demonstrates how standardization of innovation can cause new tensions in the relationship between the formal and informal and how … standardization.  …

that differences still exist between the two sets of accounting standards. For decades, Russia was a socialist state of … accounting traditions are likely to continue into consolidated reporting where scope for this exists within IFRS rules”. Ding et … Standards with the IFRS. Russia's high rankings in such cultural dimensions as power distance, uncertainty avoidance and …

mandatory compliance with International Accounting Standards (IAS) 1 by firms listed on Bahrain Bourse. Design …

accounting practices for two important financial reporting items within and between three IFRS adopting countries. Furthermore …Purpose – The purpose of this paper is to evaluate the changes of accounting policy choices and the harmonisation of … newly developed significance assessment methodologies. Design/methodology/approach – The influence of the mandatory IFRS …

(IFRS) and the progress towards IFRS convergence in the accounting environments of China and the USA, providing useful … accounting industry towards IFRS convergence. Research limitations/implications – These findings have been limited to an overview … information on the current status and future of IFRS convergence in these countries. Design/methodology/approach – A range of IFRS …

Purpose – The purpose of this paper is to contribute to knowledge about Russian public sector accounting in times of … change by exploring the emergence of a new way of accounting for Russian central government. Design/methodology/approach – In … this paper, accounting is viewed as a social and institutional practice. A frame of reference guided by three theoretical …

increasing sophistication of other professions such as finance and accounting in this period have not been considered, although …

‐share analysis” and “direct standardization”, consistent with Sen’s (1976) influential axiomatic approach to poverty measurement …