Research on emerging technologies in accounting has often proven difficult to conduct while maintaining the … meaningfulness of a new technology-driven phenomena and the rigor expected for accounting research. Grounded theory is proposed in … grounded theory in an emerging technology area of accounting, providing both an overview and critique of its implementation. We …

This essay was a Keynote Address at the Third International Conference of the Journal of International Accounting … Research in São Paulo Brazil. It addresses the question of why the volume and quality of international accounting research have … grown rapidly in recent years. It begins by asking why we do accounting research and moves on to discuss the reasons for …

We have little knowledge about the prevalence of irreproducibility in the accounting literature. To narrow this gap, we … consequences of irreproducible research published in accounting journals. A majority of respondents believe that irreproducibility … the work of others would enhance reproducibility. The views of accounting researchers are remarkably similar to those …

Auditing (accounting) researchers have published over 24,000 (75,000) academic articles (Google Scholar September 2016 …) using a variety of research methods since 1970. Yet accounting and auditing standard setters and regulators have frequently … decisions. For society to benefit from the large research investment in accounting and auditing, the knowledge gained from that …

We have little knowledge about the prevalence of irreproducibility in the accounting literature. To narrow this gap, we … consequences of irreproducible research published in accounting journals. A majority of respondents believe that irreproducibility … the work of others would enhance reproducibility. The views of accounting researchers are remarkably similar to those …

affect accounting processing, which presents new challenges in accounting practice. One of the most significant changes and … innovations within accounting processing and the financial industry is the emergence of cryptocurrencies that create a completely … cryptocurrencies and transactions with cryptocurrencies are frequent appearances in today’s modern business, accounting and tax …

To be useful for decision-making accounting information needs to be of high quality. This article examines how tax … accounting rules may impact the accuracy and reliability of the information contained in financial statements. The simulation … model reveals that significant distortions occur in accounting information due to the choice of depreciation period and …

paper, we analyse APMs basics, e.g. financial statements as the basis for alternative performance measurement. Accounting … financial statements that have found economic expression in accounting policies. Using a variety of alternative accounting … have been made. In this paper is given an overall literature review of accounting conservatism models, which should be used …

accepted scientific perspective. The article verifies the concept of innovation in terms of marketing and accounting. The main … accounting and marketing functions of an enterprise within the context of the assessment of innovative activities conducted by … between the regulations of the national accounting law and the approach of marketing within this domain. For the purposes of …

The aim of the paper is to provide an overview of the evolution of the accounting culture in the last decades and it … shows how accounting became an efficient instrument for preventing discrimination in vulnerable communities. The role of the … accountant became very important after the 2008 financial crises, in the cultural context of accounting. Accounting culture can …