Ditapis dengan
An examination of the ethical discourse of the US public accounting professio…
Purpose – The purpose of this paper is to examine the evolution of the ethical discourse of the US public accounting profession over the last century in relation to Foucault’s concept of “codified discourse”. The ethical discourse of the US public accounting profession has evolved from its first code of ethics promulgated in 1917, which focused primarily on protecting the economic in…
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- Deskripsi Fisik
- Journal of Accounting & Organizational Change Vol. 10 No. 2, 2014 pp. 216-228
- Judul Seri
- Journal of Accounting & Organizational Change
- No. Panggil
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Transfer pricing: aligning the research agenda to organizational reality
Purpose – The purpose of this paper is to critically review the empirical transfer pricing literature as a means of determining the agenda for future research. Design/methodology/approach – The review is carried out primarily by searching databases, academic journals and books. Second, professional surveys are reviewed to inform the development of research ideas. Findings – The under…
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- Journal of Accounting & Organizational Change Vol. 10 No. 3, 2014 pp. 266-287
- Judul Seri
- Journal of Accounting & Organizational Change
- No. Panggil
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Networks in knowledge-intensive industry: the case of a regional accountants�…
Purpose – The paper aims to explore the reasons behind the formation of a regional accountants’ network located in North Queensland, Australia, and examine in depth how relationships are constituted and maintained between the network members. The study also looks at the benefits arising from the network, structural constraints and the reasons behind its demise. Design/methodology/approa…
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- Deskripsi Fisik
- Journal of Accounting & Organizational Change Vol. 10 No. 1, 2014 pp. 2-21
- Judul Seri
- Journal of Accounting & Organizational Change
- No. Panggil
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Professional accounting education programmes in South Africa and India
Purpose – The purpose of this paper is to provide a contextual analysis of the professional accounting education programmes in South Africa and India by benchmarking both programmes to the International Education Standards (IESs) of the International Federation of Accountants (IFAC). Design/methodology/approach – The research methodology is a qualitative archival approach extracting in…
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- Journal of Accounting in Emerging Economies Vol. 4 No. 1, 2014 pp. 97-116
- Judul Seri
- Journal of Accounting in Emerging Economies
- No. Panggil
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Developing corporate accounting regulation in Libya past and future challenges
Purpose – The purpose of this paper is to examine the nature and development of corporate accounting regulation in Libya. Design/methodology/approach – Questionnaire survey and semi-structured interview methods were used to collect data. Semi-structured interviews were conducted with external auditors, financial managers, accounting academics and regulators. Findings – This paper fou…
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- Journal of Accounting in Emerging Economies Vol. 4 No. 1, 2014 pp. 22-56
- Judul Seri
- Journal of Accounting in Emerging Economies
- No. Panggil
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Professionalism, rewards, job satisfaction and organizational commitment amon…
Purpose – The purpose of this paper is to examine the extent to which the constructs of professionalism (Hall, 1968), rewards (Bartol, 1979) and job satisfaction (Stamps and Piedmonte, 1986; Hampton and Hampton, 2004) can be used as valid predictors of organizational commitment (Porter et al., 1974) in an emerging economy context. Design/methodology/approach – Using pre-existing scales …
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- Journal of Accounting in Emerging Economies Vol. 4 No. 2, 2014 pp. 134-157
- Judul Seri
- Journal of Accounting in Emerging Economies
- No. Panggil
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Economic crisis as a driver of management accounting change
Purpose – The purpose of this paper is to investigate change processes within German and Spanish management accounting which are induced by the recent economic crisis. To illuminate these changes,a particular emphasis is put on budgeting processes and the role of management accountants. Design/methodology/approach – A cross-sectional field study that mainly builds on interviews with senior …
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- Journal of Applied Accounting Research Vol. 15 No. 1, 2014 pp. 123-149
- Judul Seri
- Journal of Applied Accounting Research
- No. Panggil
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Intangible assets in Germany Analysis of the German stock market index DAX an…
