Our paper addresses what the moral foundations of accounting are, regardless of capitalistic operations, as we are … seeking to trace a genealogy of accounting thinking disconnected from coincidence with Capitalism. We demonstrate that the … three monotheisms have bared the core of accounting. We purport to explicate how the three monotheisms (Judaism …

significant inventiveness. Three examples are mentioned in the paper : the genesis of an original accounting system, the …

operations of the respective entities. A question is naturally born. If both the accounting and the reports are according to …

stronger institutional 'coercive' pressures. We argue that 'normative' pressures, from the accounting profession, only play a … regulators and obtaining greater support from the accounting profession, software developers and other interest groups are …

argued that greater support from the accounting profession and regulators is required to raise XBRL awareness and speed the …

spread components. This result supports theoretical models predicting that more quality of financial and accounting …

Purpose – The purpose of this study is to examine the extent of disclosure harmonization in selected accounting … selected from 13 common IAS-based accounting standards. The I index and chi-square statistics are used to measure the degree of … International Accounting Standards Board (IASB) and the South Asian Federation of Accountants (SAFA). These bodies may work together …

is to make a comparison between Chinese professionalisation of accounting with other Western countries focusing on three … Representative Office) and National Accounting Institute (NAI) (Beijing office) – all conducted in March 2005. Further information … about the current accounting development in China is collected through secondary sources. Findings – The results show that …