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Workshop Announcement

 

Financial reporting as social and organizational practice

12th – 13th December 2011, London School of Economics and Political Science

 

Cover of issue of Accounting, Organizations and SocietyThis workshop explored the social and organizational aspects of financial accounting and auditing issues. It was sponsored by Accounting, Organizations and Society and the London School of Economics and Political Science. Please see the workshop programme| for further details.

Papers presented (in presentation order):

Hartman & Mouritsen: Rethinking the boundaries between financial accounting and management accounting|

Cleverton, Humphrey & Lee: From the controversies of standard setting to the routines of practice: reflections on operating a fair value accounting system in a financial services organisation'.|

Mennicken & Millo: Testing value, calculating organizations: the emergence and standardization of impairment rules.
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Huikku, Mouritsen & Silvola: Impairment testing of goodwill: trusting numbers about the future.

|Liempd & Jeppesen: Fair value and the missing correspondence between accounting and auditing.
|
Morley: Sequences of change: the influence of financial economics on financial reporting practice.
|
Radcliffe, Spence & Stein: The creation of the corporate governance program.|

Soobaroyen: The consequences of 'accounting regulation without accountants': the case of political parties.
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Chahed & Goh: Patterns and Processes in the Remuneration Reporting Ecosystem: New evidence from the UK|

Kettunen: Translation of IFRS standards into local languages: understanding procedures and problematics of translation.|

Karasiewicz-Baudot: Transnational accounting standard setting: a study of the convergence of US GAAP-IFRS.
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Rimmel, Jonäll & Johansson: The process of producing annual reports – lifting the lid of the black box.|

Lupu & Sandu: 'Financial communication framework and practices' from the French OCF – a story of promoting best practices in investor relations.|

Fox & Cooper: Market devices and institutional logics: a qualitative study of financial analysts equity valuation models.|

 

For further enquiries, please email accounting@lse.ac.uk| .

Workshop organizers:

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