The Soviet Accounting Bulletin was published from 1973 to 1983. It provided rare and fascinating direct insight into …

present in the abstracts of accounting research articles (RA) published in the Journal of Accounting and Management … integration in the European Union, the adaptation to the internationalization trend in research), Romanian accounting authors …

single stock exchange, cross-border cultural and economic similarities and de jure harmonization of accounting standards …

-border comparability and transparency with this uniform accounting system is expected to provide higher accounting quality and value … different regulations, we exclude them from the sample. The results show that the accounting information produced under IFRS is …

ICP and accounting. To the best of our knowledge, this is the first study to break this silence. Idea: Cost advantage and … operating profit are exploited to do the theorization and accounting implementation, by justifying the linkage between ICP and …

The purpose of this study is to investigate accounting professionals' perceptions of (1) importance of education phases … and environmental conditions in development of ethics awareness, (2) approaches in accounting ethics education in … university and professional pre-qualification, and (3) coverage of accounting ethics education. Data was collected from public …

accounting literature. This paper establishes the characteristics of CSR research and the contribution of authors to the … review methods in order to answer its purpose. This research adds to prior published literature reviews in accounting by … researchers in sustainability accounting. …

with less accounting and control. As accounting is a primary user of IS, this paper explores if professionalisation of … accounting may explain such reported differences in IS use. Idea - This study tests two hypotheses around IS use and … professionalisation of accounting. Using a more refined measure of professionalisation of accounting than previous. Data - Data was …

practitioners? Motivation - Disruptive technologies in accounting represent a new evolutionary phase of accounting impacted by … the opportunities they offer for the accounting profession attract both academia and professionals with accelerated … research data on publication trends related to most disruptive technologies in accounting such as big data, data analytics …