Purpose – The purpose of this study is to describe the multiplicity of the role of the Accounting academic as a … teaching and learning in the field of Accounting. Design/methodology/approach – Through a literature review and the collection … of qualitative data (using purposive sampling), this study describes the Accounting academic’s role as a knowledge agent …

(IFRS) and the progress towards IFRS convergence in the accounting environments of China and the USA, providing useful … to the call for a single set of standards. China's most significant obstacles include training accounting professionals … and becoming more involved in the International Accounting Standards Board (IASB) standard setting process. The USA's most …

Purpose – Ethics education in accounting has become more of an issue after the Enron collapse. The aim of the study is … to evaluate the importance given to accounting ethics education in business schools in Turkey and to discuss the possible … education in Turkey, a questionnaire was sent to all accounting departments of business schools. Findings – In this study low …

sample of higher education students of the third year of an Accounting and Finance course in the Business Administration … existence of a deontological code, of ethical principles and of accounting information, as well as the question with the lowest … hypothesis that higher education students of the third year of an Accounting and Finance course in the Business Administration …

the interface between accounting and organisation studies. Findings – It was found that what happens at the micro and meso …

of environmental accounting practices, and to analyse some potential determining factors of their use. Design … development of environmental accounting practices in the local public sector. Findings – The degree of development of … environmental accounting practices in Portuguese local entities is low. Organisational size and the degree of development of …

accounting and reporting practices in a developing country such as Bangladesh. Design/methodology/approach – Members of the … social and environmental accounting and reporting practices in Bangladesh. Findings – Whilst the findings show that … accountants have positive attitudes toward corporate social and environmental accounting, progress is limited, with the absence of …