Ditapis dengan
Audit firm rotation and audit quality: evidence from academic research
Purpose – The purpose of this paper is to provide a succinct overview of academic research that has examined audit firm rotation both in the USA and in other countries. Design/methodology/approach – The authors outline the unresolved nature of academic research on audit firm rotation, review recent literature, discuss why academics have been unable to resolve this issue and offer sugges…
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- Deskripsi Fisik
- Accounting Research Journal Vol. 26 No. 1, 2013 pp. 75-84
- Judul Seri
- Accounting Research Journal
- No. Panggil
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Coincident and forecast relevance of accounting numbers
Purpose – Value relevance studies, in particular international comparative studies, use market values sampled at different dates relative to the fiscal year-end. This paper aims to contribute a theoretical and empirical analysis of the relationship between value relevance and the month of market value sampling. Design/methodology/approach – The paper examines two components of value rel…
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- Deskripsi Fisik
- Accounting Research Journal Vol. 26 No. 3, 2013 pp. 239-255
- Judul Seri
- Accounting Research Journal
- No. Panggil
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Online self and peer assessment of team work in accounting education
Purpose – The purpose of this study is to describe and evaluate the implementation of an online self and peer assessment model (SPARKPLUS) to assess team work skills of accounting students. Design/methodology/approach – This study describes the background and implementation of SPARKPLUS and employs a survey questionnaire administered to students enrolled in an undergraduate company acco…
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- Deskripsi Fisik
- Accounting Research Journal Vol. 26 No. 3, 2013 pp. 222-238
- Judul Seri
- Accounting Research Journal
- No. Panggil
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The expectation-performance gap in generic skills in accounting graduates
Purpose – The purpose of this paper is to investigate the generic skills that are important for the career success of accounting graduates in Sri Lanka from the perspectives of university educators and employers. Design/methodology/approach – Bui and Porter’s (2010) expectation-performance gap framework was modified to match with the context of the current study. Data collected via qu…
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- Asian Review of Accounting Vol. 22 No. 1, 2014 pp. 56-72
- Judul Seri
- Asian Review of Accounting
- No. Panggil
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Japanese accounting academics’ perceptions on the global convergence of acc…
Purpose – The purpose of this paper is to report the findings of a survey on the perception of the globalisation of accounting education among academics teaching at tertiary schools in Japan.With the acceleration of globalism in accounting education, the aim of this exploratory research is to investigate the perceptions of Japanese academics toward this global convergence. Design/methodol…
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- Asian Review of Accounting Vol. 21 No. 3, 2013 pp. 180-204
- Judul Seri
- Asian Review of Accounting
- No. Panggil
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Effect of ethical ideologies on ethical judgment of future accountants: Malay…
Purpose – The purpose of this paper is to investigate the effect of ethical ideologies on ethical judgments of future Malaysian accountants in general situations and based on the legality of the situations. The examination covers the relationships of both the specific ethical dimension (i.e. idealism and relativism) and the specific categories of ideology (i.e. absolutist and subjectivist)…
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- Asian Review of Accounting Vol. 22 No. 2, 2014 pp. 145-158
- Judul Seri
- Asian Review of Accounting
- No. Panggil
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A study of Australian and Chinese accountants’ attitudes towards independen…
Purpose – The purpose of this paper is to further extend research (Fan et al., 2012a) examining the attitudes of Chinese certified public accountants with respect to independence aspects of their professional codes of conduct and their influence on ethical judgement. These attitudes are compared with those of Australian public accountants Particular attention is given to refining a pre-existi…
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- Deskripsi Fisik
- Asian Review of Accounting Vol. 21 No. 3, 2013 pp. 205-222
- Judul Seri
- Asian Review of Accounting
- No. Panggil
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Management accounting systems,enterprise risk management and organizational p…
