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....

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...

As a result of globalization, the financial relationships have increased between countries, markets have became integrated, investors have an opportunity to make profitable investments which will bring highest return wherever they want and also internet banking and electronic banking...

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...

From past until today, women have been exposed to many different types of poverty, deprivation, desperation and violence. The most dramatic one from all those destructive effects are the domestic violence and abuse of women. The domestic violence is a fact, which is mostly ignored and overpassed...

The concept of trust is one of the important signs of living together and a reflection of one’s feelings about social others. Although social, administrative and political consequences of the concept has been a subject of research, there is an increase in the attention paid to the concept...

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...

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...