Integrated reporting for sustainable financial service sector in emerging economies post COVID-19 pandemic -- Lessons from Technology Infusion in Accounting During COVID-19 in the African Context -- A Case Study of Business Process Modelling, Continuous Auditing and Reporting in the Gwanda...

In Europe, accounting standards prevent larger expenditures on employer-sponsored training from being treated as investments. Using Sweden as example, we discuss two consequences for training. First, the timing: training will be conducted when income is large enough for training costs to be...