Chinese accountants and managers when facing an ethical dilemma. Further tests are conducted to identify what professional … significant contextual determinant of ethical reasoning levels of managers but not those of accountants, and for the accountants … maintained by highly ethical reasoning and conduct on the part of business managers and accountants. The current results and …

British management has become professional; 2) the relationship between managers and accountants; 3) the extent in which the …In assessing the professionalisation of British management and the influential position enjoyed by accountants in … former 'mimic' the latter. The power exerted by accountants could well be seen to have successfully challenged the autonomy …

Financial information dissemination is the need of the hour in the globalised scenario for meeting the needs of … shareholders. This research seeks to identify the perceived usefulness of statutory, voluntary information and audit assurance (AA … responses were collected from the shareholders in Malaysia. Perceived usefulness for shareholders (PSH) is the dependent …

companies in disclosing segmental information in the Malaysian environment. Design/methodology/approach – The study consists of … developed to investigate the relationship between segmental information disclosure and competitive disadvantage. Adopting … yet comprehensive understanding of relationship between segmental information disclosure and competitiveness level among …

about financial information, which cause them to make decision to buy or sell stocks. The research was done according to 16 …. Financial information of four active companies includes two bad and two good companies was presented to them for making decision … “Guardian” temperament, that significant differences were seen in their perception of financial information according to their …

identify factors affecting these needs. -- small business management ; information in decision making ; manager’s information …Limited access of small enterprises to reliable and well-prepared information about their condition is mentioned as one … of the main barriers to small business development. One of the key types of information used in management is financial …

The purpose of this paper is to examine determinants of financial information disclosure by Tunisian companies. The … factors motivating the disclosure of financial information. The qualitative analysis is based on the census via a set of cases …