Investigates how differences in national culture affect the effectiveness of alternate accounting controls. This topic … part, to US firms’ suboptimal control system, of which accounting controls are a major component.  …

Purpose – The purpose of this paper is to contribute to the development of a policy model for the accounting and …, accounting academics, and accounting students at the UAEU. Valuable primary sources of data were also web sites and publications … of audit firms. The fragmented regulatory context of accounting and auditing in the UAE has allowed the Big Four to …

Purpose – The aim of this paper is to examine the accounting benefits involved in adopting enterprise systems, but also … evidence from a survey of 73 companies which implemented ES on the related benefits to their accounting information provision … potential of future ES applications in accounting practice.  …

. The gradual erosion of the efficacy of management accounting systems has largely been a result of the blurring of an … initially, historically clear demarcation between control and stewardship accounting. This decline is charted and ways of …

The advent of the European Single Market demands a radical rethink in the design and use of accounting software. The …

Services Board and the Accounting and Auditing Organization for Islamic Financial Institutions. Regulatory topics of particular … rating agencies; existence of sound accounting procedures; increased protection of stakeholders of Islamic Financial …

Purpose – This paper aims to discuss the accounting treatment of one of the most popular instruments of financing in … Islamic banks, which is Islamic leasing or Ijarah. This research undertakes an empirical investigation of the accounting … practices of Ijarah followed by UAE’s Islamic banks. The main objective of this paper is to compare the accounting practices …

mandatory compliance with International Accounting Standards (IAS) 1 by firms listed on Bahrain Bourse. Design …

Purpose This paper studies how accounting information is used by actors in an innovation process. It investigates how … accounting information influences and is influenced by the different actors. The purpose of this paper is to develop a more … thorough understanding of the role of accounting in making the choices that form temporary solutions. Design …