working experience is almost always necessary. She or he must know to use at least one accounting computer programme such as … responsibility. The results of the survey are used to determine the competitiveness of Accounting and Auditing graduates at the …

current accounting scandals. This paper aims at empirically showing which factors affect earnings management. Design …. These factors are the applied accounting standard, the industry sector and the country of official quotation. Although … intervals differ from the total population. Most noteworthy is that by adoption of principle-based accounting standards (IFRS …

The development of a national accounting framework presents unique issues. A strong accounting system needs sufficient … time to evolve. The influence of IFRS and of existing tax objectives of Czech accounting system increase the complexity and … costs of implementing and monitoring the accounting rules. Given the short time between abandoning an economy based on …

There is a significant body of literature on management accounting systems and their roles in organizations, based on a … characterizing their economical and accounting environment. The issue of accounting change is a fruitful field of research for … management accounting (Atkinson et al., 1997), yet little is known regarding the practice of management accounting (change) in …

(IAF hereafter) — provide guidance to accounting managers making decisions involving uncertainty. We examine the joint … effect of these two factors, manipulated at two levels (strong, weak), in an experiment in which accounting professionals …

analysis. This challenges management accounting's role in effectively supporting the management decision making process. The … emerging area of business analytics can potentially extend the domain of management accounting to the comprehension of business … (PMA) as the next extension in management accounting research and practice. Specifically, it defines PMA as the …