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...

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...

The purpose of this article is to investigate the development of Czech accounting research and education and their links to current practice. The paper uses the autoethnography method and deals with some of the main issues arising in current university research management practices. To this aim...

For more than 40 years, there has been a continuous and heated debate in literature, with regard to the difficult relationship between the three components of the accounting profession: research, practice and teaching. With few exceptions, there is a large consensus of opinions that there is at...

Several calls have been made to investigate the processes of change characterizing academia worldwide. In particular, the tension apparent between the ‘universal’ models (standards, rankings) on the one hand, and the cultural and social features of academia in specific countries on the other...

This special issue of the journal of Accounting and Management Information Systems is aimed at facilitating a deeper understanding of the changes which have occurred in accounting academia in the countries of Central and Eastern Europe (CEE), with a regional perspective in mind. The aim of this...