Politicians frequently intervene in the regulation of financial accounting. Evidence from the accounting literature … shows that regulatory capture by special interests helps explain these interventions. However, many accounting rules have … perception of these consequences varies with a politician's ideology. Therefore, if accounting rules produce those consequences …

This paper attempts to tease out some of the reasons why the history of M&A accounting has been so fraught. It compares … the different M&A accounting regimes which have been tried over time in UK, US and international standards. It illustrates … the quantitative impact of alternative accounting regimes on financial statements. It asks whether the resulting numbers …

application of the relevant accounting standards. Within the multiplicity of studies investigating enforcement mechanisms and …

market demand and supply. The aim of this study was to show that how the factors of barrier affected practicing of accounting … the proper application and use of accounting software system ensured strong responsibility and accountability of the … performance and improvement. With employing accounting software technology, small and medium business enterprises can reduce its …