The Soviet Accounting Bulletin was published from 1973 to 1983. It provided rare and fascinating direct insight into …

This article puts forward an explanatory model for the probability of a business having internal or external accounting … influence of differentials in skills and costs on the probability of accounting being external or internal. It shows that a …-or-buy decision depends on contextual factors such as the size of the business, training systems and accounting referential. …

the ways in which accounting is combined with other forms of organisational knowledge in talk. …

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 …