Purpose: This paper aims to examine the indirect tax reform process in China. Specifically, it examines the reform of business tax to value-added tax. Inefficiencies within the new tax system are identified and discussed. The “business tax to value-added tax” reform was seen as an essential...

Purpose – This paper sets out to review research on the compatibility between values underlying western accounting systems and traditional Solomon Islands cultural values. The research takes a sociological view of accounting to better understand how imported accounting values and practices fit...

Corporatisation of the New Zealand electricity industry during the 1990s increased the need for improved accountability. The publication of annual reports is one of the prime ways in which organisations meet their accountability obligations. This paper describes the development of a disclosure...

There is evidence of discontent with contemporary university education generally, and accounting education in particular. This paper examines some reasons for the discontent and suggests one way to address it, namely dialectic enquiry. The process of contradiction and reconciliation is at the...