Accounting and the problematique of imperialism : alternative methodological approaches to empirical research in accounting in developing countries / Owolabi M. Bakre -- Carbon dioxide emissions and disclosures by electric utilities / Martin Freedman, Bikki Jaggi -- Environmental reporting and the resurrection of social accounting / Martin Freedman, A.J. Stagliano -- The tension between accountors and accountees : evidence from the reformed New Zealand electricity industry / Jill Hooks, David Coy, Howard Davey -- The economics of accounting crime / Fahrettin Okcabol -- Book review of : Accounting and emancipation : some critical interventions / Tony Tinker -- Reply to critique of accounting and emancipation : some critical interventions / Sonja Gallhofer, Jim Haslam -- Art review : Toppling cultural icons : Polish women's art examines gender and democracy / Shana Penn -- The impact of accounting on the development of writing and numbering and the correlation to Piaget's experiments / Sidney J. Baxendale, Archie W. Faircloth -- Accounting for money : the fair value of cash assets and deposit liabilities / Bill Bergman -- Sunbeam Corporation case : bill and hold sales, channel stuffing, and lots of returns : the effects on revenue, inventories, and receivables / Alan A. Cherry -- The effect of media publicity on business students' perception of earnings management / Rafik Z. Elias.

Advances in Public Interest Accounting is a research publication with two major aims. First, it aims to provide a forum for researchers concerned with critically appraising and significantly transforming conventional accounting theory, practice, teaching and research. Second, it aims to increase the social self-awareness of accounting practitioners, educators, and researchers, encouraging them to assume a greater responsibility for the profession's social role. We seek original manuscripts exploring all facets of this broad agenda. Illustrative of these aims, authors are concerned with: expanding accounting's focus beyond the behavior of individual corporate entities, encompassing the conflicts of interest within the accounting-regulatory process and effected groups; exploring alternatives to traditional economic and sociology models, beyond conventional efficiency and profitability measures of corporate performance; recognizing and examining the influences of gender and feminist theory, class and race, on accounting practice, education, and research. They are also concerned with: incorporating the significance of accounting as a communicative practice, as social dialogue, and as a social arbiter; recognizing and examining the effect of accounting practice on environmental issues and on the externalities imposed on local and global communities; examining accounting's participation in multinational expansion, consolidations, and changing economies undergoing transformations, such as Eastern and Central Europe and the Former Soviet Union, and the European Community; and, addressing the impact of new advances in information technologies.