Purpose – Intangible assets are regarded as the future value drivers of company performance. However, hardly anything is known about the actual importance and influence of intangible assets. The purpose of this paper is to fill this gap, so the authors analyse the German stock market index DAX and accomplish a survey among the German Certified Public Accountants (CPAs) concerning intangib…
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- Journal of Applied Accounting Research Vol. 15 No. 2, 2014 pp. 235-248
- Judul Seri
- Journal of Applied Accounting Research
- No. Panggil
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Efficient contracting, earnings smoothing and managerial accounting discretion
Purpose – The purpose of this paper is to examine whether the contracting incentives (i.e. bonus plans, debt covenants, political costs hypotheses), and income smoothing can explain accounting choices in an emerging country, Egypt. Design/methodology/approach – The paper uses the ordinary least square regression model to examine the relationship between earnings management and reporting…
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- Journal of Applied Accounting Research Vol. 15 No. 1, 2014 pp. 100-122
- Judul Seri
- Journal of Applied Accounting Research
- No. Panggil
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Nature and duration of the accounting differences between Italian and US GAAP
Purpose – The purpose of this paper is to focus on alternative accounting treatments over time to assess their impact on the level of conservatism in a comparison between Italian local accounting standards and USA generally accepted accounting principles. Design/methodology/approach – A case study approach is adopted to investigate the accounting adjustments applied to net income and sh…
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- Deskripsi Fisik
- Journal of Applied Accounting Research Vol. 15 No. 1, 2014 pp. 2-21
- Judul Seri
- Journal of Applied Accounting Research
- No. Panggil
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Perception of Nigerian Muslim account holders in conventional banks toward Is…
Purpose – The purpose of this study is to determine the level of perception of a Muslim account holder in a conventional bank toward Islamic banking products and to determine the relationship between the perception levels of Nigerian’s account holder’s and their decision to patronize Islamic banking. Personal perception factor is operationalized as opinion or observations, which are ab…
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- International Journal of Islamic and Middle Eastern Finance and Management Vol. 7 No. 3, 2014 pp. 288-305
- Judul Seri
- International Journal of Islamic and Middle Eastern Finance and Management
- No. Panggil
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Learning to learn from teaching: a first-hand account of lesson study in Japan
Purpose – Over the last 15 years, Japanese lesson study has attracted growing interest as an alternative to conventional teacher professional development. Despite its popularity and results, the descriptive knowledge base of authentic lesson study in Japan is still limited to a few cases from elementary math and science teachers. The purpose of this paper is to contribute to the expansion …
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- International Journal for Lesson and Learning Studies Vol. 3 No. 2, 2014 pp. 170-191
- Judul Seri
- International Journal for Lesson and Learning Studies
- No. Panggil
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Dysfunctional auditing behaviour:empirical evidence on auditors’ behaviour …
Purpose – The purpose of the study is to investigate the factors that may result in a high turnover rate of auditors in Macau. The factors considered include client importance, task complexity, time budget constraints, auditor independence and acceptance of dysfunctional behaviour by Macau’s audit firms. Design/methodology/approach – This study involved three stages. In the first stage…
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- International Journal of Accounting and Information Management Vol. 21 No. 3, 2013 pp. 209-226
- Judul Seri
- International Journal of Accounting and Information Management
- No. Panggil
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Rounding phenomenon in reported earnings and revenues:evidence from Japan
Purpose – The paper aims to examine the rounding phenomenon in reported earnings and revenues of Japanese publicly listed firms to achieve key reference points. The paper also examines the changes of rounding behavior among Japanese publicly listed firms around the asset bubble burst in 1990.Design/methodology/approach – To test the null hypothesis of no managerial effort to round earnings …
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- International Journal of Accounting and Information Management Vol. 22 No. 1, 2014 pp. 68-79
- Judul Seri
- International Journal of Accounting and Information Management
- No. Panggil
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Misclassifying cash flows from operations: intentional or not?
