concerned with accounting, law and economics of the firm. They show that Schumpeter considered understanding the firm, together … doors opened by Schumpeter indicate that money and accounting are fundamentally coupled as complementary institutions in …

Joel S. Demski's work is characterized by the austere discipline of applying the economizing principle to accounting … social phenomena in general, and accounting in particular, has been highly productive, and it is not in conflict with … accounting …

technology in financial accounting and its possible impacts. We argue that in the short run the public blockchain could be used … errors in disclosure and earnings management, increase the quality of accounting information and mitigate information …

This essay was a Keynote Address at the Third International Conference of the Journal of International Accounting … Research in São Paulo Brazil. It addresses the question of why the volume and quality of international accounting research have … grown rapidly in recent years. It begins by asking why we do accounting research and moves on to discuss the reasons for …

This paper studies the balance constraint (debit=credit) in bookkeeping, its causes and its consequences for accounting …. These system-wide effects on accounting highlight a design question: why do we have the balance constraint in bookkeeping … earnings statement and balance sheet; 3) have direct implications for valuation puzzles encountered in accounting, like …

accounting certification because Soviet accounting resembled bookkeeping more than the developed accounting systems used in … market. One facet of this transition is accounting certification. Under the old Soviet system there was not much need for … advanced market economies. After the transition began, accounting certifications began to emerge but their quality was …

The subject, importance, application, origin and discipline of accounting is grossly misunderstood in this modern age … Patrick Enyi, a professor of accounting and quantitative techniques explored and explained the subject of accounting from a …