This paper examines the accounting and auditing practices in non-governmental organizations. It seeks to understand … results show variations in the accounting and auditing practices of the non-governmental organizations. Further analysis … indicates that a number of factors influence the accounting and auditing practices of nongovernmental organizations. Our …

validity test on accounting research. If the economic magnitude of the study's proxy for quality on firm value is “too large …

This paper examines the approaches accounting researchers use to draw causal inferences using observational (or non …-experimental) data. The vast majority of accounting research papers draw causal inferences notwithstanding the well-known difficulties in … make strong assumptions that are not always fully appreciated. We believe that accounting research would benefit from: more …

This study contributes to contemporary research on changes in management accounting (MA) practices by examining the … effect of changes in data quality, information quality and management accountants’ tasks on accounting efficiency and … effectiveness, and indirectly on management accounting change after the implementation of an Enterprise Resource Planning (ERP …

There is a significant body of literature on management accounting systems and their roles in organizations, based on a … characterizing their economical and accounting environment. The issue of accounting change is a fruitful field of research for … management accounting (Atkinson et al., 1997), yet little is known regarding the practice of management accounting (change) in …

(IAF hereafter) — provide guidance to accounting managers making decisions involving uncertainty. We examine the joint … effect of these two factors, manipulated at two levels (strong, weak), in an experiment in which accounting professionals …

This paper examines the association between conservatism and the value relevance of accounting information over the … 1975 through 2004 period. We measure conservatism using approaches developed in Penman and Zhang, The Accounting Review 77 …:237–264, (2002) and Beaver and Ryan, Journal of Accounting Research 38:127–148, (2000) and value relevance using (1) adjusted R2 from …

analysis. This challenges management accounting's role in effectively supporting the management decision making process. The … emerging area of business analytics can potentially extend the domain of management accounting to the comprehension of business … (PMA) as the next extension in management accounting research and practice. Specifically, it defines PMA as the …