The thesis is an exploratory study of the gap between accounting research and financial reporting practices. The … fundamental issue is that comprehensive accounting theories (CATs) have been largely disregarded in the formation of financial … reporting practices. To understand why this should be so, the thesis studies continuously contemporary accounting (COCOA), the …

This article reports on an instance in 1969/70 when the leaders of the accounting profession orchestrated the drafting …

This discussion presents different ideas on how to teach accounting and practical finance to law students …

Over the last decade, there has been much empirical research on Chinese accounting conservatism. This research started … Chinese research on accounting conservatism and suggest a few directions for future (Chinese) conservatism research. Finally …, I describe how my current research on the origins of accounting (including Chinese accounting) is related to my search …

Over the last decade, there has been much empirical research on Chinese accounting conservatism. This research started … Chinese research on accounting conservatism and suggest a few directions for future (Chinese) conservatism research. Finally …, I describe how my current research on the origins of accounting (including Chinese accounting) is related to my search …

vanish. -- Development Accounting ; Productivity ; Intermediate Goods …

Kommunale Rechnungslegung, kommunale Doppik, Zwecke der Rechnungslegung. - Municipal accounting, double …-entry bookkeeping, purpose of accounting …