Appraising income securitisation in the public sector: the sale of student rents at Keele University
DOI: 10.1504/IJCA.2009.025329 | Peter Armstrong | Already a mainstream source of finance in the private sector, the exchange of future income for present cash is increasingly being promoted by the international financial services industry as a means of funding capital projects in the publi... | 3 - 57 |
The case of Google: the irrational exuberant taxation of intellectual informational enterprises
DOI: 10.1504/IJCA.2009.025329 | Abraham J. Briloff, Leonore A. Briloff | Abraham J. Briloff|s article entitled |Google|s SOS to the SEC| (Jan 29-Feb. 11, 2007, Accounting Today) examined Google|s July 2006 appeal to rescue it from a tsunami that was flooding its banks with billions of billions of dollars. The il... | 58 - 64 |
Struggle for power in French system of professions: the historic quarrel between accountants and lawyers
DOI: 10.1504/IJCA.2009.025329 | Jean-Guy Degos | In France, the lawyers and the accountants have very different origins and destinies, but a common economic sphere of activity joined them together, in a fortuitous way, during the 2nd World War. The French ordinance of September 19, 1945, ... | 65 - 81 |
Bookkeeping and the probative value of accounting records: Savary|s legacy lingers on in the OHADA Treaty states
DOI: 10.1504/IJCA.2009.025329 | Charles Elad, Martha Tumnde | This paper extends the work of Howard (1932) by using a content analysis of legal texts spanning several centuries to demonstrate that there are remarkable similarities between the bookkeeping provisions of Savary|s Code of 1673, the Napole... | 82 - 109 |
Changes in gender distribution among accounting academics
DOI: 10.1504/IJCA.2009.025329 | Frederick J. Feucht, Stanley H. Kratchman, Katherine T. Smith, L. Murphy Smith | The purpose of this study is to examine the current developments in the distribution of men and women in accounting academia, including university faculty positions and in leadership roles in the American Accounting Association (AAA). The s... | 110 - 122 |
The use of impression management to promote |starve the beast| policies
DOI: 10.1504/IJCA.2009.025329 | Amy M. Hageman, Vicky Arnold, Steve G. Sutton | This study explores the use of impression management techniques promoting tax policy consistent with starve the beast (STB) policies. We employ thematic content analysis to examine how the |independent| Federal Reserve Board (FRB) under Ala... | 123 - 143 |
Structural change in the music industry: a Marxist critique of public statements made by members of Metallica during the lawsuit against Napster
DOI: 10.1504/IJCA.2009.025329 | Kieran James, Christopher Tolliday | The music industry is undergoing extremely rapid structural change not of its own choosing and record labels will no longer be able to rely on coercive seven-record deals and business methods that have remained unchanged since the 1960s. Th... | 144 - 176 |
Editorial