Purpose - The purpose of this paper is to review and critique the field of public sector accounting research. Many … and critique of public sector accounting articles published in the selected journals from 1992 to 2006. From this, a …/jurisdiction indicated that the majority of research was organisationally based. Finally, when the various functional types of accounting are …

In German tax accounting, the going concern value (“Teilwert”) is the central measurement of asset impairment since … discussion. First, I shed light on the development of the accounting measurement concepts from Prussian Civil Code 1794 (ALR) to … the whims of targeted tax accounting policies. The provision of a purely indicator-based impairment test by the IASB is …

The materiality principle supports the information function of financial accounting as to what information could … a greater expectation gap between management information and individuals' understanding. The new EU accounting directive … GCC and IFRS/ISA for accounting and auditing purposes, and on the implications for eliminating the challenge involved in …

public services are supplied. The aim of this work is to ascertain whether or not the accounting information system of the … which the services are provided across Europe, we shall now investigate the state of the Italian accounting information … characteristics should comprise an accounting information system in order to enable the management of such administrations to gather …

-two questions that addressed seven areas of interest related to the accounting and finance functions within the firms. The results …

In management accounting, feedback has been analysed mostly as a loop between measurable outputs and pre-set goals … these dimensions, as well as introducing typical examples of formal and informal feedback practices in management accounting …

Continuing failures in the accounting profession have demonstrated a paucity of ethics at all levels. This has renewed … discussions among accounting educators regarding their role in preparing accounting students to face ethical dilemmas in the … accounting profession. This study first measured accounting students' stated behavior by recording their responses to different …