This ROSC analyzes accounting, financial reporting and auditing practices within the corporate sector in Nicaragua … practices in Nicaragua, and (iii) developing the institutional capacity of the country's accounting professional bodies. … drawing on international experience and good practice in those fields. Nicaragua remains among the poorest countries of the …

present in the abstracts of accounting research articles (RA) published in the Journal of Accounting and Management … integration in the European Union, the adaptation to the internationalization trend in research), Romanian accounting authors …