This study analyzes determinants and effects of differences between Domestic Accounting Standards (DSA) and … Internationake Accounting Standards (IAS). …

integrate new demands for socially responsible investment (SRI). These two working groups both sought to change their investment …

invented is an example of the influence of accounting ideas on economic and sociological thinking. …

Sombart argued in his book in 1916. Indeed, the double-entry bookkeeping accounting system was also adopted by anti …-capitalist countries where a new economic system was set up. A study of how accounting has changed with the economic transition in China … helps us identify those "accounting features" required for a capitalist economy that clearly differ from those needed for …

This paper draws on socio-institutional research on accounting technology. It underlines the ability of one type of … accounting technology (performance measurement technology) to be a base for control at a distance since this technology links …

practice indicates the will to integrate distant modalities of accounting expertise within the same professional space, so as …

emphasis on coverage of generally accepted accounting principles and on applications of basic analytical tools. Differences in … course content appear related to where the financial statement analysis course lodges within the accounting curriculum. …