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...

Application of information technology to gain a competitive advantage is well known and often used by business firms in developed countries. A fairly recent technological development is use of the Internet to provide corporate financial information, that is, Internet financial reporting. The...

The activities of internal auditors, management accountants, and other business professionals are increasingly affected by the globalization of business. Internal auditors and management accountants have to understand accounting and business developments in places where their companies carry out...

The decision whether to require publicly traded companies to adopt International Financial Reporting Standards (IFRS) remains in flux. In 2008, the US Securities and Exchange Commission proposed a roadmap leading to complete acceptance of IFRS in the US. With the potential replacement of US GAAP...

The success of business firms and other organizations relies on the trustworthiness of reports and other documents prepared by management accountants. This study examines the personal ethical values and ethical value types of management accountants. Data were obtained from a survey of members of...