The main objective of this research was to verify the contribution of the ERP systems to the quality of managerial accounting information, through the perception of managers of large sized Brazilian enterprises. Initial premise was that, presently, we live in an enterprise reality, characterised...

This paper analyses the process of internet diffusion and economic growth using a dataset of 116 low and lower middle income countries during 1990 to 2004. The countries are stratified by those with (without) stock exchanges and show that the internet diffusion process is characterised by an...

The fast growing of e-commerce proceeded in profits for many companies. Its application associated to well-designed workflows, i.g., the virtual customer care procedures, can benefit the companies by building long term competitive advantages. This study analysed the virtual customer care of ten...

The objective of this article was to measure the level of adherence of the practices of corporate governance in Brazilian football clubs. The adoption of good practices of corporate governance has its purpose to guide the model of management of clubs and to increase the capacity of aggregation...

Classical ethics are universal in their claims to bind people, but the field of business ethics has been especially vulnerable to ethical relativism. Within the field of jurisprudence there has been an attempt to decouple law from ethics by arguing law has an inner morality divorceable from its...

This study employs factor analysis to develop a conceptual model of bank financial condition from financial ratios and other characteristics in Nigerian banking. It paints the anatomy of the phenomenon in a conceptual model around the prudential application of market power and market presence to...

This paper deals with the essential question: 'is it possible to reform accounting terminology?' It explores how account manipulation can be achieved not only by fudging figures, but also by manipulating the surrounding syntax; in other words, the language itself. Thus, given that words carry...

The present paper employs various commonly used accounting based measures of financial institutions performance and examines the developments in the Thailand banking sector's profitability during the post Asian financial crisis period of 1999-2005. The empirical findings suggest that bank...

Credit rating agencies (CRA) are qualified as 'auxiliaries of the financial information' by all the investors. Ratings are the results of a methodology used by CRA. Within the framework of a demystification of the method of work of agencies, the objective of this paper is to identify the...

To improve on the quality of standards, FASB has taken certain initiatives. They include a plan to adopt a principles-based approach to standard setting, issue standards jointly with the IASB, and shorten the commentary period. These require participation from constituents. This study examines...