Currently, accounting higher education is plagued with many problems that, as Albrecht and Sack (2000, p. 1) warn, “will lead to the demise of accounting education”. Traditionally, the discussion on how to solve these problems has taken place between two extreme educational paradigms – the...

Bulgarian Abstract: Дискусиите по въпросите на образованието се свеждат все до едно – как да бъде повишено качеството. Успешен пример за повишаване на добавената...

The study considers the dynamic aspect of the corporate value analysis and justifies the duality concept of accounting in terms of value flows and cash flows within the “risk-return” trade-off. The article attempts to build a unified analytical framework for positive accounting research of...

The need for sustainable development is one of the key driving forces of the rapid changes and numerous challenges in today's economic world. Sustainable development agenda has many directions, but if to be effective in the long run, they all need to start with adequate reforms in the classroom,...

The humanistic perspective has been at the heart of accounting's struggle to identify itself as an academic discipline and also an integral part of all influential models for redirecting accounting higher education in the U.S. The most recent attempt in developing curricular recommendations for...

Despite the growing popularity of the Activity-Based Costing (ABC) approach over the last 30 years, its recent development – the Time-Driven Activity-Based Costing (TDABC) concept (Kaplan and Anderson, 2004) – remains largely unknown for the economic science and business practice in Central...

Currently, the accounting profession has lost its privilege of self-regulation. Accounting education is also plagued with many problems. The issue how to assess professional competencies achieved by the end of the accounting undergraduate education – using a paper-based or a computer-based...