This paper explores the drivers that condition innovation and creativity. Appling this to the research context, I identify strategies for accounting authors to increase their chances of publishing in the leading journals. In essence, I argue that we should aim to play at the intersection of...

The purpose of this study is to investigate accounting professionals’ perceptions of (1) importance of education phases and environmental conditions in development of ethics awareness, (2) approaches in accounting ethics education in university and professional pre-qualification, and (3)...

This paper investigates the impact of publicly disclosed information on market values for Romanian companies listed on Bucharest Stock Exchange, using as benchmark a more developed market, the Madrid Stock Exchange. The study is motivated by the European Union’s decision to require the use of...

The Activity Based Costing (ABC) represents a new model in the management accounting. In recent decades, it has been the subject of several research papers, especially in developed countries (USA, UK, France...). However, this type of works is still absent in the Arab countries. In this context,...

Accounting profession has had a bad reputation in many countries for years. This might come from misinformation or misperception. This has been well studied around the world recently. The studies realized in the last decade mainly have been on the understanding and analyzing the opinions and/or...

In financial services organizations, the degree of automation is usually high, while the human intervention low. Banks depend on information technology and information management, complex infrastructure and applications, thus controls are required to support the business processes. Furthermore,...

Major corporate financial shenanigans get away in the name of creative accounting. But, they need to be studied for lessons learned and strategies to avoid or reduce the incidence of such frauds in the future. It is essential for shareholders, particularly the common man who does not have any...

The purpose of this study has been to measure the adoption of Activity-Based Costing (ABC) by Moroccan companies, and to identify the characteristics and causes of its implementation. Employing a survey methodology, a questionnaire was used to collect data on the organizational and cultural...

Major corporate financial shenanigans get away in the name of creative accounting. But, they need to be studied for lessons learned and strategies to avoid or reduce the incidence of such frauds in the future. It is essential for shareholders, particularly the common man who does not have any...

In financial services organizations, the degree of automation is usually high, while the human intervention low. Banks depend on information technology and information management, complex infrastructure and applications, thus controls are required to support the business processes. Furthermore,...