examine when the accounting process can contribute to financial acceleration. Given a small change in aggregate capital stock …, the economy may respond with large readjustments in accounting policies, prices and investment activity. A neutral … accounting system, defined as a policy that does not distort decision-making, is optimal when capital is abundant but, after a …

management accounting techniques and practices in organisations. In doing so, the article first reviews the introduction of … management accounting techniques of the past few decades in the literature and then investigates their implementations in … practice. Exploring the levels of organizational satisfactions with adopted management accounting innovations in practice, the …

This article comments on the Accounting and Auditing Law of the Republic of Georgia.The Georgian law “On Accounting and … became effective in January 1, 2013. The law includes 17 Articles on a wide range of accounting and auditing topics …

institutional logics, this paper investigates the implementation of management accounting (MA) within firms that face multiple …

Although the introduction of a number of successful management accounting innovations over the past few decades has …

argue that behavioural accounting experimental researchers (BAR researchers) are particularly well-positioned to answer this … studies – that facilitate systematic development of theory-based (or informed) evidence about current accounting practices. We … researchers will take on the challenge of contributing towards the expansion of methodological diversity in behavioural accounting …