The aim of the paper is to provide an overview of the evolution of the accounting culture in the last decades and it … shows how accounting became an efficient instrument for preventing discrimination in vulnerable communities. The role of the … accountant became very important after the 2008 financial crises, in the cultural context of accounting. Accounting culture can …

social and environmental accounting processes observed in an earlier empirical study on Scottish salmon farming. Social and … environmental accounting and accountability processes in Scottish salmon farming appeared to be similar to those described within … Environmental Accounting (SEA); in particular the role of sub-political movements and the role of sub-political accounting. The …

In this paper there has been made a comparison between the amortisation and the impairment methods for accounting for … goodwill, with regards to their associated effects on accounting quality. Based on two qualitative characteristics of … accounting information, as formulated by the International Accounting Standards Board (IASB), the effects of the new impairment …

In this paper, we investigate whether the use of accounting conservatism in India decreases IPO underpricing, which is … implication of accounting conservatism for IPOs. Based on a regression analysis of 527 firms that went public through IPOs of "A … conservatism and under-pricing is robust to alternative measures of accounting conservatism, mean regressions, sample exclusions …

The focus of the paper is on identification of hidden patterns in the opinion of accounting professionals, in order to … identify the deficiencies in the legal accounting regulations and to examine their perspective on international and legal … accounting regulations. The data collected through the questionnaire was divided using clustering data mining technique. We …