Purpose – The purpose of this paper is to examine the linkages between management accounting systems (MAS), enterprise risk management (ERM) and organizational performance by examining MAS information characteristics that match ERM implementation and joint effects of MAS and ERM on organizational performance. Design/methodology/approach – The research method involved administering a que…
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- Deskripsi Fisik
- Asian Review of Accounting Vol. 22 No. 2, 2014 pp. 128-144
- Judul Seri
- Asian Review of Accounting
- No. Panggil
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Communication apprehension and communication self-efficacy in accounting stud…
Purpose – The purpose of this paper is to establish a link between communication apprehension and communication self-efficacy in accounting students. Design/methodology/approach – This is achieved by the use of two questionnaires jointly distributed to the students involved. The Personal Report of Communication Apprehension (PRCA-24) developed by McCroskey to measure oral communication …
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- Deskripsi Fisik
- Asian Review of Accounting Vol. 21 No. 2, 2013 pp. 160-175
- Judul Seri
- Asian Review of Accounting
- No. Panggil
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Developing critical thinking skills and effective co-operative international …
Purpose – The authors aim to critically review the co-operative education program conducted between 20 Chinese universities and the Certified General Accountants’ Association of Canada. Design/methodology/approach – The assessments made are influenced by the results of a questionnaire survey of the opinions of students in the co-operative education program; and by the experiences of t…
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- Deskripsi Fisik
- Asian Review of Accounting Vol. 21 No. 2, 2013 pp. 144-159
- Judul Seri
- Asian Review of Accounting
- No. Panggil
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Theoretical perspectives on corporate disclosure: a critical evaluation and l…
Purpose – The purpose of this paper is to provide an extensive and critical overview of the theoretical perspectives used in the accounting disclosure literature including economic theories, political and social theories. Design/methodology/approach – The paper reviews and discusses in details the positive accounting theory (PAT), agency theory, signalling theory, political economy theo…
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- Deskripsi Fisik
- Asian Review of Accounting Vol. 22 No. 3, 2014 pp. 257-286
- Judul Seri
- Asian Review of Accounting
- No. Panggil
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Management accounting practices and the turnaround process
Purpose – The paper aims to provide a longitudinal view of successful turnaround phases and of how management accounting practices played a significant role in improving performance in one company. Design/methodology/approach – The company provided internal documents to cover the period of the study and permitted access to key individuals who were able to elaborate and clarify the motiv…
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- Deskripsi Fisik
- Asian Review of Accounting Vol. 21 No. 2, 2013 pp. 100-112
- Judul Seri
- Asian Review of Accounting
- No. Panggil
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Theoretical triangulation and pluralism in research methods in organizational…
Purpose – The purpose of this paper is to present a critical review of the contributions of multiple theories to accounting and organizational research, which is often referred to as “theoretical triangulation” or “theoretical pluralism”, with a particular focus on the manner in which chosen research methods have informed these efforts at theoretical triangulation. Design/methodol…
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- Deskripsi Fisik
- Accounting, Auditing & Accountability Journal Vol. 26 No. 7, 2013 pp. 1170-1198
- Judul Seri
- Accounting, Auditing & Accountability Journal
- No. Panggil
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Construction of research articles in the leading interdisciplinary accounting…
Purpose – The purpose of this paper is to examine the construction of articles published in three highly ranked interdisciplinary accounting journals. Design/methodology/approach – The analysis is based on articles published during 2010 in Accounting, Auditing & Accountability Journal (AAAJ), Accounting, Organizations and Society (AOS) and Critical Perspectives on Accounting (CPA). The …
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- Deskripsi Fisik
- Accounting, Auditing & Accountability Journal Vol. 26 No. 6, 2013 pp. 876-910
- Judul Seri
- Accounting, Auditing & Accountability Journal
- No. Panggil
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The global accounting academic:what counts!