Purpose – The purpose of this paper is to investigate the accuracy and informational quality of the cash from operations section of the cash flow statement. Design/methodology/approach – This paper empirically tested the accuracy of the cash from operations reported by Canadian non-financial companies. The authors studied 262 companies at three different time periods providing 786 firm obs…
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- International Journal of Accounting and Information Management Vol. 22 No. 1, 2014 pp. 18-32
- Judul Seri
- International Journal of Accounting and Information Management
- No. Panggil
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The influence of firm-specific characteristics on the extent of voluntary dis…
Purpose – The purpose of this paper is to empirically investigate the influence of several firm-specific characteristics on the extent of voluntary disclosure in eXtensible business reporting language (XBRL). Design/methodology/approach – A disclosure checklist consisting of 54 financial and non-financial items in XBRL format is developed to examine the extent of voluntary disclosure in…
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- International Journal of Accounting and Information Management Vol. 22 No. 1, 2014 pp. 2-17
- Judul Seri
- International Journal of Accounting and Information Management
- No. Panggil
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The value relevance of earnings levels in the return-earnings relation
Purpose – Prior studies provide mixed propositions on whether earnings levels or earnings changes provide the better explanatory power for variations of stock returns and whether the time-series behavior of earnings affects the value relevance of both earnings variables. This paper aims to compare the value relevance of earnings levels with that of earnings changes in the return-earnings …
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- International Journal of Accounting and Information Management Vol. 21 No. 4, 2013 pp. 260-284
- Judul Seri
- International Journal of Accounting and Information Management
- No. Panggil
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Accounting quality of German and UK cross-listings
Purpose – This paper aims to compare the quality of financial reporting (or accounting quality) of firms cross-listed in Germany and the United Kingdom relative to domestic firms that are not cross-listed in Germany and the United Kingdom. Design/methodology/approach – The authors assess financial reporting quality based on five measures of earnings management; two measures of timely lo…
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- International Journal of Accounting and Information Management Vol. 21 No. 3, 2013 pp. 192-208
- Judul Seri
- International Journal of Accounting and Information Management
- No. Panggil
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Impact of IFRS: evidence from Spanish listed companies
Purpose – In this paper, the authors aim to analyze the impact of International Financial Reporting Standards’ (IFRS) mandatory adoption on the financial statements of Spanish listed companies. Design/methodology/approach – The authors estimate a panel data model by generalized least squares’ within-between in order to contrast the possible structural breaks in the relations between …
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- International Journal of Accounting and Information Management Vol. 22 No. 2, 2014 pp. 157-172
- Judul Seri
- International Journal of Accounting and Information Management
- No. Panggil
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Ramifications of the Sarbanes Oxley (SOX) Act on IT governance
Purpose – In most firms, accounting and financial information and reporting systems are either incorporated or embedded in computer-based information systems (IS). Despite the important roles that these computer-based IS play in facilitating the SOX Act compliance initiatives, the act is silent on the roles of the CIOs, although it does stipulate specific functions for the CEOs, CFOs, and …
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- International Journal of Accounting and Information Management Vol. 22 No. 2, 2014 pp. 134-145
- Judul Seri
- International Journal of Accounting and Information Management
- No. Panggil
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Twenty-five years of social and environmental accounting research
Introduction One of the major growth areas within accounting in the last five years has been “accounting for the environment”, which has generated interest well beyond the confines of accounting academics and professional accountants. Managers, the media, politicians and the public have noted environmental and, therefore,social problems which may be addressed, in part at least, by identif…
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- ISBN/ISSN
- 09513574
- Deskripsi Fisik
- Accounting, Auditing & Accountability Journal, Vol. 10 No. 4, 1997, pp. 481-531.
- Judul Seri
- Accounting, Auditing & Accountability Journal
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The perception of undergraduate students towards accountants and the role of …
Purpose – This study aims to bridge the research gap on the perception of accountants, intention to pursue an accounting career and the role of accountants in driving organizational change among undergraduates in Malaysia. Design/methodology/approach – The study sample comprises 279 undergraduate students from a business school in Malaysia. The constructs of the study are leadership, et…
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- Education þ Training Vol. 55 No. 6, 2013 pp. 500-519
- Judul Seri
- Education þ Training
- No. Panggil
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Internship for accounting undergraduates: comparative insights from stakeholders
Purpose – This study utilises an internship framework to justify the need for feedback from all three groups of internship stakeholders. The purpose of this paper is to determine the benefits, skills, and outcomes students gained through internships from the perspective of students, university and employers. Design/methodology/approach – A set of structured questionnaires was used to sur…
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- Education þ Training Vol. 56 No. 6, 2014 pp. 482-502
- Judul Seri
- Education þ Training
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Are accounting researchers under the tyranny of single theory perspectives?
