The purpose of this paper is to assess the extent to which pension accounting represents an enabling or emancipatory … accounting. Many countries are facing a so-called “pensions crisis” which is reflected in and arguably, to some extent at least …, is precipitated by accounting. Occupational pensions in the UK are focused upon and their role in the pension crisis …

creative, but legitimate, accounting techniques to enhance their reported profits. This article identifies the principal … techniques used and assesses, in the context of the efficient markets hypothesis, whether manipulation of accounting information …

regulations has shown that there is a difference between accounting profit and financial profit both in terms of theory and … simplified annual financial statements. Agro-economists do not need any basic accounting skills to collect and sort the data. It …

business unit with two role, i.e as social agent and as business unit. Accounting information system provide the hospital with … easiness to do any activities efficiently and will increase the internal controlling on the inpatient health service on the …