classic, Accounting, Evaluation and Economic Behavior, was published, more than forty since Securities and Obscurities: Reform … of the Law of Company Accounts (republished in 1980 as Accounting in Disarray) and over twenty since the unique An … Accounting Thesaurus: Five Hundred Years of Accounting. They are drawn upon extensively in this biography of Chambers …

international academic accounting association in the period 1966–1983, culminating in the 1984 formation of the International … Association for Accounting Education and Research (IAAER). Relevant correspondence between several academics is now publicly … initially discuss Ray Chambers' and others' desire for, and attempts to promote an international approach to accounting research …

The purpose of this study is to determine the relationship between management accounting practices and strategy … variable and competitive market, the qualitative and quantitative knowledge produced by the accounting system is needed. The … management accounting system can influence managerial decisions, change strategies, and affect the performance of the firm …

research published in 15 top accounting journals from 1996-2017. We begin with some brief institutional details about … accounting rules related to derivatives (and associated disclosure requirements) and studies that examine changes in these … that the accounting and disclosure rules play in such consequences. Finally, we discuss the importance of industry …

of accounting standards and investor protection mechanisms, we investigate whether mandatory adoption of IFRS and firm …

auditors who will allow questionable accounting practices, as evidenced by opportunistic changes in accounting estimates … of discretionary income-increasing changes in accounting estimates (DICE) following auditor switches. We further find … opportunistic accounting that meets management's reporting objectives …

This study offers new insights into what renders management accounting concepts (MACs) fluid. Extant literature depicts …. With these insights, the paper contributes to understanding how the situated functionality of management accounting comes …

technology in financial accounting and its possible impacts. We argue that in the short run the public blockchain could be used … errors in disclosure and earnings management, increase the quality of accounting information and mitigate information …

It has been shown that protecting and serving the public interest in public accounting is a myth. It has also recently … serve the public interest by providing structure and direction to financial accounting and reporting to facilitate the … (Financial Accounting Foundation, the parent of the FASB), or the FASB to serve the public interest, whether the FASB …