The last few decades have evidenced radical changes in global standards, particularly the International Financial Reporting Standards convergence in India has piqued the curiosity of researchers and professionals. Despite the evolving research, there is no consensus on its consequences in the...

Human civilization has evolved using the global natural resources to the economic advantage of its constituent members. The land developers, for instance, convert the fertile and deface wetlands, timber companies wipe out forests, paper mill dumps dioxin laden wastes into the rivers and...

Social network analysis (SNA) shifts the focus from individuals and organizations in isolation to their environment and the connections around them, making it a useful tool to investigate the underlying mechanisms of corporate decisions. In this article we systematically summarize SNA research...

All introductory economics textbooks proffer essentially the same definition of economics. “Economics is the study of the allocation of scarce resources…” (Worstall, 2015; Yuille, 2015). The methods and fora for allocating limited or scarce resources are determined and constrained by the legal...

The purpose of this study is to determine the relationship between management accounting practices and strategy development in SMEs. SMEs are among the main actors of economic development and growth. To determine the right strategies in a variable and competitive market, the qualitative and...

Harold Cecil Edey (1913–2007) and his colleagues David Solomons (1912–1995) and William T. Baxter (1907–2006) at the London School of Economics and Political Science (LSE) were instrumental in the development of British accounting thought in the mid-1900s. These three affluent scholars...

Raymond John Chambers was born just over a century ago on 16 November 1917. It is more than fifty years since his first classic, Accounting, Evaluation and Economic Behavior, was published, more than forty since Securities and Obscurities: Reform of the Law of Company Accounts (republished in...

Interest in this topic followed examination of new data discussing several antecedent proposals for establishing an international academic accounting association in the period 1966–1983, culminating in the 1984 formation of the International Association for Accounting Education and Research...

This study investigates whether the 2009 German Accounting Law Modernization Act has affected the reporting and accounting practices of German private firms. In reforming German accounting standards, numerous accounting options were deleted, several accounting rules were transferred from IFRS to...