-two questions that addressed seven areas of interest related to the accounting and finance functions within the firms. The results …

In management accounting, feedback has been analysed mostly as a loop between measurable outputs and pre-set goals … these dimensions, as well as introducing typical examples of formal and informal feedback practices in management accounting …

Continuing failures in the accounting profession have demonstrated a paucity of ethics at all levels. This has renewed … discussions among accounting educators regarding their role in preparing accounting students to face ethical dilemmas in the … accounting profession. This study first measured accounting students' stated behavior by recording their responses to different …

An important application for financial accounting theory is in accounting standards, for which clarity of conceptual … accounting standards themselves. Moreover, this absence does not result simply from a failure to apply theory that is well … implications both for accounting theory with respect to recognition and measurement and for the application of that theory in …

Accounting in China in the last 30 years has changed deeply, in connection with one of the most astonishing process of … economic development in the world. Most researchers focus their attention to business accounting, with attention to further … accounting: though the State is reducing its sphere of activity, some part of “public service” will persist. How (public sector …

I consider three questions about innovation in current accounting scholarship. First, what is “innovation” and how do … we know that the level of innovation in accounting scholarship is low? Second, if innovation in accounting scholarship is … low, how did this state of affairs come to exist? Third, if accounting scholarship is low on innovation, can we actually …

impacting the accounting systems of many countries. However, accounting systems are also often used for national tax reporting …. This creates a divergence in the reporting needs which existing accounting systems are unable to meet. Previous studies … have talked about linkages between accounting and taxation and find aspects of their systems identical, disconnected …

knowledge of accounting …

This study is about the perception of Auditors, Accountants and Accounting Academics to the plan by the Nigerian … government to introduce the accrual system of accounting in its public sector. A cross sectional survey research design was … the fact that Auditors, Accountants and Accounting Academics welcome the proposed introduction of accrual accounting in …