The paper explores knowledge management (KM) through the accounting and auditing field, emphasizing the authors … accounting standards and national regulations and the dynamic of the profession in the Big Data era determine the need of a …, this being the consequence of the numerous small and medium accounting and auditing firms, limited investments in IT tools …

present in the abstracts of accounting research articles (RA) published in the Journal of Accounting and Management … integration in the European Union, the adaptation to the internationalization trend in research), Romanian accounting authors …

The Soviet Accounting Bulletin was published from 1973 to 1983. It provided rare and fascinating direct insight into …

The purpose of this study is to investigate accounting professionals’ perceptions of (1) importance of education phases … and environmental conditions in development of ethics awareness, (2) approaches in accounting ethics education in … university and professional pre-qualification, and (3) coverage of accounting ethics education. Data was collected from public …

The purpose of this article is to study accounting valuation practices in French bankruptcies following enactment of … receiver, and the creditors – was built up through accounting valuation practices. The outcome of this analysis provides an … insight into accounting valuation practices in nineteenth-century France and a better understanding of the self-interest of …

) critiqued their homogeneity and poor ability to enhance our understanding of accounting. Knowledge claims articulated, claims … had failed at explaining the determinants of accounting situations and practices. These two critiques called for … alternative cultural/diversity studies in accounting research, promoting new settings, theoretical frameworks, and methods. In …