resources are determined and constrained by the legal structure of society (Banner, 2011). The Financial Accounting Standards … provide guidance for developing accounting standards: “…the Statements [of Financial Accounting Concepts]…will guide the Board … in developing accounting and reporting standards by providing the Board with a common foundation …Concepts Statements …

market. One facet of this transition is accounting certification. Under the old Soviet system there was not much need for … accounting certification because Soviet accounting resembled bookkeeping more than the developed accounting systems used in … advanced market economies. After the transition began, accounting certifications began to emerge but their quality was …

This study provides an example of linking empirical-archival accounting research with a practical real-world example of … earnings management. By linking accounting theory with practical real-world examples, students enhance their critical thinking … skills. Enhancing critical thinking skills supports the deep approach to learning. In addition, accounting instructors that …

We propose a new set of citation metrics for evaluating the relative impact of scholarly research in accounting. Our … metrics are based on current practices in bibliometrics and normalize citations by both field (accounting) and year of … publication. We show that our normalized citation metrics dominate other commonly used metrics in accounting when predicting the …

This article examines the challenges faced by an Australian accounting academic, R. J. Chambers, in the 1950s, in … breaking into the accounting research community; at that time almost entirely located in the United States and the United … Kingdom. For academics outside the networks of accounting research publication in these countries, there were significant, but …

are aware of the importance of accounting, taxation and controlling in their education, or can they recognize their … accounting, taxation and controlling as the essential skills of the general culture to improve they business and private life …Accounting challenges in modern business conditions grow everyday due to that market demands and grow on a daily basis …

classic, Accounting, Evaluation and Economic Behavior, was published, more than forty since Securities and Obscurities: Reform … of the Law of Company Accounts (republished in 1980 as Accounting in Disarray) and over twenty since the unique An … Accounting Thesaurus: Five Hundred Years of Accounting. They are drawn upon extensively in this biography of Chambers …

international academic accounting association in the period 1966–1983, culminating in the 1984 formation of the International … Association for Accounting Education and Research (IAAER). Relevant correspondence between several academics is now publicly … initially discuss Ray Chambers' and others' desire for, and attempts to promote an international approach to accounting research …

The purpose of this study is to determine the relationship between management accounting practices and strategy … variable and competitive market, the qualitative and quantitative knowledge produced by the accounting system is needed. The … management accounting system can influence managerial decisions, change strategies, and affect the performance of the firm …

It has been shown that protecting and serving the public interest in public accounting is a myth. It has also recently … serve the public interest by providing structure and direction to financial accounting and reporting to facilitate the … (Financial Accounting Foundation, the parent of the FASB), or the FASB to serve the public interest, whether the FASB …