Several factors shaping intellectual capital reporting (ICR) in the context of the political economy of accounting (PEA) theory were discussed in relation to traditional accounting reporting system, intellectual capital and intellectual reporting definitions, techniques employed to report...

Several indicators are constructed to measure intellectual capital at inter-organisational and interorganisational level. The majority of models constructed so far have not established the link between individual intellectual items and organisational intellectual capital performance. The few...

This paper examines some key developments in the Australian accounting profession and the changing nature of the authoritative influence of that profession on accounting and auditing activities. The purpose of this investigation is to demonstrate the shift in power between the political...

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...

This study examines the instructional preferences exhibited by students in an Australian and a Zimbabwean setting, and how cultural conditioning can reflect in the instructional design choice. Using graphical and textual presentations of an experiment with three instructional designs and 217...

1. Introduction -- 2. Elements of difficulty in introductory accounting -- 3. Human cognitive architecture -- 4. Cognitive load theory and instructional application -- 5. Self-management of cognitive load : background and research hypotheses -- 6. Experimental design and task description -- 7....

Introduction -- Elements of difficulty in introductory accounting -- Human cognitive architecture -- Cognitive load theory and instructional application -- Self-management of cognitive load: background and research hypotheses -- Experimental design and task description -- Experiments and results...