Damage to environment due to over-exploitation of resources has led to devastations and threat to our own existence. Climate Change will create biggest threats to mankind. This paper explores possible options. The authors discuss the concept of green economy and how it can be implemented. The...

The author reviews the concept of startup and how it should be promoted. The author suggests that the ecosystem to promote startups is necessary. The author suggests that there is a need to create a system to promote innovations, entrepreneurship and to create ease of business. The author...

Since the 1990s at least, UK HM Treasury has been leading a general transformation of public service and the relationship between public and private sectors, driven by a distinctive preference for the private sector. This preference has led to transplant the IFRS to provide a balance sheet...

This study explores whether unionized municipalities use aspects of governmental (or “fund”) accounting to obscure the amount of resources available through the use of fund balance accounts. I first investigate whether governments with unions report more resources outside of the general...

This paper contributes to the growing history of accounting history by analysing the contents of all papers published in Accounting History, one among the leading journals of the field, through a recent and promising analytical technique called Topic Modeling. Based on literature, we know what...

This paper examines the important but not often discussed issue of accounting in central banks. It highlights the distinguishing factors that make the financial statements of central banks unique relative to those produced by other bodies. We begin by explaining why central banks produce...

This paper investigates the optimal disclosure strategy for private information in a mixed duopoly market, where a state-owned enterprise (SOE) and a joint-stock company compete to supply products. I construct a model where the two firms compete in either quantity or price, and uncertainty is...

The research aims to examine and evaluate the accounting information disclosure (AID) quality of the non-current tangible assets in the annual financial statements of private sector entities of Lithuania and identify characteristics of these enterprises that have an impact on the AID quality....

In this paper, we investigate the acceptance by taxpayers and tax auditors of voluntary e-audits, i.e., online-based, automated tax audits. Further, we analyze the effects of e-audits on trust in and power of tax authorities. Perceived benefits and shortcomings of e-audits for taxpayers and tax...