Concerns are commonly raised that strong public unions extract generous pension benefits from state governments and are …

Using an overlapping generations model, two new indicators of public pension system sustainability are proposed: the …

Cloud computing is a new technological trend that since the last decade brings challenges in computed accounting, such … accounting software enables its users a real time access to business finances, easy set up and easy use, access to information … frequency internet. As accounting data are very valuable, security, such as encryption of data, granting access to the data and …

This study investigates whether national culture influences judgments made by Polish and British accounting …-Gray framework, influences interpretation of uncertainty expressions that require accounting judgment. We find no support neither for …

London School of Economics and Political Science (LSE) were instrumental in the development of British accounting thought in … accounting profession and academia to the point where, in the early 1970s, half of all full-time accounting professors in the … address issues of accounting education, measurements, and theory, and they are accompanied by editorial comments that put the …

contributions on charities, specifically and more generally on related charitable organizations of diverse structures in accounting … any history of accounting for, or by, a charity in countries which are low on the OECD tables. Any research by academics …-biological literature. May we look towards further explorations on this theme in Accounting History, and hope that PhD students among others …

Barthelme et al. (2018) examine the real effects of pension accounting regulation and provide evidence consistent with …