Showing 25,611 - 25,620 of 31,354
Purpose – The purpose of this study is to shed light on the threats to quality in mixed methods accounting research … over the last decade is emphasized to create an approach to assess mixed methods accounting research. The frameworks …
Persistent link: https://www.econbiz.de/10013125110
idea of organizational perceptions related with some features on financial accounting (implementation, aims, disclosure of …
Persistent link: https://www.econbiz.de/10013125320
A national survey to determine the level of research competency of accounting teachers was conducted from July to … Public Accountants (PICPA). A total of 132 accounting teachers responded.Overall findings showed that the similarity of … fundamental accounting processes with certain research processes enhances the competency of accounting teachers in business …
Persistent link: https://www.econbiz.de/10013125685
Performance standards have been at the center of recent debates on educational reform. Many states have implemented new performance standards, often based on student test scores, and a district's state aid is sometimes linked to its success in meeting the standards. This focus on performance is...
Persistent link: https://www.econbiz.de/10013125987
This paper seeks to investigate the presence of accounting among petty traders in Ghana. The methodology applied was … study revealed the presence of accounting in petty trading; thus confirming the assumption that accounting is a universal … of accounting among petty traders revealed that: there were no state institutions or pressure groups in Ghana to …
Persistent link: https://www.econbiz.de/10013126844
managerial and financial decisions. Based on fundamental principles of accounting and finance like time value of money and after … accessible manner, this book can be read by students of finance and accounting courses, business professionals and general public …
Persistent link: https://www.econbiz.de/10013144874
current effort to internationalize accounting standard. Researchers, practitioners, and standard setters continue to debate on … accounting income and how effective it can be measured? The research effort utilizes literature survey and analysis of content to … income and income measurement is in a state of flux. Considerable research effort is needed to come up with accounting …
Persistent link: https://www.econbiz.de/10013145043
This paper discusses differences in countries' approaches to reporting regulation and explores the reasons why they exist in the first place as well as why they are likely to persist. I first delineate various regulatory choices and discuss the tradeoffs associated with these choices. I also...
Persistent link: https://www.econbiz.de/10013145399
A moral blind spot is a feature of our vision of ourselves and the social world that is occluded to us as moral subjects. In this paper I develop a theoretical account of moral blind spots to highlight some unexplored conditions, limitations, and possibilities for self-knowledge for both...
Persistent link: https://www.econbiz.de/10013145799
choice of fair value accounting for non-financial assets. Based on 209 surveyed firms, we first show that the majority of … CFOs are resistant to fair value accounting for non-financial assets, similar to prior studies reporting that European … firms were not willing to adopt fair value accounting when the option was given. We also examine what firm characteristics …
Persistent link: https://www.econbiz.de/10013146189