This study presents a portrait of the Spanish academic accounting community in 1995, based upon a questionnaire … circulated to Spanish accounting academics in 1995 and upon an analysis of authorship and citations in the main Spanish … accounting journals. The approach to these analyses is grounded in similar studies which have been carried out in the United …

startingpoint of these equations is the well-known accounting equation. In the development of the model, several levels of …

Accounting has been a lead sector in the General Agreement on Trade in Services (GATS) negotiations to reduce barriers … to trade in professional services. This is no accident. Accounting already has a substantial international componenet …; the largest accounting firms have major international presences and have been eager to operate in less restrictive …

, farm management and accounting. Good consultants, new products, goal settings and campaigns are described. …

The accounting regulation of co-operative societies have been recently reinforced with the approval of the ORDER ECO … these entities. In this work, I study the economic and accounting consequences of the special characteristics of co … international accounting regulation. …

handling alternative types of accounting questions in order to generate some insights for future MBA accounting module teaching … on a large sample of MBA students' accounting modules results on two different types of questions. Second, common … common problems identified in MBA students' accounting assessment scripts. Research limitations/implications – This paper …

European Directives and the International Accounting Standards. The paper presents the accounting treatment of subsidies, the … accounting polici …