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

implement accrual accounting and financial reporting as the basis for their reformed financial management architectures. This … where accrual accounting and financial reporting has already been implemented within the public sector is providing a new … avenue for research in this area. This paper reviews both the previous debates surrounding the adoption of accrual accounting …

scientific management practices (time study, variance analysis, etc.) reached a level in practice that many accounting historians …

changes in the value relevance of accounting information before and after the mandatory adoption of IFRS in Germany and the UK … simultaneous addition of accounting and macroeconomic variables in an extended model, which indicates a significant rise in the … accounting variables and share prices in common law countries like the UK. Nevertheless, the implications of our findings lie in …

It is well known that the great Railway Mania in Britain in the1840s had a great impact on accounting. This paper … in those events. He was a pioneer in accounting and financial analysis, providing studies on the financial performance of … credited him with precipitating a market crash that led to one of two dramatic changes in accounting practices that occurred in …

Objective - The Kingdom of Majapahit was a phenomenal civilization in the Indonesian history. Accounting was then … practiced in the everyday life of the kingdom. The purpose of this study is to explore the accounting practices of debt … mutual benefits between creditors and debtors.Novelty - The findings reveal the accounting existence of the historical past …

This study investigates the macroeconomic consequences of firm-level accounting conservatism. Consistent with … that accounting can impact social welfare by altering the measurement attributes of key macroeconomic indicators and by …

accounting, management accounting, tax accounting, or corporate finance as their major field of study, to seek a first job in one … and tax accounting as well as finance. Our results indicate stronger differences in personality traits within a certain … subfield (e.g., tax accounting) and between subfields (e.g., financial accounting compared to all other subfields) than between …