Purpose – The aim of the research is to use variations in measured accounting conservatism to gain a deeper … studying cross-country differences in institutional characteristics which affect the demand for accounting conservatism. Ball … forces which drive accounting conservatism. Overall, the evidence suggests that a country's institutional structures interact …

Purpose – The purpose of this study was to investigate how senior accounting staff in Victorian local authorities are … introduction of Australian Accounting Standard No. 27 Financial Reporting by Local Governments (AAS27), which applies to all … public sector accounting was to demonstrate that funds have been raised and expended strictly within the authority of the …

with which economic gains and losses are captured in accounting earnings. Findings – The empirical findings indicate that …

budgeted accounting numbers to set the financial bar too high for the ethnic clubs to find a place in the brave new world that …

Vietnamese accounting regulations and practices since the mid-1980s, and an analysis of prospective developments. Design … Vietnam implemented economic liberalization and developed closer links with Western economies, its accounting system has … changed accordingly. The current system is a mixture of conceptual and formal elements taken from Western accounting and some …

accounting practices played a significant role in improving performance in one company. Design/methodology/approach – The company …

Purpose – The purpose of this paper is to present the results of an analysis of 137 articles concerning accounting in … the People's Republic of China (PRC) published in 25 of the mainstream English language accounting journals from 1999 to … 2008. Design/methodology/approach – Within the tradition of bibliometric evaluation of literature in scholarly accounting …

Purpose – The purpose of this paper is to examine accounting students' experience of compulsory group work. The paper … into accounting education. The paper provides the opportunity to trial research, reflect upon and change curricula …, delivery and assessment based on research findings. Originality/value – Student experiences in group work in accounting, while …

– The authors offer suggestions to improve accounting education in China in areas of curriculum and teaching. In doing so … many Chinese universities co-operate with foreign universities and/or foreign professional accounting associations to …

-efficacy in accounting students. Design/methodology/approach – This is achieved by the use of two questionnaires jointly … incorporating into the pedagogy of accounting education, especially in those areas involving the development of communication skills …