question, we analyze European Union (EU) initiatives that harmonized accounting and auditing standards. Regulatory … harmonization should reduce economic mobility barriers, essentially making it easier for accounting professionals to move across … countries. Our research design compares the cross-border migration of accounting professionals relative to tightly-matched other …

In this article, we analyze the relations between modern trends in accounting and the decisionmaking process based on … the classic profit-opportunity-cost-risk construction. In this aspect, four main types of accounting practices may be … distinguished: bookkeeping (classic accounting), accounting engineering, creative accounting, and praxeological accounting. This …

There is a significant body of literature on management accounting systems and their roles in organizations, based on a … characterizing their economical and accounting environment. The issue of accounting change is a fruitful field of research for … management accounting (Atkinson et al., 1997), yet little is known regarding the practice of management accounting (change) in …

We survey recent research in accounting anomalies and fundamental analysis. We use forecasting of future earnings and … accounting information. We combine this with opinions from the academic and practitioner communities to critically evaluate key … clusters of papers about accounting anomalies and fundamental analysis disseminated over the last decade. Finally, we provide a …

(IAF hereafter) — provide guidance to accounting managers making decisions involving uncertainty. We examine the joint … effect of these two factors, manipulated at two levels (strong, weak), in an experiment in which accounting professionals …

is to determine how market participant reacted to the new accounting standards on the year of the adoption and whether …

respondents to have fully integrated ERP systems. There was general support for the hypotheses. Management accounting techniques … management accounting techniques plus budgeting have been required to change due to ERP systems. The work of management …, better decisions, more responsive to accounting problems, more accuracy of forecasts, and better understanding of cost …

This paper examines the association between conservatism and the value relevance of accounting information over the … 1975 through 2004 period. We measure conservatism using approaches developed in Penman and Zhang, The Accounting Review 77 …:237–264, (2002) and Beaver and Ryan, Journal of Accounting Research 38:127–148, (2000) and value relevance using (1) adjusted R2 from …