As a result of apparent variations in the social, political and economic context of countries, accounting … professionalization takes diverse forms and passes through varied challenges in different countries. While accounting professionalization … relatively limited. This paper examines the accounting professionalization process in the context of alternating politico …

Purpose – The aim of the research is to use variations in measured accounting conservatism to gain a deeper … studying cross-country differences in institutional characteristics which affect the demand for accounting conservatism. Ball … forces which drive accounting conservatism. Overall, the evidence suggests that a country's institutional structures interact …

with which economic gains and losses are captured in accounting earnings. Findings – The empirical findings indicate that …

budgeted accounting numbers to set the financial bar too high for the ethnic clubs to find a place in the brave new world that …

Purpose – This study aims to examine accounting professionalization in Ethiopia focusing on how the state, occupational … – Accounting professionalization in Ethiopia was initiated by the state to strengthen the country's financial system. Owing to a … change of state ideology to communism in 1974, a strategy of developing accounting professionals as government …

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 …