Controlling" represents a new concept in the Romanian economic environement, being implemented successfully in very few … companies. Unlike the German space where controlling is very well represented both at a practical level and in the academia, in … Romania controlling can only be found at a practical level, and the specialized literature is restraint, almost absent. Since …

and safety inspections of corporate property must be done pursuant to a court authorised warrant. International accounting … firms owe much of their existence and success to business corporations. As a consequence, accounting firms, through their …

debt. Disciplinary fields as varied as logic, accounting, finance, psychology, geopolitics, economics, statistics, ethics …

accounting profession as it is listed among the top ten jobs experiencing difficulty recruiting. Prior research in the management … an individual and the work environment. This research examines the relevance of work-environment fit in the accounting … industry, using the USA as an illustrative example. This study examines the importance of fit with one's work environment to …

This research study examines perceptions regarding the trustworthiness and integrity of the accounting profession …. Perceptions were obtained from accounting practitioners, accounting educators, and future practitioners (students). Survey results … indicate that, compared to accounting practitioners and educators, students are generally more concerned about events …

This paper examines the institutionalisation of extensible business reporting language (XBRL) in the USA and UK. It … between the two countries. XBRL seems to have taken deeper root in the USA than the UK primarily because of the relatively … stronger institutional 'coercive' pressures. We argue that 'normative' pressures, from the accounting profession, only play a …

the USA and UK and highlights some directions for further research. It finds that the pace of XBRL adoption across … USA as compared to the UK. Moreover, XBRL seems to be widely used in the financial services sector as compared to others … argued that greater support from the accounting profession and regulators is required to raise XBRL awareness and speed the …

from the USA from 1998 to 2002. …