31703758&site=ehost-live
[8]
N. M. Brennan and J. Solomon, ‘Corporate governance, accountability and mechanisms of accountability: an overview’, Accounting, Auditing & Accountability Journal, vol. 21, no. 7, pp. 885–906, 2008, doi: 10.1108/09513570810907401. [Online]. Available: http://www.emeraldinsight.com/journals.htm?issn=0951-3574&volume=21&issue=7&articleid=1746757&show=abstract
[9]
S. Byrne and F. Damon, ‘To participate or not to participate? Voice and explanation effects on performance in a multi-period budget setting’, The British accounting review, vol. 40, no. 3, pp. 207–227, Sep. 2008, doi: 10.1016/j.bar.2008.04.001. [Online]. Available: http://www.sciencedirect.com/science/article/pii/S0890838908000383
[10]
J. Collis, ‘Determinants of voluntary audit and voluntary full accounts in micro- and non-micro small companies in the UK’, Accounting and Business Research, vol. 42, no. 4, pp. 441–468, Sep. 2012, doi: 10.1080/00014788.2012.667969.
[11]
C. R. Edgley, M. J. Jones, and J. F. Solomon, ‘Stakeholder inclusivity in social and environmental report assurance’, Accounting, Auditing & Accountability Journal, vol. 23, no. 4, pp. 532–557, 2010, doi: 10.1108/09513571011041615. [Online]. Available: http://www.emeraldinsight.com/journals.htm?issn=0951-3574&volume=23&issue=4&articleid=1858790&show=abstract
[12]
N. El-Tawy and T. Tollington, ‘Some thoughts on the recognition of assets, notably in respect of intangible assets’, Accounting Forum, vol. 37, no. 1, pp. 67–80, Mar. 2013, doi: 10.1016/j.accfor.2012.10.001. [Online]. Available: http://www.sciencedirect.com/science/article/pii/S0155998212000531
[13]
R. D. Hines, ‘Financial accounting: in communicating reality, we construct reality’, Accounting, Organizations and Society, vol. 13, no. 3, pp. 251–261, Jan. 1988, doi: 10.1016/0361-3682(88)90003-7.
[14]
G. Hofstede, Culture’s consequences: comparing values, behaviors, institutions, and organizations across nations, 2nd ed. Thousand Oaks, Calif: Sage Publications, 2001.
[15]
M. C. Jensen and W. H. Meckling, ‘Theory of the firm: managerial behavior, agency costs and ownership structure’, Journal of Financial Economics, vol. 3, no. 4, pp. 305–360, Oct. 1976, doi: 10.1016/0304-405X(76)90026-X.
[16]
K. Langfield-Smith, ‘Strategic management accounting: how far have we come in 25 years?’, Accounting, Auditing & Accountability Journal, vol. 21, no. 2, pp. 204–228, 2008, doi: 10.1108/09513570810854400. [Online]. Available: http://www.emeraldinsight.com/journals.htm?issn=0951-3574&volume=21&issue=2&articleid=1669220&show=abstract
[17]
C. Laux and C. Leuz, ‘The crisis of fair-value accounting: making sense of the recent debate’, Accounting, Organizations and Society, vol. 34, no. 6–7, pp. 826–834, Aug. 2009, doi: 10.1016/j.aos.2009.04.003. [Online]. Available: http://www.sciencedirect.com/science/article/pii/S0361368209000439
[18]
R. Macve, ‘Conceptual frameworks of accounting: some brief reflections on theory and practice.’, Conceptual frameworks of accounting: some brief reflections on theory and practice., vol. 40, no. 3, pp. 303–308, 2010 [Online]. Available: http://www.tandfonline.com/doi/abs/10.1080/00014788.2010.9663405
[19]
G. G. Morgan, ‘The use of UK charity accounts data for researching the performance of voluntary organisations’, Voluntary Sector Review, vol. 2, no. 2, pp. 213–230, Jul. 2011.
