The aim of the paper is to provide an overview of the evolution of the accounting culture in the last decades and it shows how accounting became an efficient instrument for preventing discrimination in vulnerable communities. The role of the accountant became very important after the 2008...

There is a well-established high quality literature on the role of networks, particularly ethnic networks, in international trade. Ethnic networks are a way of overcoming informal barriers (information costs, risk and uncertainty) to trade by building trust and substituting for the difficulty of...