Der deutsche Maschinenbau und besonders die Automobilindustrie sind einer nie dagewesenen Dynamik im technischen, politischen und gesellschaftlichen Umfeld ausgesetzt. Insbesondere Entwicklungen wie das Internet der Dinge führen zu einem massiven technologischen Wandel. Eine steigende...

This descriptive study determined the core competencies for accountants of the BSA graduating students of the Tarlac State University based on Commission on Higher Education Memorandum Order (CMO) 3, s. 2007. The identified main issue and problem of the students relative to acquiring core...

There have been increased calls for rigorous research that contributes to both practice and academic literature. We argue that behavioural accounting experimental researchers (BAR researchers) are particularly well-positioned to answer this call by carrying out research that directly study the...

Fraud and forensic accounting education is a necessity in very corrupt corporate and government institutions across the globe. Accounting educators have been pressured to make changes to the accounting curriculum and to include courses in forensic accounting and fraud examination by professional...