[20]
T. Murphy, V. O’Connell, and C. Ó hÓgartaigh, ‘Discourses surrounding the evolution of the IASB/FASB Conceptual Framework: What they reveal about the "living law” of accounting’, Accounting, Organizations and Society, vol. 38, no. 1, pp. 72–91, Jan. 2013, doi: 10.1016/j.aos.2012.07.003. [Online]. Available: http://www.sciencedirect.com/science/article/pii/S0361368212000797
[21]
B. Nixon and J. Burns, ‘The paradox of strategic management accounting’, Management Accounting Research, vol. 23, no. 4, pp. 229–244, Dec. 2012, doi: 10.1016/j.mar.2012.09.004. [Online]. Available: http://www.sciencedirect.com/science/article/pii/S1044500512000467
[22]
C. Nobes, ‘The survival of international differences under IFRS: towards a research agenda.’, Accounting and Business Research, vol. 36, no. 3, pp. 233–245, 2006 [Online]. Available: http://search.ebscohost.com/login.aspx?direct=true&db=buh&AN=23787593&site=ehost-live
[23]
P. Pacter, ‘Stop and smell the roses’, Australian accounting review, vol. 22, no. 3, pp. 246–247, Sep. 2012, doi: 10.1111/j.1835-2561.2012.00181.x. [Online]. Available: http://onlinelibrary.wiley.com/doi/10.1111/j.1835-2561.2012.00181.x/abstract
[24]
S. H. Penman, ‘Financial reporting quality: is fair value a plus or a minus?’, Accounting and business research [Online]. Available: http://web.b.ebscohost.com/ehost/detail?sid=5d03928a-d9ef-4f51-8864-d27ecc3f30cf%40sessionmgr111&vid=1&hid=114&bdata=JnNpdGU9ZWhvc3QtbGl2ZQ%3d%3d#db=buh&AN=34151633
[25]
J. F. Solomon, A. Solomon, S. D. Norton, and N. L. Joseph, ‘Private climate change reporting: an emerging discourse of risk and opportunity?’, Accounting, Auditing & Accountability Journal, vol. 24, no. 8, pp. 1119–1148, 2011, doi: 10.1108/09513571111184788. [Online]. Available: http://www.emeraldinsight.com/journals.htm?issn=0951-3574&volume=24&issue=8&articleid=1958562&show=abstract
[26]
G. Theodosopoulos, ‘Voluntary hospices in England: A viable business model?’, Accounting Forum, vol. 35, no. 2, pp. 118–125, Jun. 2011, doi: 10.1016/j.accfor.2011.03.003. [Online]. Available: http://www.sciencedirect.com/science/article/pii/S0155998211000159
[27]
M. Walker, ‘Accounting for varieties of capitalism: The case against a single set of global accounting standards’, The British Accounting Review, vol. 42, no. 3, pp. 137–152, Sep. 2010, doi: 10.1016/j.bar.2010.04.003. [Online]. Available: http://www.sciencedirect.com/science/article/pii/S0890838910000284
[28]
G. Whittington, ‘Harmonisation or discord? The critical role of the IASB conceptual framework review’, Journal of Accounting and Public Policy, vol. 27, no. 6, pp. 495–502, Nov. 2008, doi: 10.1016/j.jaccpubpol.2008.09.006. [Online]. Available: http://www.sciencedirect.com/science/article/pii/S0278425408000963
[29]
S. A. Zeff, ‘Some obstacles to global financial reporting comparability and convergence at a high level of quality’, The British Accounting Review, vol. 39, no. 4, pp. 290–302, Dec. 2007, doi: 10.1016/j.bar.2007.08.001. [Online]. Available: http://www.sciencedirect.com/science/article/pii/S0890838907000637
[30]
M. G. Abdel-Kader, Review of management accounting research. Basingstoke: Palgrave Macmillan, 2011 [Online]. Available: http://lib.myilibrary.com/browse/open.asp?id=393587&entityid=https://idp.brunel.ac.uk/entity
[31]
S. Carter and D. Jones-Evans, Enterprise and small business: principles, practice and policy, 3rd ed. Harlow: Pearson, 2012 [Online]. Available: http://lib.myilibrary.com/browse/open.asp?id=388859&entityid=https://idp.brunel.ac.uk/entity
[32]
J. Curran and R. A. Blackburn, Researching the small enterprise. London: SAGE, 2001 [Online]. Available: http://lib.myilibrary.com/browse/open.asp?id=124017&entityid=https://idp.brunel.ac.uk/entity
[33]
‘International accounting’, in International accounting, London: International Thomson BusinessPress, 1998 [Online]. Available: https://intra.brunel.ac.uk/s/Library/Digital%20Readings/MG5611%20HALLER%20Country.pdf
[34]
M. Drever, P. Stanton, S. McGowan, J. Raar, S. Sofocleous, and T. Ravlic, Contemporary issues in accounting. Milton, Qld: John Wiley, 2007.
[35]
B. Ryan, Research method and methodology in finance and accounting, 2nd ed. London: Cengage Learning, 2002.
[36]
M. Smith, Research methods in accounting, 2nd ed. London: SAGE, 2011.
[37]
J. Solomon, Corporate governance and accountability, Fourth edition. Chichester, West Sussex, United Kingdom: Wiley, 2013.
[38]
T. R. Weirich, T. C. Pearson, and N. T. Churyk, Accounting & auditing research: tools & strategies, Eighth edition. Hoboken, NJ: John Wiley & Sons, Inc, 2014.