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sustainability reporting, have been the focus of research since 2010; and finally, LG accounting (LGA) research has diversified in … their reporting, and accounting standards setters and researchers have focused on LG reporting. This study aims to … synthesize accounting research for LG reporting, which is discretionary, voluntary, and diverse. It examines two research …
Persistent link: https://www.econbiz.de/10012852679
. We identify accounting standards which are commonly associated with low compliance and discuss factors affecting …
Persistent link: https://www.econbiz.de/10012844883
sustainability reporting in accounting are sustainable development, sustainability, decision‑making, sustainability reporting, and … review of publications on "sustainability reporting". The study used bibliometric analysis of scientific periodicals from the … Scopus scientometric database between 2011-2021. The scientific papers selected by the keyword "sustainability reporting …
Persistent link: https://www.econbiz.de/10014339789
This paper is aimed to review the public sector accounting research (PSAR). Through the review of the papers published … been reviewed including special issues of the renowned journal published on the public sector accounting (PSA). To conduct …
Persistent link: https://www.econbiz.de/10012978578
Persistent link: https://www.econbiz.de/10010387119
Purpose – The purpose of our paper is to review the crisis related management accounting literature in Turkey in order … accounting research area in Turkey.Design/methodology/approach – We review three Turkish journals with an accounting focus and a … accounting topics published during the last decade. We then conduct a detailed content analysis including research areas, keyword …
Persistent link: https://www.econbiz.de/10013134280
situation characterising the performance of the Romania-based accounting academic. Several data sources and the impact of … metaphors describing the current state of the art of research and publication by Romania-based authors in accounting. A … continual circle of short-termism in scholarly accounting activities in Romania …
Persistent link: https://www.econbiz.de/10013115177
This paper presents a research strategic analysis of 43 doctoral dissertations in management accounting published in …
Persistent link: https://www.econbiz.de/10013116089
management accounting, capable of improving both the accounting systems. In this paper I analyze the existing literature on … goodwill both in financial and management accounting and I find little interest in investigating the reciprocal connections. I …
Persistent link: https://www.econbiz.de/10013119889
Similar to other professional groups, the accounting profession has asserted that it serves the ‘public interest … accounting in the public interest. For example, during the last thirty years, the interpretive and critical strands of the … academic accounting literature have contributed various reflections regarding the co-opting of accounting rhetoric …
Persistent link: https://www.econbiz.de/10013088633