The liberal wing of accounting research has taken some peculiar turns into postmodernism in recent years; gyrations that are echoed elsewhere in social science ( Petras, 1991 ). Such circumlocutions are also prevalent in Gallhofer and Haslam’s book. The fingerprints of Laclau (1992, 1996 ),...

Frontmatter -- Contents -- 1 Introduction: Understanding African Management and Economics through History -- 2 Effects of Financial Innovations on Volume Traded on the Nairobi Securities Exchange -- 3 Financial Inclusion and Financial System Stability in Nigeria -- 4 Financial Management: A...

The purpose of this paper is to present experiences from the use of accrual accounting information in the public higher education sector in Romania and, thus, to contribute to our understanding of the prospects for using that kind of accounting in public organizations.

The purpose of this paper is to present experiences from the use of accrual accounting information in the public higher education sector in Romania and, thus, to contribute to our understanding of the prospects for using that kind of accounting in public organizations.

The purpose of this paper is to present experiences from the use of accrual accounting information in the public higher education sector in Romania and, thus, to contribute to our understanding of the prospects for using that kind of accounting in public organizations.

This paper purpose is to analyze how are respected the disclosure requirements under OECD Corporate Governance Principles and also under the 24 International Accounting Standard about reporting related party transactions in some East European countries, knowing that a strong disclosure regime...

Purpose Considering the worldwide importance granted to this topic, the purpose of this paper is to analyze, through a detailed pyramidal analysis, the intention of International Public Sector Accounting Standards (IPSAS) to respond better to the public sector characteristics....