General social theory provides a framework within which accounting and its role in advancing business and society can … be examined, including historical development and functions. This study examines the advent of accounting in business … history, while standards and technologies have changed, a fundamental purpose of accounting in business governance remains …

Managers use management accounting and control systems (MACS) to monitor and detect deviations from earnings targets …

A major concern with the adoption of International Financial Reporting Standards (IFRS) is the accounting discretion … accounting discretion inherent in goodwill impairment decisions under the IFRS. More specifically, we investigate whether, in …

’s position. Our study contributes to accounting, psychology, and writing and discourse theories with new evidence of the effects …

Sixty Three persons served as members of the Accounting Principles Board during its operations from l959 to 1973. In … most important and controversial bodies serving the needs of the accounting profession, government, investors and the …

This commentary provides an analysis of past and present dimensions of accounting, auditing and corporate governance … accounting and auditing. Until corporate boards are truly independent of corporate management and are knowledgeable enough to act … as effective shareholder advocates, changes in accounting and auditing will be of limited impact. The commentary hopes to …

This commentary provides an analysis of past and present dimensions of accounting, auditing and corporate governance … accounting and auditing. Until corporate boards are truly independent of corporate management and are knowledgeable enough to act … as effective shareholder advocates, changes in accounting and auditing will be of limited impact. The commentary hopes to …

accounting academy, who must train students to join a profession whose value rests on a foundation of ethical behavior and the … public interest. It is also salient to the accounting research, which has informed the construction of intra-firm contracts … criticism and explore its implications for accounting research and education. We discuss how our discipline has borrowed …