The adoption of International Public Sector Accounting Standards (IPSAS) is gaining momentum across the world. Greece initiated a general financial management reform program which includes the transformation of financial accounting. The public sector in Greece adopted IPSAS-based standards...

We examine the structure of communications in accounting research by analyzing patterns of citations among authors who have published in five major journals between 1984 and 2008. Understanding communication structures is important because they shape academic knowledge creation, which prominent...

This paper identifies, and then examines, whether institutional structures can be used to explain the occurrence of accounts manipulation. Specifically, it investigates whether legal origin, level of corruption, the extent of press freedom, State's ownership of enterprises, and the State's...

This paper presents a research strategic analysis of 43 doctoral dissertations in management accounting published in Finland during the past twenty years (i.e., from 1990 to 2009). The results synthesize the research themes, methodological approaches and types of publications of the...

Relevance of earnings for explaining equity prices is investigated by many value relevance studies. This study investigates whether fiscal year end earnings as a proxy for next period's earnings have additional information, beyond the information incorporated in contemporaneous equity price, for...

In this paper, I argue that the current taxonomy of methodology in accounting research is conceptually inadequate. Drawing from the social sciences, of which accounting is a part, I propose a classification scheme to address this problem. The central theme of this framework is that methodology...

One major problem that most managers have with conventional cash and expenditure budgeting is that they do not know what level of expenditure has been committed but not yet reflected in the financial information presented to them. This paper tends to make an exposition on the concept of...

Hotel businesses are today oriented toward implementing environmental programmes, reduce costs and improve environmental performance as an effective competitive approach for survival in global markets. The term “green” or “eco” hotel, which describes hotels that strive to be more...

Cram et al. (2009) argued that conditional logit regression could produce better regression results than ordinary logit regression when applied to matched samples. But their evidence of conditional logit regression's advantages over ordinary logit regression is not statistically robust, for they...