T. Fogarty

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This article encourages accountants to consider their role in the debates concerning social and environmental accounting. It outlines a placement ethic which provides a framework to explore various schools of thought on social and environmental accounting. A placement ethic uses ideas central to Habermas and Rawls to provide a continuum model to explore(More)
The literature on disclosure practices has posited a relationship between legal regime and the amount of voluntary disclosure. Specifically, companies in nations with a civil law tradition were expected to make more voluntary disclosure to compensate for the information that would otherwise be required in common law nations. This expectation was predicted(More)
The Working Paper Series constitutes work in progress by CoBAR's members, and encompasses research within the areas of accounting, finance, information systems, management and business. Feedback to the authors is encouraged in order to assist their ongoing research efforts. Views expressed in these papers are those of the authors and not necessarily those(More)
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