Accounting information has long been regarded as a crucial source of information in the capital market. However, the advent of big data and advancements in information technology raise questions about the implications of these developments on the usefulness of accounting information. This paper...

This paper examines how the distance between a country's official language and the languages spoken by its citizens influences accountability. Two arguments support this relationship: first, the role of language as a tool for communication between elites and citizens; and second, its role in...

"In today's complex business landscape, understanding the economic roles of accounting is essential. The Economics of Accounting demystifies the subject in an eye-opening exploration of how accounting plays a vital role in driving business efficiency and creating value. Internally, accounting...