Accounting profession is traditional profession and accounting rules and principles have been established and are the same for many years. However, globalization of business, stronger regulations and numerous technological solutions and innovations are not bypassing the accounting profession...

Recently, Hammersley (What's Wrong with Ethnography: Routledge: 1992) and Silverman ( Interpreting Qualitative Data: 1993) have de-emphasised the distinction between qualitative and quantitative research and suggested to integrate them to make social science more valid. I argue that the...

Worker participation has be investigated by management and accounting researchers for mny years but there is disagreement about both the process of participation and its impact. This paper argues that such equivocality is associated with inappropriate research methodology, research design flaws,...

This research paper investigates the utilization of the Internet for communicating corporate information by the listed companies of Bangladesh.The sample for the study consists of 268 companies listed on the Dhaka Stock Exchange (DSE) and the Chittagong Stock Exchange (CSE). Corporate websites...

Bu çalışmanın amacı, mesleğin bütün bölümlerindeki CPAler, Amerikan CPA Enstitüsü, resmi CPA kurum liderliği ve diğer finansal profesyoneller ve organizatörler koalisyonunun önderliğindeki meslek çapında bir girişim olan CPA Vizyon Projesini tanıtmaktır. Projenin amacı,...

Due to rapid population growth and industrialization environmental problems has increased. So, businesses have social responsibility with regard to protection of the environment. Besides social responsibility, due to some legal regulations businesses use environment like an production input and...

This paper provides early but broad empirical evidence on a major new investor protection regulation in Europe, MiFID II, which requires investment firms to unbundle investment research from other costs they charge to clients. We predict that the price separation resulting from unbundling and a...

Purpose of the article: This study examines the comparative abilities of accrual-based and cash-based accounting information to predict future operating cash flows with particular focus on quoted Nigerian non-financial companies. Secondary data were utilized for the study and were extracted from...

The objective of this study is to investigate the impact of the magnitude of overhead costs on the results of ABC and TDABC differences. A quantitative research method was used and data were gathered through an extensive literature review. A total of 170 articles that included both ABC and TDABC...

Purpose of the article: This study investigates the effect of historical cost accounting on the reported profit of a company, with an evaluation of current cost accounting as an alternative reporting method in a high-inflationary and volatile economy as experienced in Nigeria. Using secondary...