Purpose – This editorial aims to consider the global accounting academic and the environment in which we research and teach, including consideration of the challenges that confront us now and into the future. Design/methodology/approach – Document review, personal reflections and argument. Findings – The paper acknowledges that the accounting academic has an important role to play in …
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- Deskripsi Fisik
- Accounting, Auditing & Accountability Journal Vol. 27 No. 1, 2014 pp. 2-14
- Judul Seri
- Accounting, Auditing & Accountability Journal
- No. Panggil
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Management, accounting and philosophy
Purpose – The purpose of this paper is to provide an understanding of the “Kyocera approach” to business, i.e. the relationship between the Kyocera philosophy, the amoeba management system (AMS) and the associated management accounting system. Design/methodology/approach – Utilising a variety of secondary sources, including semi-autobiographical works written by Inamori, the archite…
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- Deskripsi Fisik
- Accounting, Auditing & Accountability Journal Vol. 27 No. 2, 2014 pp. 317-356
- Judul Seri
- Accounting, Auditing & Accountability Journal
- No. Panggil
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Historiography for accounting Methodological contributions, contributors and …
Purpose – The purpose of this paper is to examine the historiographic writings for accounting concerned with the craft of researching and writing history, published in the English-language, across a period of 30 years from 1983 to 2012. The study’s aim is three-fold: first, to review the literature pertaining to the writing of accounting history and to identify key developments and trend…
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- Deskripsi Fisik
- Accounting, Auditing & Accountability Journal Vol. 27 No. 4, 2014 pp. 715-755
- Judul Seri
- Accounting, Auditing & Accountability Journal
- No. Panggil
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The transnational regulation of accounting: insights, gaps and an agenda for …
Purpose – The authors expect major shifts in thinking about the transnational regulation of accounting and how it will develop. This is a time for ideas as well as action. The global accounting profession must take a leading role in developing and presenting the case for the transnational regulation of accounting, in identifying new regulations, new ways of regulating, and new compacts bet…
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- Deskripsi Fisik
- Accounting, Auditing & Accountability Journal Vol. 27 No. 6, 2014 pp. 894-902
- Judul Seri
- Accounting, Auditing & Accountability Journal
- No. Panggil
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Accrual-based earnings management in state owned companies
Purpose – Opposition to transnational calls for the adoption of accrual-based accounting in the public sector may stem from arguments that it is associated with poor earnings quality. The purpose of this paper is to determine whether state owned enterprises (SOEs) operating under accrual-based accounting manage their earnings, whether it is more prevalent vis-a`-vis privately owned enterprise…
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- Deskripsi Fisik
- Accounting, Auditing & Accountability Journal Vol. 27 No. 6, 2014 pp. 1026-1040
- Judul Seri
- Accounting, Auditing & Accountability Journal
- No. Panggil
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The accounting profession’s influence on academe: South African evidence
Purpose – This paper aims to examine the influence of academics who are members of the profession on academic institutions. Design/methodology/approach – An analytic autoethnography of the influence of accounting academics who are members of the profession on South African universities, supported by publicly available information, such as policy and other documents, web sites, and publi…
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- Accounting, Auditing & Accountability Journal Vol. 26 No. 8, 2013 pp. 1246-1278
- Judul Seri
- Accounting, Auditing & Accountability Journal
- No. Panggil
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Intra-professional hierarchies: the gendering of accounting specialisms in UK…
Purpose – Concomitant with the trend towards specialisation in UK accountancy and the rise of relatively separate formal spheres of professional work along formal specialisms such as tax, audit and management consultancy, women entered the profession in unprecedented numbers, but not evenly distributed across those specialisms. This paper aims to draw on the sociology of accountancy and f…
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- Deskripsi Fisik
- Accounting, Auditing & Accountability Journal Vol. 26 No. 8, 2013 pp. 1212-1245
- Judul Seri
- Accounting, Auditing & Accountability Journal
- No. Panggil
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Transnationalism and the transforming roles of professional accountancy bodies
Purpose – The accounting regulation literature has recently devoted a significant degree of attention to delineating the roles of accounting firms as key professional actors in the transnational policy arena. Such a heightened level of scholarly engagement with firms seems to have shifted the focus away from the roles of the national professional institutes. The purpose of this paper is to…
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- Deskripsi Fisik
