This study provides a comparative analysis on the adoption rate of management accounting practices in Egypt and China …

The demand for accounting profession is increasing from time to time because of the increase in complexity of the … accounting profession. Specifically, Technical and Vocational Education and training (TVET) colleges play great role in training … limitations of TVET in accounting curriculum in relation to relevance and contents of the competences included. The finding of the …

think and feel about this ethically problematic business practice. Responses from 310 chief accounting officers of Slovenian … depicting accounts manipulation behavior in violation of generally accepted accounting principles. Only two of the observed …

The aim of this article is to discuss the dilemmas over the integration of accounting in EU member states. The dilemma … determining for whom the integration of accounting in EU is crucial, and who is the intended beneficiary of integration. Dilemma … arising from the lack of theoretical framework for drafting directives and standards: the accounting paradigm assuming that …

This study provides a statistical analysis of the research involving mainland China accepted in Western accounting …

This study analyzes the relation between accounting conservatism, future tax rate cuts and countries' level of book …

We consider a two-period LEN-type agency problem. The principal needs to implement one out of two accounting systems … relevant system reports an accounting signal in the period in which it is produced. The reliable system reports a more precise … signal, but with a one period delay. Accounting information is contractible only if it is reported within the two …