There is a substancial literature on the accounting procedures needed to track down the costs of quality control and quality failure. In a drive for improved quality the changes in the process of production or service delivery will also give rise to new accounting needs. In this article we take...

This paper studies, on the one hand, theories set out around the consideration of the external partners in the consolidated information and on the other hand, financial models that discuss the convenience of the separation or not of the different elements that form part of the liabilities of the...

La contabilidad creativa es un tema de actualidad en la práctica contable. En esta comunicación se analizan el concepto y las diversas formas que puede adoptar la contabilidad creativa. También se estudia la incidencia que está suponiendo en España y en el Reino Unido. Para ello se informa...

This study presents a portrait of the Spanish academic accounting community in 1995, based upon a questionnaire circulated to Spanish accounting academics in 1995 and upon an analysis of authorship and citations in the main Spanish accounting journals. The approach to these analyses is grounded...

The business, management, and entrepreneurship (BME) education provided by universities is believed to influence the way in which organisations are managed in the business world. In recent decades, it has been criticised for its focus on profit and short-term goals, while new approaches inspired...

The paper describes the IASC's development of its Framework for the Preparation and Presentation of Financial Statements which was approved and published in 1989 and subsequently formed part of the IASB's Conceptual Framework. The paper also analyses the IASC's use of that Framework in several...

We examine the determinants of voluntary adoption of IFRS by medium-to-large UK unlisted firms (8417 firms comprising 287 IFRS firms and 8130 non-IFRS firms in 2009). Analysing voluntary adoption allows us to better understand the cost/benefits of choosing a specific set of accounting standards....

CET ARTICLE TRAITE DES cadres conceptuels comptables et DES enjeux de la réglementation comptable