This study reports on an empirical investigation of the characteristics, attitudes, and beliefs of preparers of external financial reports in a less developed country. The basic research instrument consisted of a questionnaire in two parts: the first addressing attitudes of professional...

This study presents some implications of recent policy moves to enhance the harmonization of financial reporting and disclosure by adopting international financial reporting standards. In particular the impact on small organizations that do not participate in capital markets is considered. The...

One objective of government is to provide services at least cost, whilst maintaining or improving service quality. This may be the main goal, but questions are now being asked whether the service ought to be provided directly by the government or by the private sector. The shift of services from...