Australasian Accounting Business & Finance Journal

Articles from Vol. 1, No. 1, February

Accounting and the Virtues of Anarchy
ABSTRACTThe ability of accounting to be used for the purposes of economic, social and political oppression is now well recognised in the critical accounting literature. Accounting is far more than an innocuous technology of rational calculation and accountability...
Accounting Regulation: A Conversation between a Hippy and God
ABSTRACTTo regulate or not to regulate, that is only part of the question. The purpose of regulation, the enforcement of regulation, and the social acceptance of regulation are the other parts of the question. To address these issues, this paper takes...
Accounting Research and Theory: The Age of Neo-Empiricism
ABSTRACTThe theorising in accounting prior to 1970 was rejected as not providing sufficiently general theories. Informed by theories in economics and finance (and other disciplines such as psychology) and with the aid of computers, attempts to theorise...
Assessing the Effects of Product Quality and Environmental Management Accounting on the Competitive Advantage of Firms
ABSTRACTArguments have been made in the literature that product quality provides a basis for establishing and maintaining a firm's competitive advantage. Proposals suggest that the framework provided by environmental management accounting facilitates...
The Collapse of the United States Banking System during the Great Depression, 1929 to 1933, New Archival Evidence
ABSTRACTDuring the Great Depression, one third of all banks in the United States failed. Scholars dispute reason for their demise. This essay analyzes new evidence on the sources of bank distress. The data demonstrates that contagion via correspondent...