A gatekeeper is a person who controls access to something, for example via a city gate or bouncer, or more abstractly, controls who is granted access to a category or status. Gatekeepers assess who is "in or out", in the classic words of management scholar Kurt Lewin.
The Accounting, Auditing & Accountability Journal is a peer-reviewed academic journal covering accounting theory and practice. The journal was established in 1988 and is published by Emerald Group Publishing.
Gobichettipalayam Vasudevan "G. V." Loganathan was an Indian-American professor, who, at the time of his death, was a professor in the Department of Civil and Environmental engineering, part of the College of Engineering at Virginia Tech, United States.
The following outline is provided as an overview of and topical guide to accounting:
The American Accounting Association (AAA) promotes accounting education, research and practice. The Association mission is to further the discipline and profession of accounting through education, research and service.
Ruth Dianne Hines also "Ruth Diana Hines" was an Australian Accounting academic at Macquarie University from 1978 to 1994, part of the Alternative or Critical Perspectives on Accounting movement. She is best known for her 1988 paper, "Financial Accounting: in Communicating Reality, We Construct Reality". Google Scholar in August-2018 shows this cited 1214 times, comparing well to the 8160 of the 1968 "Ball and Brown" paper, winner of the inaugural "Seminal Paper" in Economics award.
Sustainability accounting was originated about 20 years ago and is considered a subcategory of financial accounting that focuses on the disclosure of non-financial information about a firm's performance to external stakeholders, such as capital holders, creditors, and other authorities. Sustainability accounting represents the activities that have a direct impact on society, environment, and economic performance of an organisation. Sustainability accounting in managerial accounting contrasts with financial accounting in that managerial accounting is used for internal decision making and the creation of new policies that will have an effect on the organisation's performance at economic, ecological, and social level. Sustainability accounting is often used to generate value creation within an organisation.
The Centre for Social and Environmental Accounting Research (CSEAR) is a research and networking institution in the field of social accounting. It combines more than 600 active members, fellows and associates in over 30 countries.
Mary Parker Follett was an American management consultant, social worker, philosopher and pioneer in the fields of organizational theory and organizational behavior. Along with Lillian Gilbreth, she was one of two great women management experts in the early days of classical management theory. She has been called the "Mother of Modern Management". Instead of emphasizing industrial and mechanical components, she advocated for what she saw as the far more important human element, regarding people as the most valuable commodity present within any business. She was one of the first theorists to actively write about and explore the role people had on effective management, and discuss the importance of learning to deal with and promote positive human relations as a fundamental aspect of the industrial sector.
William Wager Cooper was an American operations researcher, known as a father of management science and as "Mr. Linear Programming". He was the founding president of The Institute of Management Sciences, founding editor-in-chief of Auditing: A Journal of Practice and Theory, a founding faculty member of the Graduate School of Industrial Administration at the Carnegie Institute of Technology, founding dean of the School of Urban and Public Affairs at CMU, the former Arthur Lowes Dickinson Professor of Accounting at Harvard University, and the Foster Parker Professor Emeritus of Management, Finance and Accounting at the University of Texas at Austin.
Social accounting is the process of communicating the social and environmental effects of organizations' economic actions to particular interest groups within society and to society at large. Social Accounting is different from public interest accounting as well as from critical accounting.
The British Accounting and Finance Association (BAFA) is a learned society and research organisation dedicated to the advancement of knowledge and understanding of accounting, finance and financial management. It has over 750 members and edits the British Accounting Review, an academic journal.
Ernest Anthony (Tony) Lowe was a British economist, and Professor of Accounting and Financial Management at the University of Sheffield, known for his work on management control, and management control systems.
Joni J Young is an American accounting academic.
Yves Gendron is a Canadian accounting academic at Laval University in Quebec. He is a qualitative researcher, largely known for his studies in corporate governance, social accountability of auditors, and professional legitimacy. He is co-editor-in-chief of Critical Perspectives on Accounting.
Critical Perspectives on Accounting is a peer-reviewed academic journal published by Elsevier. The aim of the journal is to study how accounting works within society and to promote forms of accounting that are in the public interest. It was established in 1990 with David J. Cooper, and A.M. Tinker as founding editors-in-chief. They were succeeded in 2008 by Marcia Annisette, Christine Cooper, and Dean Neu. The current editors-in-chief are Jane Andrew, Christine Cooper, and Yves Gendron.
Jillian Jeanette Hooks is a New Zealand accountancy academic. She was a professor at the Massey University and published a number of books and papers on accounting and financial reporting.
Judy A. Brown is a New Zealand academic. She is currently a full professor at the Victoria University of Wellington.
Marcia Annisette is a Trinidadian-Canadian accounting academic, and currently the Vice Provost Academic at York University in Toronto. She is co-editor-in-chief of Accounting, Organizations and Society. She has previously helld positions as the Associate Dean Students and the Associate Dean Academic at the Schulich School of Business. She is a former co-editor-in-chief of Critical Perspectives on Accounting. Her research looks at the social organization of the accounting profession, addressing issues of race, class, and nationality.
Christine Cooper is a British accounting academic. She holds a Chair in Accounting at the University of Edinburgh Business School and is co-editor-in-chief of Critical Perspectives on Accounting. Her research examines the economic, political and social impact of accounting.
