The oil sector and the choice of accounting system in Libya are very important factors that have the potential to affect Libya's economic development. Revenue from the oil sector forms the bedrock of Libya's economy and the accounting system used to report the performance of the oil sector...

International standard setters appear to base their arguments for and against the full cost and successful efforts methods of accounting for exploration and evaluation costs on the income smoothing characteristics of these methods (IASC, 2000). In addition, respondents will react in...

Multi-agency partnerships are often regarded as crucial for the planning and delivery of public health initiatives. A number of evaluative frameworks stress governance, structure and management as the fundamental factors contributing to partnership success. However, ethnographic research into...

The impact of oil price changes on the demand for (and the supply of) the output of the oil and gas industry suggests that increased knowledge about the nature and effect of crude oil price movements is likely to be of interest to most institutions and organisations in the global economy. The...

This thesis reports the results of more than three years research into the income management practices of UK companies. It reviews the relevant research literature, analyses the theoretical issues which underpin the empirical investigation, derives a testable hypothesis and conducts a...

This study was undertaken to shed light on certain key issues affecting the Indonesian petroleum industry, namely (1) the role of Production Sharing Agreements(PSAs) in developing the Indonesian up-stream petroleum sector over the last 30 years; (2) the use of accounting-based control mechanisms...