Prior to the arguably superior double-entry system of accounting, single-entry accounting was used widely. Extant literature on single-entry accounting suggests it remained in use well after the advent of double-entry, with ease of use cited as a key reason. However, there may be other reasons...

Cloud computing is a new technological trend that since the last decade brings challenges in computed accounting, such as a significant reduction of running cost, together with unrestricted access to data from anywhere and anytime. Cloud accounting software enables its users a real time access...

This study investigates whether national culture influences judgments made by Polish and British accounting professionals when interpreting selected International Financial Reporting Standards (IFRS) that contain uncertainty expressions. We provide evidence from the Central and Eastern European...

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...

It has long been recognized that governments world-wide, and the State, will support charities with financial support because the charities operate to offer functions which would otherwise have to be undertaken by the government. When the call was made for papers for this special issue, the...

Barthelme et al. (2018) examine the real effects of pension accounting regulation and provide evidence consistent with the claim that recent changes in financial reporting rules affect pension asset allocation decisions. Their study offers an interesting opportunity to highlight the importance...

This is the first empirical study that uses publicly available data to provide direct evidence about the role of the qualitative characteristics (QCs) of financial information in managements' accounting decisions. Based on 40,895 hand-collected IFRS (International Financial Reporting Standards)...

Complementing the recent review of the banking literature in accounting by Beatty and Liao (2014), I offer my own thoughts on the role of financial accounting in banking. I focus my discussion on real effects of accounting policy choices on individual bank risk taking and codependence of risk...