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This innovative and informative Handbook brings together leading
international researchers on accounting and development to review
empirical evidence, issues, policies and practices both past and
present. The perspectives of the expert contributors reflect the
strong growth of research on the topic, as accounting is
increasingly recognized as an important factor in development. The
book draws commentary and analyses together to inform future
research, practice and policy and raises awareness of the actual
and potential role of accounting in formulating and executing
development policy. With theoretical and empirically focused
chapters, this Handbook will appeal to academics and postgraduate
students in accounting and development studies, practitioners,
policymakers and development partners. Contributors: M. Annisette,
J. Brown, A. Cobham, C. Emmanuel, J. Everett, S. Fyson, C. Graham,
M. Habib, K. Holmes, T. Hopper, Mahmud Hossain, Monirul Hossain, K.
Jacobs, C. Jubb, S. Lawrence, D. McNair, P. Molisa, N. Musyoki, B.
O'Dwyer, H. Perera, C. Poullaos, K. Sen, J. Siddiqui, M. Tsamenyi,
C.U. Uche, S. Uddin, J. Unerman, D. Vandangombo, D. Wickramasinghe,
A. Wynne
This innovative and informative Handbook brings together leading
international researchers on accounting and development to review
empirical evidence, issues, policies and practices both past and
present. The perspectives of the expert contributors reflect the
strong growth of research on the topic, as accounting is
increasingly recognized as an important factor in development. The
book draws commentary and analyses together to inform future
research, practice and policy and raises awareness of the actual
and potential role of accounting in formulating and executing
development policy. With theoretical and empirically focused
chapters, this Handbook will appeal to academics and postgraduate
students in accounting and development studies, practitioners,
policymakers and development partners. Contributors: M. Annisette,
J. Brown, A. Cobham, C. Emmanuel, J. Everett, S. Fyson, C. Graham,
M. Habib, K. Holmes, T. Hopper, Mahmud Hossain, Monirul Hossain, K.
Jacobs, C. Jubb, S. Lawrence, D. McNair, P. Molisa, N. Musyoki, B.
O'Dwyer, H. Perera, C. Poullaos, K. Sen, J. Siddiqui, M. Tsamenyi,
C.U. Uche, S. Uddin, J. Unerman, D. Vandangombo, D. Wickramasinghe,
A. Wynne
This book, published in the late 1980s, reproduces articles and
reports which were written and gained prominence during the 1984 5
coal dispute in the UK. It is, however, more than a contribution to
the history of that dispute and the associated debates about the
viability and strategies of the NCB (now British Coal) and its
constituent pits. The collection addresses more general issues of
industrial and national policy and concerns about the interface of
accountancy and economic calculation in industrial relations. The
contributions offer contrasting approached to the identification
and measurement of enterprise performance, including the value of
accounting reports, the assessment of strategies to invest in new
technology, the costs and benefits of alternative energy policies
and the distinction between the national and enterprise interests.
In addition, the editors' introduction and the authors' postscripts
consider the contributions of these debates in relation to the
progress and outcome of the coal dispute and thereby examine the
relationship between politics, industrial muscle and calculative
logics in industrial relations.
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