. Findings – The paper illustrates how value‐added statements (which are based on conventional financial accounting) can provide … ownership in separate countries) may suggest the wide potential of this reporting model. Research limitations/implications – As …

-level governance compensating for deficiencies in national institutions. Research limitations/implications – The restriction of …

and global commons. Research limitations/implications – The viability of the concept will depend on the co-operation of … be attained. Practical implications – For practitioners in both the statistics profession and management accounting who …

business entity. Research limitations/implications – The accounting profession has long been epistemologically conservative …Purpose – The purpose of this paper is to describe and analyze the accounting standards reforms that have moved the … accounting profession away from rules‐based towards principles‐based accounting practice and financial reporting, and to explore …

for the integration of PAIS and accounting information systems. Research limitations/implications – As this paper is …Purpose – The purpose of this paper is to integrate business process management (BPM) and accounting on a conceptual …-time. Design/methodology/approach – The paper adopts a design science research paradigm. The research, grounded in an “events …

The use of a deterministic numeric paradigm in auditing and accounting may well be the root cause of many current … problems. This paper argues that risk‐based accounting methods should start using probabilistic inputs which would show … resultant distributions as output. “Stochastic accounting” would better inform users of financial information. Although this …

To this day, triple‐entry accounting and momentum accounting are seldom applied. We regret this because of the growing … to the question if we can improve the reliability and effectiveness of accounting in general, and financial statements in … particular. This paper may contribute in to a better understanding of the concept that underpins momentum accounting. We present …

materiality of accounting information. Instead of computing accounting ratios separately, we apply multivariate analysis as to …