the traditional accounting framework of contingent liabilities; examine the financial effects of such reporting on market …

. Originality/value – This study could add new contributions to the accounting literature on the study of the entrepreneurial start … enable accounting bodies and education institutions focusing on CPAs' personality development and education.  …

Purpose – The purpose of this paper is to discuss a framework of accounting theoretical bases that could promote … research into little understood areas of human capital accounting. Design/methodology/approach – The possible forces that … bases in the future through empirical studies, will enable academics, policy makers and accounting standard setters to …

Purpose – The purpose of the paper is to reflect upon applicability of different intellectual capital (IC) accounting … techniques with considerations of accounting motives. This has been achieved by comparing major foci and measurement issues … related to two generic accounting motives, namely internal management and external reporting. Design …

accounting be closely related to cost accounting. Monte Carlo methods have been employed to assess how the uncertainty may affect … – Developing a formal structure which is common to environmental, or other physically‐driven, assessments and cost accounting helps …

date, with a focus on the field of accounting and management control. Many authors have voiced their uncertainty about how … face to face, but on the other hand relationships are pre‐ordained by IS tools. The way economic, accounting, and financial …

This paper will demonstrate that the continuous evolution of the accounting profession is in response to the major … in role include mass production, increased competition among accounting firms, advances in information technology …

Purpose – This paper aims to describe the SFAS 109/Financial Accounting Standards Board (FASB) Accounting Standards … accounting and reporting standards for the effects of federal, state and foreign income taxes. Originality/value – The paper is a …