This paper expands prior IFRS accounting systems' classifications to a broader set of 27 countries where the IFRS adoption is a widespread practice, plus the United States of America (USA). The results suggest a classification distinguishing between three groups of countries, based on the...

The new public management reforms have led to significant changes in higher education institutions (HEIs) regarding the management accounting and control (MAC) of these organizations. Therefore, this paper provides an overview of the main studies on MAC in these types of organizations through a...

Provides a comprehensive exploration of the intersection between AI, accounting, and sustainability. Discover how AI can elevate accounting to new heights, extending the spectrum of information in organisational decision-making, promoting responsible reporting practices, and bolstering...