This article examines cost accounting methods containing one or more activity-based costing (ABC) like dimensions. The … objective is to analyze cost accounting proposals with, in part, a philosophy reminiscent ABC. The research purposes are to … a four-dimensional typology based on three strategic objectives assigned to the cost accounting systems. The foundation …

This study offers a contribution to diversity and inclusion research and the professional practices of accounting firms … visual methodology. We analyze photographs from the recruitment websites of public accounting firms for depictions of gender …, they are constructed connotatively as ‘other' in public accounting, consistent with hegemony. We argue women and non …

Barthelme et al. (2018) examine the real effects of pension accounting regulation and provide evidence consistent with …

This paper examines cost accounting methods containing one or more activity-based costing (now ABC) like dimensions …. The research reviews these methods since the early stages of ABC. The objective is to analyze cost accounting proposals … on three strategic objectives assigned to the cost accounting systems. The foundation of the research is the strategic …

disappointing accounting result. This paper restores its appropriate position. It divides the business decision into two parts. The …

The International Accounting Standard Board (IASB) aimed to increase the decision usefulness of firms' risk disclosures …

This paper aims to investigate the relative importance of a set of vocational skills and the extent to which accounting … educators in the UK incorporate these skills into their accounting education curricula so that students can run a successful … accounting career upon their graduation. Using a questionnaire method, the data was collected from two major stakeholders; namely …

changes in the value relevance of accounting information before and after the mandatory adoption of IFRS in Germany and the UK … simultaneous addition of accounting and macroeconomic variables in an extended model, which indicates a significant rise in the … accounting variables and share prices in common law countries like the UK. Nevertheless, the implications of our findings lie in …

Complementing the recent review of the banking literature in accounting by Beatty and Liao (2014), I offer my own … thoughts on the role of financial accounting in banking. I focus my discussion on real effects of accounting policy choices on … accounting decisions in influencing bank stability through two distinct accounting channels: accounting numbers as numerical …