The advent of the European Single Market demands a radical rethink in the design and use of accounting software. The …

Services Board and the Accounting and Auditing Organization for Islamic Financial Institutions. Regulatory topics of particular … rating agencies; existence of sound accounting procedures; increased protection of stakeholders of Islamic Financial …

Purpose – This paper aims to discuss the accounting treatment of one of the most popular instruments of financing in … Islamic banks, which is Islamic leasing or Ijarah. This research undertakes an empirical investigation of the accounting … practices of Ijarah followed by UAE’s Islamic banks. The main objective of this paper is to compare the accounting practices …

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

Purpose This paper studies how accounting information is used by actors in an innovation process. It investigates how … accounting information influences and is influenced by the different actors. The purpose of this paper is to develop a more … thorough understanding of the role of accounting in making the choices that form temporary solutions. Design …

There is a substancial literature on the accounting procedures needed to track down the costs of quality control and … rise to new accounting needs. In this article we take one example of an industry, wine production, where in most countries …, Australia, Canada, New Zealand and Spain, and identify a variety of ways in which a more sophisticated approach to accounting …