respondents to have fully integrated ERP systems. There was general support for the hypotheses. Management accounting techniques … management accounting techniques plus budgeting have been required to change due to ERP systems. The work of management …, better decisions, more responsive to accounting problems, more accuracy of forecasts, and better understanding of cost …

This paper examines the association between conservatism and the value relevance of accounting information over the … 1975 through 2004 period. We measure conservatism using approaches developed in Penman and Zhang, The Accounting Review 77 …:237–264, (2002) and Beaver and Ryan, Journal of Accounting Research 38:127–148, (2000) and value relevance using (1) adjusted R2 from …

-based accounting standards named FRS. We hypothesize that under the new set of accounting standards, the quality of earnings reported …-year period after the adoption of the new set of accounting standards, our study finds that the adoption of FRS is relatively … new set of accounting standards …

Purpose – The purpose of our paper is to review the crisis related management accounting literature in Turkey in order … accounting research area in Turkey.Design/methodology/approach – We review three Turkish journals with an accounting focus and a … accounting topics published during the last decade. We then conduct a detailed content analysis including research areas, keyword …

Pension accounting is anything but conservative since earnings can be protected from actuarial gains and losses. This …

In 1995, the Canadian Institute of Chartered Accountants (CICA) changed its Generally Accepted Accounting Principles on … accounting for joint ventures from permitting a choice between the equity method (EM) and proportionate consolidation (PC) to … requiring only PC. More recently, the International Accounting Standards Board (IASB) has decided to issue a new standard that …

2005, we compare the value relevance of accounting information in 14 European countries in the year prior to and the year … of the mandatory adoption of the IFRS. We focus on three accounting information items for which measurements under IFRS … are likely to differ considerably from measurements under domestic accounting practices across the EU countries prior to …