The goal of this research is to elucidate the idea of integrated thinking, which was introduced in the Integrated Reporting (IR) initiative for the disclosure of non-financial data, because it has not been thoroughly studied and there is no consensus on its meaning. The literature on integrated...

This study explored the human capital (HC) value creation practices of the top seventeen software and service exporter firms in India. The study used HC disclosure attributes as a tool to the contents of the annual reports for the year 2003-04, to evaluate the type and amount of HC disclosed by...

The relationship between accounting and progress has always been a topic of interest for accounting historians. The way in which progress has been made within accounting has been analyzed, respectively, the role that innovation has played in the evolution of accounting. Thus, in this paper, we...

An analysis of published studies in the field of accounting in the current economic and social context, in which the business environment is in a continuous dynamic, shows a growing concern for new accounting paradigms with a major impact on the accounting profession: digitalisation, integrated...

IFRS 15 is applicable for entities reporting in accordance with IFRS for periods beginning on or after 1 January 2018, with earlier application permitted. The Standard is the result of a joint project of IASB and FASB to develop a converged set of accounting principles for revenue recognition....

Using legitimacy theory this paper contrasts the values portrayed by public accounting firms via their recruitment practices and society's expectations of the responsibilities of a professional accountant. Society confers on organisations legitimacy when the value system of the organisation is...

Purpose – Higher education (HE) in the UK has recently suffered financial pressure due to reduced central funding, and the requirement to widen student access. The estate is typically the second highest revenue expense and is an obvious target for efficiency gains. Sector-wide statistics show...

Aukštojo mokslo institucijų korporatyvinės reputacijos svarba nekelia abejonių, tačiau svarbu nustatyti, kokie veiksniai daro įtaką aukštojo mokslo institucijų korporatyvinei reputacijai ir kaip ją būtų galima kompleksiškai vertinti. Tyrimo tikslas – nustačius ir įvertinus...

Aukštojo mokslo institucijų korporatyvinės reputacijos svarba nekelia abejonių, tačiau svarbu nustatyti, kokie veiksniai daro įtaką aukštojo mokslo institucijų korporatyvinei reputacijai ir kaip ją būtų galima kompleksiškai vertinti. Tyrimo tikslas – nustačius ir įvertinus...