This paper is an effort at understanding the two contrary frameworks of accounting investigations in the sense of theoretical and philosophical underpinnings—the traditional agency view of accounting where the objective function is to maximize shareholders’ wealth, subject to the constraint...

All are aware of the fact that Return on Equity (ROE) is equal to Profit After Tax (PAT) divided by Owners' Equity. But, ROE represented by a single number begs more questions than it can answer. Such a singularity cannot take us far away to understand the complexity arising out of the interplay...

Generating complete and easy-to-understand information supported by a collaborative feedback mechanism and disseminating the same to the identified legitimate stakeholders through easily accessible channels of communication is the gateway of the reporting process that a behavioral inquest looks...

This paper is an effort at assessing performance exclusively in the area of research activities conducted by the Department of Commerce, University of Burdwan, in awarding PhDs, along with a specific inquiry about the researches carried out in the domain of accounting and finance. The purpose is...