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Book Review

The failure and the future of accounting: Strategy, stakeholders, and business value

Pages 683-685 | Published online: 22 Nov 2013

References

  • Financial Reporting Council Exposure Draft (FRC), 2013. Exposure Draft: Guidance on the Strategic Report. Available from: http://frc.org.uk/Our-Work/Publications/Accounting-and-Reporting-Policy/Exposure-Draft-Guidance-on-the-Strategic-Report.aspx [Accessed 15 August 2013].
  • Furfine, C.H., 2001. Banks as monitors of other banks. Evidence from the overnight federal funds market. Journal of Business, 74 (1), 33–57. doi: 10.1086/209662
  • Heilpern, E., Haslam, C., and Andersson, T., 2009. When it comes to the crunch: what are the drivers of the US banking crisis? Accounting Forum, 33 (2), 99–113. doi: 10.1016/j.accfor.2009.03.001
  • Leisenring, J. Linsmeier, T., Schipper, K., and Trott, E., 2012. Business-model (intent)-based accounting. Accounting and Business Research, 42 (3), 329–344. doi: 10.1080/00014788.2012.681860
  • Lewis, K.M., 2009. The origins of the sub-prime crisis: inappropriate policies, regulations, or both? Accounting Forum, 33 (2), 114–126. doi: 10.1016/j.accfor.2009.04.001
  • Waymire, G. and Basu, S., 2011. Economic crisis and accounting evolution. Accounting and Business Research, 41 (3), 207–232. doi: 10.1080/00014788.2011.574266

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