For the past two decades, accounting educators and professional bodies have made calls for internationalizing the … accounting curriculum (AAA 1986; AECC 1990; AACSB 1994; IFAC 2002). The International Accounting Standards Committee (IASC) has … established international accounting standards for worldwide application. In Australia, the Australian Accounting Standards Board …

Sandford together with the findings of empirical research on accounting in small businesses, provide the framework for the … bookkeeping requirements imposed by tax compliance compel small businesses to upgrade their accounting systems, typically in the … form of computerisation. The increased sophistication of the accounting system following this upgrade allows small …