- Accounting, Auditing & Accountability Journal Vol. 27 No. 6, 2014 pp. 903-932
- Judul Seri
- Accounting, Auditing & Accountability Journal
- No. Panggil
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Tony Lowe and the Interdisciplinary and Critical Perspectives on Accounting P…
Purpose – The purpose of this paper is to reflect on the life of Tony Lowe, Emeritus Professor of Accounting and Financial Management at the University of Sheffield, who died on 5 March 2014. It celebrates Tony Lowe’s considerable direct contributions to accounting knowledge and, possibly more significantly, his indirect contribution through his enabling of a range of those associated wi…
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- Deskripsi Fisik
- Accounting, Auditing & Accountability Journal Vol. 27 No. 5, 2014 pp. 766-777
- Judul Seri
- Accounting, Auditing & Accountability Journal
- No. Panggil
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Traditional and alternative methods of measuring the understandability of acc…
Purpose – The study aims to explore the use of alternative measures of “understandability” on accounting texts. This includes the meaning identification test (MIT) and the sentence verification technique (SVT), which have not previously been used by accounting researchers, as well as variants on the traditional Cloze tests such as the C-Test. Design/methodology/approach – This study…
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- Deskripsi Fisik
- Accounting, Auditing & Accountability Journal Vol. 27 No. 1, 2014 pp. 183-208
- Judul Seri
- Accounting, Auditing & Accountability Journal
- No. Panggil
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Integrated reporting: On the need for broadening out and opening up
Purpose – The purpose of this paper is to critically assess integrated reporting so as to “broaden out” and “open up” dialogue and debate about how accounting and reporting standards might assist or obstruct efforts to foster sustainable business practices. Design/methodology/approach – The authors link current debates about integrated reporting to prior research on the conteste…
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- Deskripsi Fisik
- Accounting, Auditing & Accountability Journal Vol. 27 No. 7, 2014 pp. 1120-1156
- Judul Seri
- Accounting, Auditing & Accountability Journal
- No. Panggil
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Transnational standard setting in accounting
Purpose – The last four decades have seen the rise of the International Accounting Standards Board (IASB) as the core locus of transnational accounting regulation. Initial steps of associational cooperation were superseded by establishing a standard setting organization that heavily draws on consultation procedures. The purpose of this paper is to focus on recent changes in governance and …
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- Accounting, Auditing & Accountability Journal Vol. 27 No. 6, 2014 pp. 933-955
- Judul Seri
- Accounting, Auditing & Accountability Journal
- No. Panggil
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Sustainability reports as simulacra? A counter-account of A and A 1 GRI reports
Purpose – The purpose of this paper is to examine the extent to which sustainability reporting can be viewed as a simulacrum used to camouflage real sustainable-development problems and project an idealized view of the firms’ situations. Design/methodology/approach – The method was based on the content analysis and counter accounting of 23 sustainability reports from firms in the ener…
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- Deskripsi Fisik
- Accounting, Auditing & Accountability Journal Vol. 26 No. 7, 2013 pp. 1036-1071
- Judul Seri
- Accounting, Auditing & Accountability Journal
- No. Panggil
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GAAP convergence or convergence Gap: unfolding ten years of accounting change
Purpose – The purpose of this paper is to add to the literature on accounting change in explaining a decade-long effort by the FASB and IASB to develop a set of global accounting standards accepted by markets worldwide. This research studies the effort as one of “convergence” in accounting standards and aims to bring theoretical and empirical clarity as to how we can conceptualize the …
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- Deskripsi Fisik
- Accounting, Auditing & Accountability Journal Vol. 27 No. 6, 2014 pp. 956-994
- Judul Seri
- Accounting, Auditing & Accountability Journal
- No. Panggil
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The religious imperative of cost accounting in the early industrial revolution
Purpose – The paper aims to extend research which has sought to explain Britain’s early success as an industrial power by identifying the influence of religious doctrine of the Dissenting Protestant churches on the development of accounting practices in the factory. The concern is not with specific accounting practices but with the social and moral environment which provided the incentiv…
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- Deskripsi Fisik
- Accounting, Auditing & Accountability Journal Vol. 27 No. 2, 2014 pp. 357-381
- Judul Seri
- Accounting, Auditing & Accountability Journal
- No. Panggil
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Social reporting by Islamic banks:does social justice matter
Purpose – This study examines social reporting by Islamic banks with special emphasis on themes related to social justice. By using critical theory and “immanent critique”, the study attempts to explain and delineate reasons for disclosures and silences in Islamic banks’ annual reports and web sites vis-a` -vis social justice. Design/methodology/approach – The approach taken was a…
