The economic crisis and accounting: Implications for the research community

被引:106
作者
Hopwood, Anthony G. [1 ]
机构
[1] Univ Oxford, Said Business Sch, Oxford OX1 1HP, England
关键词
SHAREHOLDER VALUE; MANAGEMENT;
D O I
10.1016/j.aos.2009.07.004
中图分类号
F8 [财政、金融];
学科分类号
0202 ;
摘要
Introducing a group of essays and articles on the implications of the current economic and financial crisis for accounting practice and research, this article provides an overview of some of the principal issues and themes. Noting that very little research has been done on the management accounting implications of such crises, particular consideration is given to exploring the significance of and potential for research on this topic. Drawing on unpublished research and personal experiences, the importance of having a wider understanding of an organization's information environment is stressed. (C) 2009 Elsevier Ltd. All rights reserved.
引用
收藏
页码:797 / 802
页数:6
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