a cash-based to an accrual-based accounting system. Its particular focus is the relationship between the image portrayed … by accrual accounting adoption and the technical realities of the new system. Design/methodology/approach ? Data were … ? The decision to change to accrual accounting was made at the top of the organizational hierarchy in response to …

companies' activities and performance. This questions the usefulness of accounting standards, and the effectiveness of … regulatory systems. Future reforms to accounting standards need to address these issues. Originality/value - The paper …

Recent corporate failure has challenged the credibility of the accounting profession, leading many stakeholders to … question the usefulness of financial reports for decision-making. This paper examines fluctuations in the accounting profession …’s authoritative influence over accounting standard setting and financial reporting. It focuses on the period following the collapse of …

not investigated the impact of natural calamities like flood and drought on accounting choices. This paper makes an … original contribution to the accounting literature by documenting evidence on the extent to which an act of nature, over which … management has little or no control, can influence accounting choices. …

With the prevalence of international markets comes the need for universal accounting standards. The International … Accounting Standards Board has created a set of these standards, but unfortunately some skeptics have found that the obstacles of … of China, India, and Australia, it has been found that it is possible to have the same accounting standards among diverse …

There has been limited accounting history research in the areas of nonprofit organisations and women in a non …-business environment. This paper addresses these two gaps by considering accounting history in a large female-managed nonprofit … unknown about the struggle to develop appropriate accounting practices in the context of organisational culture and history …