prepare public accounting information based on uniform standards from the fiscal year 2017 and is currently examining how and … by whom the prepared accounting information can be utilized. In the U.S., where accrual accounting has already been … adopted by states and local governments, the Governmental Accounting Standards Board (GASB) has conducted a survey of …

Based on contingency theory in the study of strategic management accounting, this study examines the internal and … external contingencies of the organization that affect the application of strategic management accounting (SMA) in Vietnamese … using a survey questionnaire from a sample of 395 managers (directors, deputy directors, chief accountants) and accounting …

This study investigates the mediating effect of strategic management accounting (SMA) practices on the relationship …

institutional theory in accounting and auditing fields, especially in government sector audits. …

This study investigates whether national culture influences judgments made by Polish and British accounting …-Gray framework, influences interpretation of uncertainty expressions that require accounting judgment. We find no support neither for …

accounting (EMA) in manufacturing enterprises in Vietnam's pulp and paper industries. The data used in the study were collected … pressure, awareness of the benefits of applying EMA, environmental strategy, managers' perception, and qualifications of … the benefits of applying EMA has the weakest impact on EMA implementation in these enterprises. …

in their sustainability reports. This study signifies the role of directors even within the Islamic listed companies that … the more highly educated the members of the board, they will tend to disclose more ESG information on their sustainability …

This study examines the association between corporate attributes and human resource accounting disclosures of non … relationship among firm size, foreign ownership, and human resource accounting disclosures. However, other variables, including … listing age, leverage, and profitability, exhibit no relationship with human resource accounting disclosures. In addition …