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 …

not investigated the impact of natural calamities like flood and drought on accounting choices. This paper makes an … original contribution to the accounting literature by documenting evidence on the extent to which an act of nature, over which … management has little or no control, can influence accounting choices. …

With the prevalence of international markets comes the need for universal accounting standards. The International … Accounting Standards Board has created a set of these standards, but unfortunately some skeptics have found that the obstacles of … of China, India, and Australia, it has been found that it is possible to have the same accounting standards among diverse …

There has been limited accounting history research in the areas of nonprofit organisations and women in a non …-business environment. This paper addresses these two gaps by considering accounting history in a large female-managed nonprofit … unknown about the struggle to develop appropriate accounting practices in the context of organisational culture and history …

Purpose – The purpose of this study was to investigate how senior accounting staff in Victorian local authorities are … introduction of Australian Accounting Standard No. 27 Financial Reporting by Local Governments (AAS27), which applies to all … public sector accounting was to demonstrate that funds have been raised and expended strictly within the authority of the …

Purpose – The purpose of this paper is to understand if accounting is an un-Australian activity, contrasting the notion … technologies of accounting are negatively contrasted with the bush and the bushman. Since many Australians migrated from European … acknowledged debt to the Aboriginal. In this landscape the absence of both accounting and the associated rhetoric of economic …

exploring and reporting on these issues, the paper seeks to contribute to understanding of accounting's capacity to satisfy the … interest in and use of accounting information and the communications approach that their accountant implements. The findings … of the economically significant small business sector, a significant user of accounting information and services …

Purpose – This paper aims to present an examination of the characterisation of accounting and accountants in popular … music. Some authors have considered the place of accounting in popular culture and the social perceptions of accounting and … perceptions of accounting, and serves both to reflect and reinforce these perceptions. Design/methodology/approach – Songs …

Purpose – The purpose of this paper is to explore the circumstances and implications of an episode of accounting change … arising from the extended use of accrual accounting within the Australian public sector. The matter under scrutiny is the … of “accounting's margins”. Findings – The survey reveals considerable diversity and subjectivity in the accounting …

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