Within the context of debate about the state of accounting education in general, introductory accounting subjects have been the target of considerable criticism, particularly in terms of narrow content, technical focus, use of transmissive models of teaching, and inattention to the development...

Boards and Management Committees of nonprofit organisations are often portrayed as lacking the necessary skills and knowledge for the role. To investigate this issue, we undertook a survey of 835 community, nonprofit organisations in the community services sector. We received 565 usable...

Although paying taxes is a key element in a well-functioning civilized society, the understanding of why people pay taxes is still limited. What current evidence shows is that, given relatively low audit probabilities and penalties in case of tax evasion, compliance levels are higher than would...