The article looks at the pros and cons for the implementation of Target Costing method in Romanian household appliances manufacturing entities, based on its specific principle. Based on recent results obtained by experts in this field and taking into account the specific aspects of the Romanian...

The paper analyses the process of implementing International Financial Reporting Standards (IFRS) in Poland. It presents the development of accounting in its historical perspective focusing on such events as the partitions of Poland, wars, the period of the centrally planned economy, the period...

This paper gives an overview of prior writings published by Estonian researchers that have analyzed the development of Estonian accounting legislation and financial reporting and potentially contributes to the understanding of Estonian international financial reporting standards’...

We investigate whether audit partner tenure and audit quality associations remain significant after the implementation of mandatory audit partner rotation. Carey and Simnett (2006) report a significant negative association between long audit partner tenure and the propensity to issue qualified...

The paper aims at emphasizing the significant factors determining IT project success and provides useful insides regarding the factors contributing to the IT projects’ failure. The paper presents theoretical considerations and approaches on IT project success and failure field and corroborates...

This study investigates the extent of compliance with international financial reporting standards (IFRSs) by listed companies in Turkey. Based on a sample of 168 companies we investigate the extent to which companies comply with IFRS disclosure requirements in their year - 2011 financial...

This article aims to review the economic education literature in Romania for the period 2011-2013, focusing on finding the accounting related topics. For the purpose of the analysis, the 99 articles are categorized in four main sections that are divided by subsections. Over the reviewed period,...

This paper focuses on some issues related to the cash flow statement in the context of accounting education in Turkey. I identify eight aspects related to the cash flow statement based on my experience in teaching IAS 7 Statement of Cash Flows, and discuss their evolution over time. The paper...

Nowadays, universities increasingly exploit the potential of the internet implementing blended learning as a key feature of modern education. The paper focuses on the quality, benefits and drawbacks of online academic accounting courses. On the basis of literature review and previously performed...

Metadiscourse is vital in academic writing, whereas abstracts are arguably considered by some authors to be the most important part of an academic paper. The aim of this paper is to study the evolution of interactional metadiscourse elements present in the abstracts of accounting research...