Several accounting and corporate scandals such as the collapse of Enron, Arthur Andersen, WorldCom, and Parmalat have shaken the business world over the last decade. After numerous studies, it is concluded that the main reason of this scandals have been especially the unethical conduct of...

Due to rapid population growth and industrialization environmental problems has increased. So, businesses have social responsibility with regard to protection of the environment. Besides social responsibility, due to some legal regulations businesses use environment like an production input and...

Culture may be defined as ‘the collective programming of the mind which distinguishes the members of one human group from another’. Each human group shares its own social norms, consisting of common characteristics, such as a value system which is adopted by the majority of constituents....

Accounting, as a universal information and control system has a long history, widely recognized theoretical achievements and unchallenged practical values is evolving, which indicates development. Further development of accounting, however, depends largely upon trends, opportunities and...

Suppliers have started to focus on costs as tough competing market conditions have been triggered by globalization and leaving of national protection. Under the competitive market conditions, the measures taken firstly are cost information and reducing them. As result of these precautions,...

Examining the history of studies on leadership indicates that most of the them are about understanding the good and effective leadership (Shaw, Erickson & Harvey, 2011). Leadership styles such as transformational, ethical or authentic leadership which have been gained importance lastly, focuse...

The role of management accounting in improving the efficiency of business entities management has been described in literature repeatedly. The positive side associated with its use has long been known and the creation of new tools of management accounting only strengthens it. However, so far the...

Reforms and changes in tax laws may affect the level of complexity in the tax system and increase taxpayer compliance costs burden. In Malaysia, the introduction of Self-assessment System (SAS) imposes greater accountability in terms of computational, recordkeeping and filing requirements upon...

Managing a company is conditioned by many factors. Among them there are ecological factors closely associated with the consumption of natural resources in the production and the capacity of the natural environment . Depletion of natural resources, constantly progressing environmental degradation...

The emergence and the rapid adoption of social media in recent years have led to the political, economic and social changes. The recent political upheavals in several countries from the Middle East, Eastern Europe to Southeast Asia have sparked an interest for the participants to use...