This essay is based on a presentation at the American Accounting Association Strategy Retreat in May 2011 on the … assertion ‘‘Accounting research as of 2011 is stagnant and lacking in significant innovation that introduces fresh ideas and … insights into our scholarly discipline.’’ It poses the question ‘‘How can accounting researchers become more innovative?’’ and …

The report explains why accounting is not a purely mechanical activity, but is affected by the incentives of those … involved in the accounting process and by surrounding institutions, which help shape incentives and facilitate and constrain … institutional changes involved in globalisation and how they affect accounting, and reports some of the key findings of research on …

The aim of the paper is to provide an overview of the evolution of the accounting culture in the last decades and it … shows how accounting became an efficient instrument for preventing discrimination in vulnerable communities. The role of the … accountant became very important after the 2008 financial crises, in the cultural context of accounting. Accounting culture can …

global resources, easier consolidation of multinational companies foreign subsidiaries, alleviation of accounting staff …

affect accounting processing, which presents new challenges in accounting practice. One of the most significant changes and … innovations within accounting processing and the financial industry is the emergence of cryptocurrencies that create a completely … cryptocurrencies and transactions with cryptocurrencies are frequent appearances in today’s modern business, accounting and tax …

paper, we analyse APMs basics, e.g. financial statements as the basis for alternative performance measurement. Accounting … financial statements that have found economic expression in accounting policies. Using a variety of alternative accounting … have been made. In this paper is given an overall literature review of accounting conservatism models, which should be used …

accepted scientific perspective. The article verifies the concept of innovation in terms of marketing and accounting. The main … accounting and marketing functions of an enterprise within the context of the assessment of innovative activities conducted by … between the regulations of the national accounting law and the approach of marketing within this domain. For the purposes of …

a wide vаriеty of аrеаs, including finаncе, accounting, and auditing. Howеvеr, thе currеnt system of аccounting … contributes to реrsреctivеs on thе еvolution of digitаlizаtion in the accounting profession while highlighting trеnds in thе usе …

the accounting field, the cooperation between man and machine is becoming increasingly prominent in society. The objective … of this research to address the ethics of using artificial intelligence in the accounting firms by looking at the novel …

The article deals with the decision-making situation whether it is more advantageous for accounting entities in Czechia … to keep accounting according to Czech accounting regulations or to International Financial Reporting Standards. The … preparation of financial statements only in accordance with national accounting regulations may often not be sufficient. Different …