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The Effect of Accounting Education and National Culture on Accounting Judgments: A Comparative Study of Anglo-Celtic and Chinese Culture

Chand, Parmod; Cummings, Lorne; Patel, Chris - In: European accounting review 21 (2012) 1, pp. 153-183

Persistent link: https://www.econbiz.de/10009963455

The Effect of Accounting Education and National Culture on Accounting Judgments: A Comparative Study of Anglo-Celtic and Chinese Culture

Chand, Parmod; Cummings, Lorne; Patel, Chris - In: European Accounting Review 21 (2012) 1, pp. 153-182

Countries adopting International Financial Reporting Standards (IFRS) need to educate and train their professional accountants so that they are able to interpret and apply IFRS in a consistent manner. This study examines the effect of national culture and education on the judgments of Australian...

Persistent link: https://www.econbiz.de/10010619264

The political and unstable nature of the IASB's "stable platform": post-convergence Australian experience

Chand, Parmod; Cummings, Lorne - In: Australian accounting review 18 (2008) 3, pp. 175-184

Persistent link: https://www.econbiz.de/10003771573

The political and unstable nature of the IASB's "stable platform": post-convergence Australian experience

Chand, Parmod; Cummings, Lorne - In: Australian accounting review 18 (2008) 3, pp. 175-184

Persistent link: https://www.econbiz.de/10009884341

The Political and Unstable Nature of the IASB's ‘Stable Platform’: Post-Convergence Australian Experience

Chand, Parmod; Cummings, Lorne - In: Australian Accounting Review 18 (2008) 3, pp. 175-184

Persistent link: https://www.econbiz.de/10011202722

Managerial attitudes toward a stakeholder prominence within a Southeast Asia context

Cummings, Lorne (contributor); Patel, Chris (contributor) - 2009

This research monograph empirically examines the attitudes of managers and managerial students in Australia, China and Indonesia toward the perceived 'prominence' and 'salience' of selected organisational stakeholders, and their subsequent 'class'. This study develops a 'positive' approach to...