adaptation effort of management accounting to managers’ needs, knowing the fact that the management accounting main objective is …, as well as the impact of the new context on the operators’ management and management accounting. …

This paper presents expert systems and the options of applying expert systems to the financial-accounting field. …

systems. The model is based on the Resource-Event-Agent (REA) semantic accounting model. This paper also shows that the REA …

accounting. To these novel factors, one must add the now standard failure of regulators and supervisors in spotting and … correcting the emerging weaknesses. Accounting data fail to reveal the full extent of the financial maelstrom. Ironically …

for some form of market value accounting is growing. Proponents cite the benefits of increased disclosure and the … discipline such accounting would bring about. Opponents argue that market value accounting is infeasible because it would be too …

Certified Public Accountant (CPA) by students who are studying at the accounting schools in Japan. This paper focused on … at 13 accounting schools in Japan. A questionnaire was given to these students in order to empirically examine the … pursue a CPA career. Those studying in these accounting schools generally consist of two type of students; those who want to …

accounting at Monash University to determine the variability in the marks in the second accounting subject that can be explained … of semester marks in the first and second accounting subject. The variability in the marks is analysed using the co … accounting subjects, however the results show that the variability in the marks in the second subject that can be explained by …

differences between accounting major Malaysian and English students. It concerns attributes and outcomes associated with the … accounting profession, and the relationship between students' perceptions and intentions to pursue an accounting career. Design …/methodology/approach – A survey research approach has been adopted to investigate students' perceptions regarding the accounting profession …

Services Board and the Accounting and Auditing Organization for Islamic Financial Institutions. Regulatory topics of particular … rating agencies; existence of sound accounting procedures; increased protection of stakeholders of Islamic Financial …