planning strategy. We also find that financial accounting incentives play a role. For example, 84% of publicly traded firms …

validity test on accounting research. If the economic magnitude of the study's proxy for quality on firm value is “too large …

characteristics of the FRM and discuss its applicability to survey-based studies in accounting. Second, we present results from Monte …

The principles characterizing the traditional revenue-expense approach to accounting have never been "invented". They … of the traditional accounting principles can be found in behavioral economics, especially in Prospect Theory. If one …

ERPs particularly useful for management accounting processes and for specialists providing management information. This … article seeks to answer whether following the implementation of an ERP package the enterprise’s management accounting system … becomes more innovative and whether new, modern management accounting tools and methods are introduced. The ERP impacts on …

between accounting conservatism, generated in created critical accounting policy choices, and management abilities in … estimates and prediction power of domicile private sector accounting. Primary research is conducted based on firms’ financial … statements, constructing CAPCBIH (Critical Accounting Policy Choices relevant in B&H) variable that presents particular internal …

The article introduces the theoretical foundations of the author’s original concept of accounting engineering. We … assume a theoretical premise whereby accounting engineering is understood as a system of accounting practice utilising … differences in economic events resultant from the use of divergent accounting methods. Unlike, for instance, creative or …

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 …