Purpose Practical accountving skills such as the ability to use commercial computerised accounting programmes (CCAP) is increasingly becoming expected of accounting graduates. To understand the impact of CCAP on learning, this paper aims to examine students’ motivations for and perceptions...

Purpose: This study aims to explain the driving forces behind the development of accounting regulatory institutions in post-colonial Libya. Design/methodology/approach: The historical method is used to interpret relevant documentary evidence in the development of accounting in Libya vis-à-vis...

Purpose The purpose of this paper is to identify the contextual factors affecting infrastructure reporting by New Zealand local authorities. Design/methodology/approach The paper includes a survey and interview of Annual Report Recipients (ARRs) and Infrastructure Information Preparers (IIPs),...