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 …