insights into research on gender in the accounting context. Design/methodology/approach – The paper applies some central tenets … of feminist research methodology to a brief critique of current research on gender and accounting, in order to overcome …. Findings – The paper suggests that much research in the accounting is concerned with gender‐as‐a‐variable, rather than being …

Purpose – This paper aims to examine the contribution made to climate change issues by the élite French accounting … élite journals place the natural environment outside the fold of the élite accounting academia, French élite accounting … who want to show that accounting can respond to the global environmental risks caused by human problems. Originality …

Purpose – The purpose of this paper is to investigate the effects of cultural values on accounting uniformity and … accounting information. Cluster analysis is used to classify the countries on the basis of accounting consistency and uniformity …. Findings – The study indicates that the Hofstede‐Gray hypothesis of accounting uniformity in Arab countries is supported by …

different surveys, 101 Qatar University business students, mostly accounting and finance majors, are asked to rate different …, it appears that finance students have a higher appreciation for humor compared with accounting students. Originality …

Purpose – The purpose of this research is to examine the effect of accounting for complex organizational forms on data … literature from accounting theory along with the goals of data collection for policy analysis to draw conclusions about the … applicability of accounting pronouncements. Findings – Historically, the financial data collected in ARMS were based on financial …

balance sheet and income statement of the farm firm. Design/methodology/approach – Accounting principles and the users of … accounting information are studied. From a review of the Agricultural Resource Management Survey (ARMS) questionnaire, several …

Service (ERS). Design/methodology/approach – The current methods for accessing the ARMS data are described. Several accounting … the data that are already available, consider the accounting items of extraordinary income, inventory valuations, and …

announcements compiled by the General Accounting Office (GAO) that occurred between January 1, 1997 and June 30, 2002 is analyzed … earnings restatements are driven by a variety of forces, the most often studied and discussed being deceptive accounting … by providing data and citing relevant literature to provide an overview of accounting restatement activity in the USA.  …