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 …

- examines trends in occupational change, and the impact of microelectronics information technology in insurance, accounting …

In the process of joining the European Union, it was important to harmonize the accounting system of Slovakia with the … one used in the member states of the European Union. The Slovak Republic prepared a new Act on Accounting, which reached a … comparability of Slovak accounting jurisdiction with the directives of the EU. This act has been effective since January 1st of 2003 …

This chapter analyzes the role of financial accounting in the German financial system. It starts from the common … perception that German accounting is rather uninformative. This characterization is appropriate from the perspective of an arms … perspective is adopted. The German accounting system exhibits several arrangements that privately communicate information to …