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Purpose –The purpose of this study is to determine whether Hong Kong is ready for accounting education reform. Design/methodology/approach –The approach for this study is using a Likert-scale questionnaire for the academic institutions, the Hong Kong Institute of Certified Public Accountants...
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The need to integrate sustainability among the skills of specialists in economics and its accreditation for the university curricula was recognized in academic literature for over twenty years. Using the literature review and documentation, the present paper identifies the key factors in the...
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The globalization of business and the development of the new information technologies have created circumstances for the economic development worldwide. So, professional accountants and managers must adapt and work to solve situations increasingly complex. Therefore, the development, about we...
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This study sets out to determine the effects of global changes in the financial regulatory framework on accounting profession in Nigeria and to provide a model that would guarantee high quality and reliable financial reports. Descriptive statistics was applied using modified Barth et al, (2007),...
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It is difficult, even in 2005, to write the peaceful history of the French Institute of Chartered Accountants. Almost everywhere, it is written that it was founded in 1945. It would be more accurate to say that it was re-constituted in 1945. It was actually created in 1942 and its origins are...
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