This is an unsettling paper. Its main theme is to recount a tale of “failure”; the failure of accounting academics to respond adequately to calls for more case study-based research of accounting in action and in its organizational context and, as a consequence, the failure of accounting academics to develop accounting theories. The authors assert that these failures have arisen as a result …
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- ISBN/ISSN
- 09513574
- Deskripsi Fisik
- Accounting, Auditing & Accountability Journal, Vol. 9 No. 4, 1996, pp. 107-111.
- Judul Seri
- Accounting, Auditing & Accountability Journal
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A critical account of practice within an innovative Foundation degree in UK h…
Purpose – The purpose of this paper is to explore the views of academics, senior university managers and employer representatives on the design and implementation of an innovative work-based learning (WBL) programme in UK higher education. Design/methodology/approach – The research project draws upon case study research and utilizes data from semi-structured interviews and documentary a…
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- Deskripsi Fisik
- Education þ Training Vol. 55 No. 6, 2013 pp. 599-616
- Judul Seri
- Education þ Training
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Does financial disclosure influence the value relevance of accounting informa…
Purpose – The paper aims to examine the influence of financial disclosure (FD) level and time on the value relevance of earnings, book value, and cash flows relative to three share price proxies, namely average annual share price, annual closing share price, and share price after a three-month period following the financial year-end for Jordanian companies. Design/methodology/approach –…
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- Education, Business and Society: Contemporary Middle Eastern Issues Vol. 6 No. 3/4, 2013 pp. 216-232
- Judul Seri
- Education, Business and Society: Contemporary Middle Eastern Issues
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Stochastic Jiles-Atherton model accounting for soft magnetic material variabi…
Purpose – Classically the magnetic material models are considered with a deterministic approach. Nevertheless, when submitted to the fabrication process, the magnetic core properties are negatively impacted and may be subject to variability during the process. This variability can be of such importance that the performances of the final device (electrical machine) will also present a notic…
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- COMPEL: The International Journal for Computation and Mathematics in Electrical and Electronic Engineering Vol. 32 No. 5, 2013 pp. 1679-1691
- Judul Seri
- COMPEL: The International Journal for Computation and Mathematics in Electrical and Electronic Engineering
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A few stylized observations on accounting discretion
Purpose – The purpose of this paper is to explore the role of accounting discretion in a principal-agent setting, wherein accounting information is used in performance evaluation. The agent may choose one from among several allowable accounting methods. However, limited audit resources allow only for verification of only the method the agent chooses, and this is the only one used to deter…
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- Deskripsi Fisik
- Accounting Research Journal Vol. 26 No. 2, 2013 pp. 154-166
- Judul Seri
- Accounting Research Journal
- No. Panggil
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Accounting for workplace flexibility
Purpose – The purpose of this paper is to consider the impact of social accounting at the micro level and examines the use of social reporting for constructive purposes through internal communication devices. It explores the discourse adopted by a large organisation in social accounting and reporting (workplace flexibility) through employee newsletters. In doing so the paper seeks to answe…
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- Deskripsi Fisik
- Accounting Research Journal Vol. 26 No. 2, 2013 pp. 109-129
- Judul Seri
- Accounting Research Journal
- No. Panggil
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The dual roles for accountants in sustaining rural communities
Purpose – This paper explores the role of accountants as part of the necessary infrastructure in rural community development providing specialised knowledge and skills to business owners who may lack the expertise required to ensure successful business operations. Design/methodology/approach – Perceptions of seven rural development officers from separate Rural Development Boards and two…
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- Deskripsi Fisik
- Accounting Research Journal Vol. 26 No. 2, 2013 pp. 130-153
- Judul Seri
- Accounting Research Journal
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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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- Deskripsi Fisik
- 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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- Deskripsi Fisik
- 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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- ISBN/ISSN
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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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- ISBN/ISSN
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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
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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…
- Edisi
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- ISBN/ISSN
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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…
- Edisi
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- ISBN/ISSN
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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…
- Edisi
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- ISBN/ISSN
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- Deskripsi Fisik
- Accounting, Auditing & Accountability Journal Vol. 26 No. 8, 2013 pp. 1246-1278
- Judul Seri
- Accounting, Auditing & Accountability 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