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- Deskripsi Fisik
- Accounting, Auditing & Accountability Journal Vol. 26 No. 6, 2013 pp. 911-945
- Judul Seri
- Accounting, Auditing & Accountability Journal
- No. Panggil
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Problematising accounting for biodiversity
Purpose – This paper seeks to problematise “accounting for biodiversity” and to provide a framework for analysing and understanding the role of accounting in preserving and enhancing biodiversity on Planet Earth. The paper aims to raise awareness of the urgent need to address biodiversity loss and extinction and the need for corporations to discharge accountability for their part in th…
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- Deskripsi Fisik
- Accounting, Auditing & Accountability Journal Vol. 26 No. 5, 2013 pp. 668-687
- Judul Seri
- Accounting, Auditing & Accountability Journal
- No. Panggil
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Mainstreaming biodiversity accounting: potential implications for a developin…
Purpose – The paper seeks to respond to calls by Jones for more studies exploring the possibility of operationalising accounting for biodiversity. Design/methodology/approach – Archival data are used to produce a natural inventory report for the Sundarbans, the world’s largest mangrove forest declared as a World Heritage site by UNESCO in 2007. Findings – The study extends prior re…
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- Deskripsi Fisik
- Accounting, Auditing & Accountability Journal Vol. 26 No. 5, 2013 pp. 779-805
- Judul Seri
- Accounting, Auditing & Accountability Journal
- No. Panggil
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Biodiversity offsetting: problematisation of an emerging governance regime
Purpose – The paper aims to analyse accounting rationalities and practices which lie behind biodiversity offsetting. The way in which accounting functions as a technology of government through the practice of biodiversity offsetting is to be considered and its effects examined. Design/methodology/approach – Governmentality is drawn upon to examine ways in which power and authority are e…
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- Deskripsi Fisik
- Accounting, Auditing & Accountability Journal Vol. 26 No. 5, 2013 pp. 806-832
- Judul Seri
- Accounting, Auditing & Accountability Journal
- No. Panggil
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Bringing tropical forest biodiversity conservation into financial accounting …
Purpose – This paper seeks to examine how the biodiversity comprising a tropical forest ecosystem is being protected as a result of having its conservation brought into financial accounting calculations by constructing a greenhouse gas emissions offset product to sell on the voluntary over-the-counter carbon markets. Design/methodology/approach – The research examines a single embedded …
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- Deskripsi Fisik
- Accounting, Auditing & Accountability Journal Vol. 26 No. 5, 2013 pp. 688-714
- Judul Seri
- Accounting, Auditing & Accountability Journal
- No. Panggil
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Biodiversity valuation and the discount rate problem
Purpose – The aim of this paper is to demonstrate that the application of standard environmental accounting practices for estimating long-term discount rates is likely to lead to the rejection of biodiversity-sensitive projects that are in the greater societal good. Design/methodology/approach – The authors combine estimates of marginal ecosystem damages from two forestry case studies, …
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- Deskripsi Fisik
- Accounting, Auditing & Accountability Journal Vol. 26 No. 5, 2013 pp. 715-745
- Judul Seri
- Accounting, Auditing & Accountability Journal
- No. Panggil
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Weaving a web of control“The Promise of Opportunity” and work-life balanc…
Purpose – The purpose of this paper is to explore the relationship between management controls and the work-life balance (WLB) of junior accountants working in four multinational accounting firms using semi-structured interviews. Design/methodology/approach – The authors interviewed junior accountants, asking them about their firms’ time budgeting process, their views on organisationa…
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- Deskripsi Fisik
- Accounting, Auditing & Accountability Journal Vol. 27 No. 4, 2014 pp. 634-654
- Judul Seri
- Accounting, Auditing & Accountability Journal
- No. Panggil
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Media coverage of accounting: the NRL salary
Purpose – Arguing that the print media act as a claims-making forum for the social construction and contestation of crises, the aim of this paper is to explore how the print media mediated two audits commissioned following a high-profile salary cap breach in the National Rugby League (NRL) in Australia. Design/methodology/approach – This paper draws upon critical discourse analysis to e…
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- Deskripsi Fisik
- Accounting, Auditing & Accountability Journal Vol. 27 No. 1, 2014 pp. 15-47
- Judul Seri
- Accounting, Auditing & Accountability Journal
- No. Panggil
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Practitioners are from Mars; academics are from Venus?
