The purpose of this study is to examine the use of recently developed, strategically focused management accounting … Arab Emirates. In addition, the paper aims at developing a system of innovative management accounting practices to assist … Egyptian manufacturers on their use of a number of the recently developed management accounting practices. Results were …

I examine the effect of International Financial Reporting Standards (IFRS) adoption on the accounting uniformity of … are subject to different accounting regulations before IFRS adoption. Specifically, those countries whose local GAAP was … where no regulation existed under local GAAP; when IFRS preserved the accounting choice set prescribed under local GAAP …

We gain unique insights into materiality judgments about accounting errors by examining SEC comment letter …

Purpose: In contrast to the reporting, stakeholder and regulatory focus, company-internal issues of carbon accounting … have so far rarely been investigated in depth. This case study focuses on carbon accounting, as one aspect of accounting … management accounting approaches within a multinational company. Based on a qualitative analysis of this in-depth case study, we …

This article examines the challenges faced by an Australian accounting academic, R. J. Chambers, in the 1950s, in … breaking into the accounting research community; at that time almost entirely located in the United States and the United … Kingdom. For academics outside the networks of accounting research publication in these countries, there were significant, but …

Accountants) research has shown that finance and accounting professionals around the world are partnering with others inside their …

implications of our findings for management accounting research and practice …