The pace of organizational and environmental change seems to demand that such professional organizations as CPA firms become learning organizations in order to compete adequately with other firms. The flattening out of traditional hierarchical structures within organizations argues that...

Purpose – The purpose of this paper is to examine the impact of firms using derivatives applying Statement of Financial Accounting Standards (SFAS) No. 133. It aims to measure the magnitude of cumulative effects of changes in accounting principle from the income statement in the year of...