Not-for-profit organizations worldwide are confronted with an increasing demand for accountability and improved financial transparency. Financial reporting by not-for-profit organizations is no longer an exception, it has become a rule. The usefulness of a financial report to an organizations...

Based on a literature review of major accounting journals, this paper attempts to offer a comprehensive overview of recent earnings management research and provide a critical classification of articles on the matter as well as a search for voids in current literature. A selection of leading...

Material flows analysis method (MFA) is used regularly in tracing and estimating domestic and international natural resources usage. The paper demonstrates that the MFA method is also an appropriate tool to analyze and manage natural resources flows within a company. This article examines the...