This paper explores the latest developments in Big Data and its impact on accounting education. As such, it reviews Big … Data developments with specific reference to the accounting profession. It also presents some of the initiatives taken by … the professional accounting bodies and universities to address Big Data topics in the accounting curriculum. The findings …

limitations to the reliability of accounting numbers. …

of assets (group accounting), using a value relevance approach. We apply the model of Ohlson (1995) for the period 2003 … valuation coefficient than those of firms without such transactions. The Greek accounting standards provide limited recognition …

. The existing stereotypes in accounting developed in relation with the national context affect the students’ attitude … towards accounting (Albu et al., 2012). This study aimed to design the profiles of professional accountants and managers in …

The interaction of Information Technology (IT) and contemporary management accounting systems is an emerging research … area. This paper aims at exploring the interaction effect of Accounting Information Systems (AIS) user satisfaction and … accurate cost accounting information. Using hierarchical regression analysis, results suggest that when ABC use interacts with …

This paper critically examines the potential movement from accounting of war to accounting of peace. The 20th century …. Accounting, as a tool of evaluation and presentation of economic information, was involved directly in the manifestation of human … accounting presented the resources under the form of operating costs, and not as capital. Nature was considered as an unlimited …

The aim of this paper is to explore the viability of off-shoring of accounting services to foreign companies by … Macedonian to offer off-shored accounting services by using the criteria for assessment of outsourcing destinations in general as … established by the McKinsey Institute. We have founded that there is considerable potentials for off-shoring of accounting and …