accounting traditions are likely to continue into consolidated reporting where scope for this exists within IFRS rules”. Ding et …Purpose – The purpose of this paper is to explore cultural impact on the harmonisation of Russian Accounting Standards … with International Financial Reporting Standards (IFRS). Design/methodology/approach – A theoretical review established …

mandatory compliance with International Accounting Standards (IAS) 1 by firms listed on Bahrain Bourse. Design …

accounting practices for two important financial reporting items within and between three IFRS adopting countries. Furthermore …Purpose – The purpose of this paper is to evaluate the changes of accounting policy choices and the harmonisation of … newly developed significance assessment methodologies. Design/methodology/approach – The influence of the mandatory IFRS …

by management or controlling shareholders. They use the curtailment of earnings management as a desirable and measureable …

(IFRS) and the progress towards IFRS convergence in the accounting environments of China and the USA, providing useful … accounting industry towards IFRS convergence. Research limitations/implications – These findings have been limited to an overview … information on the current status and future of IFRS convergence in these countries. Design/methodology/approach – A range of IFRS …

management accounting and control in routine and change in organizations, which arose from the Management Control Association … to emerging work in the area of management accounting and control that explores change in changing organizational forms.  …

Explores management control and accounting systems of three successfully competing companies to gain deeper insight and … fill knowledge gaps. Results show that management control and accounting systems do exist which enhance successful … marketing and accounting functions and with substantial accounting‐type activity, notably activity based cost accounting …

profits crisis induced further changes that saw the introduction of new management accounting techniques such as activity …

-enabled networks – such as social media and big data – and the accounting function. In doing so, it links the contents of an unfolding … area research with the papers published in this special issue of Accounting, Auditing and Accountability Journal . Design …

findings reveal that controlling for the geographical locations of the users, high click-through counts are obtained when …