International Accounting Standards (IAS). Annual reports of 126 public companies liisted on the countries' stock exchanges are the …

Using legitimacy theory this paper contrasts the values portrayed by public accounting firms via their recruitment …). It is argued that there is increasing incongruence between the value system of public accounting firms (that employ … accounting graduates) and society's value system that includes an expectation of accountants to act in the public interest. This …

) and preferred employment of recent Australian accounting graduates. Responses from 310 accounting graduates provide … revealing information for professional accounting bodies, academics and the accounting profession. It is apparent that … accounting graduates are focused on CPD and have greater ambition than the current industry structure appears to be able to …

for studying accounting and entering the accounting profession. Design/methodology/approach – The study reports results … from a cohort of second-year accounting students drawing on the theory of reasoned action (TRA) to assess intentions and … accounting scale (AAS) which measures how the accounting profession is viewed by students generally, and more specifically …

accounting and controlling: • the creation of models which will accept imperfect information, • the effect of the use of … relationships between the data. Indeed, we have seen that imperfect accounting data has led to a radical reappraisal and extension … of the principal of double- entry accounting in order to obtain fuzzified financial statements. At the same time …

accounting model, or the financial conventions which determine how a company’s wealth and income is measured, have been … increasingly called into question. This wide-reaching movement, initiated in the United States by the Financial Accounting … Standards Board (FASB), and internationally by the International Accounting Standards Committee (IASC), aims to replace …

this regard, the key question--is fair value relevant?--can be analysed as follows: do fair value "accounting numbers … the basis and limitations of the traditional accounting model. He analyses then the determining factors in the emergence … users. Lastly, he presents a summary of the empirical studies carried out to assess the usefulness of fair value accounting …