Countries adopting International Financial Reporting Standards (IFRS) need to educate and train their professional accountants so that they are able to interpret and apply IFRS in a consistent manner. This study examines the effect of national culture and education on the judgments of Australian...

This thesis provides an evaluation of the ethical perception of Nigerian accounting final year students. The purpose is to determine whether accounting education in Nigerian’ Universities impacts positively on the ethical perception of accounting Finalists to ethical dilemmas. Survey research...

Recognizing that moral judgment is a necessary but insufficient condition of moral behavior, we explored ways to develop the resolve to have moral courage, defined as the courage to be moral when under professional duress. In a post-test with control group design, we measured the effect of...

Individual interviews were conducted with top-level marketing, operations, and costing managers in two Class I freight-carrying railroads. This study focuses on the following research question: Which accounting concepts and information do managers use in decision making? From a list of...