It is well known that the great Railway Mania in Britain in the1840s had a great impact on accounting. This paper … in those events. He was a pioneer in accounting and financial analysis, providing studies on the financial performance of … credited him with precipitating a market crash that led to one of two dramatic changes in accounting practices that occurred in …

This paper presents a research strategic analysis of 43 doctoral dissertations in management accounting published in …

Value relevance studies, which examine the relationship between accounting numbers and equity valuation, use market …' belief that accounting information needs to be made available before it can be discounted in market prices, this approach … supports the interpretation of value relevance as the ability of accounting numbers to capture value-relevant information that …

A conceptual framework of accounting for the economics of non-business entities is developed and applied to the new … French "accounting constitution" of governmental accounting. The concept of non-business entity is used to investigate the …. This theoretical perspective compares business and non-business accounting representations. Accordingly, concerning …

, management incentives, as well as certain US accounting standards, contributed to the financial crisis. We outline the … significant effects of these incentive structures, and the role of fair value accounting standards during the crisis, and discuss …

accounting environment, lack of executive capacity, the unsatisfactory performance of the Public accounts committee (PAC) and …, bestirring the PAC to be alive to its responsibilities and improving the accounting environment …