Purpose: This study aims to explain the driving forces behind the development of accounting regulatory institutions in post-colonial Libya. Design/methodology/approach: The historical method is used to interpret relevant documentary evidence in the development of accounting in Libya vis-à-vis...

Purpose Practical accountving skills such as the ability to use commercial computerised accounting programmes (CCAP) is increasingly becoming expected of accounting graduates. To understand the impact of CCAP on learning, this paper aims to examine students’ motivations for and perceptions...

This study examines the association between corporate social responsibility (CSR) performance and financial distress and additionally, the moderating impact of firm life cycle stages on that association. Based on a sample of 651 publicly-listed Australian firm-years data covering the 2007–2013...