Purpose – The aim of this paper is to identify and gain insights into the significance of barriers contributing to the purported “gap” between academic management accounting research and practice. Design/methodology/approach – Drawing on diffusion of innovations theory, this study collects and analyses data from a questionnaire survey and follow-up interviews with 19 representatives …
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- Deskripsi Fisik
- Accounting, Auditing & Accountability Journal Vol. 27 No. 3, 2014 pp. 394-425
- Judul Seri
- Accounting, Auditing & Accountability Journal
- No. Panggil
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Accounting without accounting Informational proxies and the construction of o…
Purpose – An effective management accounting information system (MAIS), as well as the accounting discourse related to it, can support, facilitate, enable, and constrain diverse business discourses. This paper aims to examine the discursive and organisational effects of an organisation accounting upon absent accounting artefacts, i.e. accounting without accounting. Situated within the dis…
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- Deskripsi Fisik
- Accounting, Auditing & Accountability Journal Vol. 27 No. 3, 2014 pp. 426-464
- Judul Seri
- Accounting, Auditing & Accountability Journal
- No. Panggil
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Biodiversity reporting in Denmark
Purpose – This paper aims to suggest that companies have ethical reasons to report about biodiversity issues and to investigate whether companies act on these reasons by examining the extent of biodiversity reporting in Denmark. Design/methodology/approach – For the first purpose, desk research was conducted using consequentialist ethics, while for the second purpose, data were gathered…
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- Deskripsi Fisik
- Accounting, Auditing & Accountability Journal Vol. 26 No. 5, 2013 pp. 833-872
- Judul Seri
- Accounting, Auditing & Accountability Journal
- No. Panggil
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Accounting conservatism, ultimate ownership and investment efficiency
Purpose – The purpose of this paper is to analyze and examine the role of accounting conservatism on firm investment behavior in China. Design/methodology/approach – By combining a developed theoretical framework and empirical study, this paper examines the impacts of accounting conservatism on firm investment. The sample and data are all collected from Wind and CAMAR databases. Findin…
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- China Finance Review International Vol. 2 No. 1, 2012 pp. 53-77
- Judul Seri
- China Finance Review International
- No. Panggil
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The association between accounting standards, legal framework and the quality…
Purpose – The purpose of this study is to examine the association between accounting standards, legal framework and the quality of financial reporting by the Ministry of Water and Environment in Uganda. Design/methodology/approach – The study used a self-administered questionnaire to survey 120 staff and stakeholders of the Ministry of the Water and Environment. Correlation analysis wa…
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- Deskripsi Fisik
- Journal of Accounting in Emerging Economies Vol. 3 No. 1, 2013 pp. 65-81
- Judul Seri
- Journal of Accounting in Emerging
- No. Panggil
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Factors that influence Iranian students’ decision to choose accounting major
Purpose – The aim of this study is to explore whether there are statistically significant differences in the influence that various career-choice factors may have on a decision to choose accounting and non-accounting majors in Iran. The findings derived from this study could assist accounting educators and professional accounting bodies to understand the reasons why students may want to ch…
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- Deskripsi Fisik
- Journal of Accounting in Emerging Economies Vol. 3 No. 2, 2013 pp. 145-163
- Judul Seri
- Journal of Accounting in Emerging Economies
- No. Panggil
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Relative value-relevance of accounting measures based on Chinese Accounting S…
Purpose – The purpose of this paper is to investigate the relative value relevance of accounting measures based on Chinese Accounting Standards (CAS) and International Financial Reporting Standards (IFRS) in relation to both A-share and B-share markets during three distinct phases (1994-1997, 1998-2000 and 2001-2004) over which CAS were progressively harmonized with IFRS. Design/methodolo…
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- Deskripsi Fisik
- Journal of Accounting in Emerging Economies Vol. 2 No. 2, 2012 pp. 162-187
