The Role of Accounting Research in the the Development of Accounting Theory
Achieving the United Nations Sustainable Development Goals : an enabling role of accounting research
... and research, including explaining (and interrogating) the accounting profession’s engagement with the ...sustainable development might be relevant to the ...for accounting research ...
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Achieving the United Nations Sustainable Development Goals:An enabling role for accounting research
... Highlighting novel challenges in defining entity boundaries, it is unproblematic to assert “that we live in historically extraordinary times, characterized by hyperconnectivity, complexity, contingency, critical wicked ...
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Blockchain Research Agenda for Accounting
... of accounting literature and identify four key themes related to blockchain, namely, governance, transparency and trust, continuous audit, smart contracts and accountants’ and auditors’ ...the accounting ...
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The Role of Deductive and Inductive Reasoning in Accounting Research and Standard Setting
... the accounting standards, the main element in establishing the suggested rule will be ...of accounting, are not theoretical institutions at ...of accounting standards is to form an integrated set of ...
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Research Paradigms for Accounting: A Review
... and development of accounting research materialised in the ...on accounting paradigms have emerged and been criticised since then, including the absent role of accounting ...
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Research on the Influence and Development of Electronic Commerce on Accounting
... the accounting work to reach the mother, also known as financial reporting ...objectives. Accounting objectives occupy a very important position in the entire accounting theory system, and are ...
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TRUTH, FAITHFULLNESS AND RELIABILITY VAGUENESS IN THE ACCOUNTING THEORY AS A CHALLENGE FOR ACCOUNTING TEACHERS
... further development, decision-making skills, taking into account the full knowledge of their various causes and possible ...the role of social sciences, critical thinking and intercultural ...
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THE ROLE OF ACCOUNTING EDUCATION IN BRIDGING THE GAP BETWEEN ACCOUNTING THEORY AND PRACTICE
... cost accounting systems, and the development of corporations created much larger classes of external capital providers - shareowners and bondholders - who were not part of the firm's management but had a ...
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Management accounting research and structuration theory: A critical realist critique
... the role of a ‘manager’ in a firm may also be a ‘member’ of a religion, and the ‘interests’ of the two roles may oblige the person to act very differently towards his subordinates or fellow brothers in ...
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A Study on Green Accounting Role in Economical Development of Nations
... NEEDS research streams 1b and RS1d and, then, summed up by utilizing a parametrised scattering model as a part of WP1 of stream 3a by Philipp Preiss; besides, we are considering harm for more contaminations, ...
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Continuity and change in development discourses and the rhetoric role of accounting
... directed development, and globalisation and ...of accounting and control rhetoric within the World Development Reports (WDR) and specific accounting ...to research papers (Amarasinghe, ...
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The Emergence of Accounting Theory from Practice Towards General Accounting Theory in a Corporate Organizations in Nigeria
... in accounting is the normative type of ...early accounting theorists, particularly prior to ...accounting theory. Normative theories received considerable attention in accounting (Wolk ...
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Reassessing and refining theory in qualitative accounting research: an illustrative account of theorizing
... To understand the reasons for the different perceptions of change observed in my case, I went back to my empirical data. Part of data analysis constitutes making sense of data (Irvine and Gaffikin, 2006). The reasons ...
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Research on Sustainable Development of Enterprises and Environmental Accounting
... sustainable development of enterprises is part of national implementation of the sustainable development strategy, on the premise of which, the research on environmental accounting theories ...
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The role of management accounting within the development of environmental management systems
... The introductory chapter of the thesis outlined the approach, aims and objectives of the research. It is evident that the project spans a number of interrelated yet distinct disciplines. As a result, there is an ...
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EQUITY THEORY IN ACCOUNTING RESEARCH
... This theory began in the 1950s until the 1970s. At that time the theory of justice-oriented focus on how to distribute resources, known as distributive ...well-known theory that emerged in this ...
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The development of social and environmental accounting research 1995 2000
... setting theory and legitimacy ...further research. Lag effects could not be provided for in the research design, and media attention to specific events was not related to specific environmental ...
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Analysis of Financial Accounting Theory and Methodologies
... of research and development costs in accordance with IFRS and ...of accounting for these various ...for research and development costs, being that both methods have their ...
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Towards Implementation of Sociology Theory in Management Accounting Research
... increasing role in economics and sociology, which provide a theoretical basis for management accounting research (Luft, ...managerial accounting as important aspects of the manner in which ...
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The role of accounting in sustainable development
... with research materials prepared by professional accounting organizations and de- velopers of accounting and reporting standards, in- cluding IFAC, ACCA ...the role of the accounting ...
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