HF5601 Accounting

Compensation for Business Tenants: Mischief and Malady (2020)
Journal Article
Haley, M. (2020). Compensation for Business Tenants: Mischief and Malady. Cambridge Law Journal, 79(3), 490-526. https://doi.org/10.1017/S0008197320000586

This article focuses upon the provisions and underlying policy of the Landlord and Tenant Acts of 1927 and 1954. It surveys the mischief that each Act was designed to address and, from the perspective of compensation for business tenants, examines cr... Read More about Compensation for Business Tenants: Mischief and Malady.

News, fiscal rules and the Keynesian multiplier in a DSGE model (2020)
Journal Article
Tsoukis, C. (2020). News, fiscal rules and the Keynesian multiplier in a DSGE model

We extend the standard Smets-Wouters (2007) medium-sized DSGE model to analyse the effects of news and the Keynesian multiplier. News is modelled in a novel way compared to the literature, as revisions of expectations regarding future fundamentals. N... Read More about News, fiscal rules and the Keynesian multiplier in a DSGE model.

Exploring the Egyptian accountants’ awareness and understanding of XBRL (2020)
Journal Article
Helfaya, A., & Amin, E. (2020). Exploring the Egyptian accountants’ awareness and understanding of XBRL. African journal of accounting, auditing and finance, 7(1), 1 -23. https://doi.org/10.1504/AJAAF.2020.109176

Online reporting is now widespread with 82% of the top 100 listed companies in Egypt providing a variety of financial data online. However, much of this information reflects the paper-based versions of annual reports with little attempt to enhance th... Read More about Exploring the Egyptian accountants’ awareness and understanding of XBRL.

An Overture for Organisational Transformation with accounting and music (2019)
Journal Article
(2019). An Overture for Organisational Transformation with accounting and music. Critical Perspectives On Accounting, https://doi.org/10.1016/j.cpa.2018.12.001

The current crisis in capitalism and the often sublimating roles of conventional accounting suggest a pressing need for alternative, emancipatory forms of accounting. Hence, this paper presents an Overture for Organisational Transformation (OOT) whic... Read More about An Overture for Organisational Transformation with accounting and music.

Exploring the quality of corporate environmental reporting: Surveying Preparers’ and Users’ Perceptions (2019)
Journal Article
Ekara Helfaya, A., Whittington, M., & Alawattage, C. (2019). Exploring the quality of corporate environmental reporting: Surveying Preparers’ and Users’ Perceptions. Accounting, auditing, & accountability, 32(1), 163-193. https://doi.org/10.1108/AAAJ-04-2015-2023

Purpose The purpose of this paper is to provide a multidimensional model for assessing the quality of corporate environmental reporting (CER) incorporating both preparer- and user-based views. Design/methodology/approach As opposed to frequently used... Read More about Exploring the quality of corporate environmental reporting: Surveying Preparers’ and Users’ Perceptions.

A study of the operationalization of management controls in UK's Private Finance Initiative (PFI) contracts (2018)
Journal Article
(2018). A study of the operationalization of management controls in UK's Private Finance Initiative (PFI) contracts. Public administration, 92-108. https://doi.org/10.1111/padm.12401

Utilizing evidence from a United Kingdom (UK) road case study Private Finance Initiative (PFI) project, this article considers how the UK central government's infrastructure strategy is operationalized through accounting-based performance measures an... Read More about A study of the operationalization of management controls in UK's Private Finance Initiative (PFI) contracts.

A study of the operationalization of management controls in UK's Private Finance Initiative (PFI) contracts (2018)
Journal Article
(2018). A study of the operationalization of management controls in UK's Private Finance Initiative (PFI) contracts. Public administration, https://doi.org/10.1111/padm.12401

Utilizing evidence from a United Kingdom (UK) road case study Private Finance Initiative (PFI) project, this article considers how the UK central government's infrastructure strategy is operationalized through accounting-based performance measures an... Read More about A study of the operationalization of management controls in UK's Private Finance Initiative (PFI) contracts.

Public sector reforms and Public Private Partnerships: Overview and research agenda (2017)
Journal Article
(2017). Public sector reforms and Public Private Partnerships: Overview and research agenda. Accounting forum, 1-7. https://doi.org/10.1016/j.accfor.2017.01.003

The purpose of this editorial paper is to introduce the special issue and outline its majorthemes. This special issue of Accounting Forum aims to stimulate interdisciplinary and critical research on public sector reforms, particularly in the context... Read More about Public sector reforms and Public Private Partnerships: Overview and research agenda.

Accounting colonisation and austerity in arts organisations (2016)
Journal Article
(2016). Accounting colonisation and austerity in arts organisations. Critical Perspectives On Accounting, 34-53. https://doi.org/10.1016/j.cpa.2015.10.005

This Habermasian qualitative study considers the nature and extent of accounting and austerity colonisation in the context of widening arts engagement in England in a period of financial austerity. It also explores some of the key impacts of austerit... Read More about Accounting colonisation and austerity in arts organisations.

An analysis of business phenomena and austerity narratives in the arts sector from a new materialist perspective (2015)
Journal Article
(2015). An analysis of business phenomena and austerity narratives in the arts sector from a new materialist perspective. Accounting and business research, 738-764. https://doi.org/10.1080/00014788.2015.1081555

The paper adopts a lens of new materialism to analyse narratives of managers in the arts sector in response to the master narrative of austerity and proposed‘solutions’ using business models(including accounting). It explores the complex trajectories... Read More about An analysis of business phenomena and austerity narratives in the arts sector from a new materialist perspective.

An analysis of business phenomena and austerity narratives in the arts sector from a new materialist perspective (2015)
Journal Article
(2015). An analysis of business phenomena and austerity narratives in the arts sector from a new materialist perspective. Accounting and business research, 738-764. https://doi.org/10.1080/00014788.2015.1081555

The paper adopts a lens of new materialism to analyse narratives of managers in the arts sector in response to the master narrative of austerity and proposed ‘solutions’ using business models (including accounting). It explores the complex trajectori... Read More about An analysis of business phenomena and austerity narratives in the arts sector from a new materialist perspective.

Motives for coporate cash holdings: The CEO optimism effect (2015)
Journal Article
(2015). Motives for coporate cash holdings: The CEO optimism effect. Review of Quantitative Finance and Accounting, 699-732. https://doi.org/10.1007/s11156-015-0517-1

We examine the chief executive officer (CEO) optimism effect on managerial motives for cash holdings and find that optimistic and non-optimistic managers have significantly dissimilar purposes for holding more cash. This is consistent with both theor... Read More about Motives for coporate cash holdings: The CEO optimism effect.