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accounting literature

Actor-Network Theory's contribution to the accounting literature: a critical appraisal

Actor-Network Theory's contribution to the accounting literature: a critical appraisal

... an accounting context were examined, concentrating on how networks are built to produce accounting knowledge objects rather than information systems or markets, hence papers in the information technology, ...

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Globalization and International Accounting Research: an agenda for the future

Globalization and International Accounting Research: an agenda for the future

... international accounting to modes of thought and contexts that may seem far removed from global ...international accounting discourse, which avoids the complications of other levels of ...international ...

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Product Market Competition  And Analysts’ Forecasting Properties: Evidence From Korea

Product Market Competition And Analysts’ Forecasting Properties: Evidence From Korea

... existing literature. First, prior accounting literature reports mixed evidence on the relationship between product market competition and corporate information ...to literature on financial ...

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MANAGEMENT ACCOUNTING SYSTEM, INFORMATION QUALITY AND ORGANIZATIONAL PERFORMANCE: EVIDENCE FROM LIBYA

MANAGEMENT ACCOUNTING SYSTEM, INFORMATION QUALITY AND ORGANIZATIONAL PERFORMANCE: EVIDENCE FROM LIBYA

... management accounting literature is decision-makers’ satisfaction and the perceived quality of information outputs provided by the system (Seddon, ...The literature provides a suitable starting point ...

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Employee voice through open book accounting : the benefits of informational transparency

Employee voice through open book accounting : the benefits of informational transparency

... open-book accounting intersects closely with ‘information sharing’ and ‘training for business ...academic literature has investigated these issues (Skripnik, ...open-book accounting as an ...

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Activity-Based Costing Diffusion, Strategy and Organizational Performance: Evidence from Iran

Activity-Based Costing Diffusion, Strategy and Organizational Performance: Evidence from Iran

... management accounting literature has shown substantial evidence on ABC adoption and implementation within the Western context, this study attempted to provide some insight into the ABC diffusion stages ...

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THE INSPIRATION OF CORPORATE INTERNET REPORTING:  THE PERSPECTIVE OF MALAYSIAN CORPORATIONS

THE INSPIRATION OF CORPORATE INTERNET REPORTING: THE PERSPECTIVE OF MALAYSIAN CORPORATIONS

... of accounting literature on Internet disclosure practices, this study examined the reasons for companies to have corporate websites and to practise Corporate Internet Reporting to disseminate corporate ...

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Intellectual Structure of Accounting Research: A Historical Review on the Journal of Accounting Organization Society

Intellectual Structure of Accounting Research: A Historical Review on the Journal of Accounting Organization Society

... the literature was made by McCrae in ...between accounting systems and information systems has been examined through the publications of 17 journals during 1968- ...between accounting and other ...

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The relationship between the accounting reservation and relevance value of accounting information and their reflection on quality financial reporting in the financial statements: Applied study for a sample of shareholding companies listed in the Iraq Mark

The relationship between the accounting reservation and relevance value of accounting information and their reflection on quality financial reporting in the financial statements: Applied study for a sample of shareholding companies listed in the Iraq Market Securities

... contemporary accounting thought that formed the focus of attention of many accounting literature, despite exposed to severe criticism because of incompatibility with some of the qualitative ...

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INSTITUTIONS AND ECONOMIC GROWTH IN THE MENA COUNTRIES: AN EMPIRICAL INVESTIGATION BY USING PANEL DATA MODEL

INSTITUTIONS AND ECONOMIC GROWTH IN THE MENA COUNTRIES: AN EMPIRICAL INVESTIGATION BY USING PANEL DATA MODEL

... growth accounting literature focused on the main proximate causes of growth, including capital accumulation (physical and human) and total factor productivity, together with macroeconomic and structural ...

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Assessing Accrual Accounting Reform in Greek Public Hospitals: An Empirical Investigation

Assessing Accrual Accounting Reform in Greek Public Hospitals: An Empirical Investigation

... sector accounting literature, the accrual accounting initiative is thought to have a number of benefits which can be grouped and summarized as follows: (i) it provides a clear picture of the total ...

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Fair Value Accounting and Implications for the Auditing Profession: Historical Overview

Fair Value Accounting and Implications for the Auditing Profession: Historical Overview

... academic literature before Benston’s article in ...of accounting fraud is the abuse of fair valued derivatives carried out by corporations such as Enron, Qwest, Global Crossing and Parmalat, and briefly ...

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Accounting Researchers in Asia Pacific: A Study on Publication Productivity and Citation Analysis

Accounting Researchers in Asia Pacific: A Study on Publication Productivity and Citation Analysis

... reputable accounting journals, Hasselback et ...prolific accounting researchers in the ...ninety accounting faculty members graduated from the year 1968-1997 in the US were selected as the sample of ...

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Remembering Thirty five Years of Social Accounting: A Review of the Literature and the Practice

Remembering Thirty five Years of Social Accounting: A Review of the Literature and the Practice

... enviromental accounting is complex, with the first part of the decade showing increased sophistication within the social accounting area, prior to an apparent transference of interest to environmental ...

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Human Resource Accounting Advantages, Issues And Practices In India: A Literature Review

Human Resource Accounting Advantages, Issues And Practices In India: A Literature Review

... existing literature like applicants per recruitment source, applicants selected per recruitment source, number of candidates moved to selection process, the new employee performance on the job, number of employees ...

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Political, social and economic determinants of corporate social disclosure by multi-national firms in environmentally sensitive industries

Political, social and economic determinants of corporate social disclosure by multi-national firms in environmentally sensitive industries

... traditional literature in two ...the accounting disclosure responses of multi-national companies to the pressures implied by the nature and scope of their ...CSD literature but nonetheless more ...

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Spreadsheet software as a teaching and learning tool: perspectives from an undergraduate financial modelling subject

Spreadsheet software as a teaching and learning tool: perspectives from an undergraduate financial modelling subject

... management accounting topics were useful to build, design and analyse the models developed in the areas of cost allocation, cost volume profit relationships, budgeting, and variance ...earlier literature on ...

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A role for compulsory study of fine literature in accounting, finance and management education

A role for compulsory study of fine literature in accounting, finance and management education

... Badaracco’s question about resisting the flow of success is classically addressed in Le père Goriot (1835) by Balzac (1799-1850). It contains one of the most famous quotations of French literature in its almost ...

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The Effect of Problem-Based Learning on Learning Outcomes of Accounting Students

The Effect of Problem-Based Learning on Learning Outcomes of Accounting Students

... in accounting education, using a case study approach as an incentive for students to acquire new knowledge in order to grant them the freedom to learn and develop on their own, and in so doing promote their ...

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Accounting Theory Lenses to Analyze Literature: An Exploration through Shakespeare’s Macbeth

Accounting Theory Lenses to Analyze Literature: An Exploration through Shakespeare’s Macbeth

... Another application of debt equity hypothesis to the couple’s diegetic progression is remarkable in Macbeth’s bloody actions. We note that Lady Macbeth also participates in the scheme at the beginning of the play, when ...

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