This study reports the results of a survey of the Korean public's attitude towards and recognition of accounting …, economic, social, cultural and business environment, and Koreans blame companies for the current Korean accounting fraud and … misconduct. Koreans have a negative attitude towards the internal accounting environment, including accounting systems, standards …

This paper examines the reliability and informativeness of accounting numbers after Internal Accounting Control System … informativeness of accounting numbers is improved after the enforcement of the IACS Standards for adopters. It means that managers … it is hard to detect. The results imply that the reliability of accounting information provided through the IACS is …

In order to determine current trends in practice of accounting and control, survey and analysis of national scholars …

This paper summarizes and reviews the accounting thoughts of Arthur Young (1741-1820) and their place in the early … development of modern agricultural accounting in Britain. The paper outlines his key prescriptions for agricultural accounting and … comments on the standing of these prescriptions in the light of later developments in accounting and accounting thought. The …

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 …