promising ones. To do so, I applied the Business Cycle Accounting procedure developed by V V Chari, Ellen R McGrattan and …

Purpose – The purpose of this paper is to shed light on accounting's role in bringing about a pension reform project in … Chile under the authoritarian regime of Augusto Pinochet. The paper aims to reveal the specific role that the pension reform … archival research showing accounting in its relation to broader structural and institutional structures, to present an …

way students formulate career goals. A convenience sample from honours students in Accounting Sciences, Financial …-administered questionnaires. The study demonstrates that differences exist between students whose employment status differs, and those who were …

In this commentary, I offer several observations for managing a successful and satisfying academic accounting career …. First, I encourage readers to appreciate two key realities of the academic accounting labor market: the rewards derived from … research and the massive shortage of accounting Ph.D.s. Second, I encourage readers to carefully consider the culture of …

The goal of the emancipatory accounting project is to explore ways by which accounting can make social values a … fundamental part of the accounting process. Critical accounting scholars are challenged to discover ways that facilitate a broader … goals, this paper examines an intervention as an exploratory attempt to move emancipatory accounting out of the confines of …

Recent corporate failure has challenged the credibility of the accounting profession, leading many stakeholders to … question the usefulness of financial reports for decision-making. This paper examines fluctuations in the accounting profession …’s authoritative influence over accounting standard setting and financial reporting. It focuses on the period following the collapse of …

descriptive study examines the accounting component of U.S. E.M.B.A. programs. Based on a national survey of E.M.B.A. programs …, the primary results are: (1) accounting is an important component of the E.M.B.A., generally comprising over 10 percent of … the curriculum; (2) accounting material is most often delivered through class discussion, case analysis and lecture, (3 …

first two years of the new century resulted in a new structure for the oversight of public accounting firms. The Public … Company Accounting Oversight Board (PCAOB) was established with the passage of the Sarbanes-Oxley Act of 2002. This Board was … given the authority to inspect all public accounting firms who provide audits to publicly-owned companies reporting to the …