Globalization is one of the biggest social processes which the humanity has facing since ever. That's why it's impact in the global economy is huge. Facing a global challenge financial information system has called for consistent financial information produced by accounting. One of the main...

The purpose of our study is to evaluate the universities which are looking to comply their educational curriculum with the benckmark one: IFAC's accounting educational matrix. Another purpose is to see if Bologna process followed by European Universities is fitting international accepted...

This paper explores the idea of globalisation and considers accounting's role in that process in order to develop new spaces for accounting research. That's why in this paper we are looking for questions not necessary for answers. Adopting an 'alternative' view of accounting it's related to the...

Globalization is a historical process, which has been created as a need of improving the resource allocation and to develop bigger markets for the global economy. Ideas about going global we found in Adam Smith and David Ricardo opera, going through Marx vision about the phenomena until our...