- Judul Seri
- Journal of Accounting in Emerging Economies
- No. Panggil
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Accounting development and international financial reporting standards in sma…
Purpose – The purpose of this paper is to examine the accounting development process and international financial reporting standards (IFRS) in small island economies (SIEs), with particular reference to Mauritius. SIEs are different from large economies in terms of economic and political dependence, colonial influences and international pressures, as well as vulnerability to natural shocks…
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- Deskripsi Fisik
- Journal of Accounting in Emerging Economies Vol. 2 No. 1, 2012 pp. 4-29
- Judul Seri
- Journal of Accounting in Emerging Economies
- No. Panggil
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Determinants of different accounting methods choice in Tanzania
Purpose – The purpose of this paper is to examine the factors that determine the choice of multiple accounting methods in Tanzania. The study investigates managers’ decisions to choose accounting methods in a positive accounting theory perspective using panel data covering 60 years from 15 companies listed on the Dar es Salaam Stock Exchange. Design/methodology/approach – Data were ex…
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- Deskripsi Fisik
- Journal of Accounting in Emerging Economies Vol. 1 No. 2, 2011 pp. 144-159
- Judul Seri
- Journal of Accounting in Emerging Economies
- No. Panggil
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The rise and fall of accruals:a case of Nepalese central government
Purpose – The purpose of this paper is to trace the rise and fall of accruals in the Nepalese central government, contributing to the literature on accrual accounting by looking at the developments in developing countries. Design/methodology/approach – The ideas of institutional theory have provided a theoretical setting through which to trace the country’s journey toward the accrual …
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- Deskripsi Fisik
- Journal of Accounting in Emerging Economies Vol. 1 No. 2, 2011 pp. 123-143
- Judul Seri
- Journal of Accounting in Emerging Economies
- No. Panggil
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A story about IAS/IFRS implementation in Romania
Purpose – This study aims to investigate in-depth, and explain the issues related to, the implementation of IAS/IFRS in an emergent country that recently adhered to the European Union, i.e. Romania. Design/methodology/approach – An institutional and structuration theory perspective is used to discuss two stages of IAS/IFRS implementation in Romania. Both primary (11 in-depth semi-struc…
- Edisi
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- ISBN/ISSN
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- Deskripsi Fisik
- Journal of Accounting in Emerging Economies Vol. 1 No. 1, 2011 pp. 76-100
- Judul Seri
- Journal of Accounting in Emerging Economies
- No. Panggil
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Privatisation and electricity sector reforms in Brazil:accounting perspective
Purpose – The paper seeks to examine the evolution of regulatory accounting within the context of the Brazilian electricity sector reforms. The paper traces the process of the reforms and the development of the regulatory accounting system. Design/methodology/approach – The paper is based on data collected from various documents including those published by the regulator (such as laws, …
- Edisi
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- ISBN/ISSN
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- Deskripsi Fisik
- Journal of Accounting in Emerging Economies Vol. 1 No. 1, 2011 pp. 53-75
- Judul Seri
- Journal of Accounting in Emerging Economies
- No. Panggil
- -
Measuring the (un-)sustainability of industrial biomass production and use
Purpose – The purpose of this paper is to explore the scope of applications and benefits of sustainability accounting for the production and industrial use of biomass as an energy source and substitute for fossil-fuel use. As environmental degradation and unacceptable social impacts not only increase from the production and use of fossil-fuel based energy, but also from alternative energy …
- Edisi
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- ISBN/ISSN
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- Deskripsi Fisik
- Sustainability Accounting, Management and Policy Journal Vol. 3 No. 2, 2012 pp. 109-133
- Judul Seri
- Sustainability Accounting,Management and Policy Journal
- No. Panggil
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Karya Umum 
Filsafat 
Agama 
Ilmu-ilmu Sosial 
Bahasa 
Ilmu-ilmu Murni 
Ilmu-ilmu Terapan 
Kesenian, Hiburan, dan Olahraga 
Kesusastraan 
Geografi dan Sejarah