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Showing all Resources, Excluding Opac and Electronic and Premium resources

The use and benefit of management accounting practices in Libyan oil companies

Author:Abdarahman M. Kalifa, Iwan Triyuwono, Gugus Irianto and Yeney Widya Prihatiningtias
Publisher:Asian Journal of Accounting Research,
Abstract: Purpose The purpose of this study is to describe the use and benefit of TMAPs and CMAPs in Libyan…

What makes accounting interesting for learners? Viewpoint of a teacher from India

Author:Sivasankaran Narayanasamy
Publisher:Asian Journal of Accounting Research,
Abstract: Purpose The article aims to share the viewpoint of the author on the impact of the innovative tea…

Addressing the silver tsunami in the accounting industry

Author:Brian M. Dorr and Shannon L. Feuerhelm
Publisher:Journal of Work-Applied Management,
Abstract: Purpose As Baby Boomers continue to retire, organizations should have plans in place that success…

The Naturalist's Journals of Gilbert White: exploring the roots of accounting for biodiversity and extinction accounting

Author:Jill Atkins and Warren Maroun
Publisher:Accounting, Auditing & Accountability Journal,
Abstract: Purpose This paper explores the historical roots of accounting for biodiversity and extinction ac…

Practitioner views of goodwill accounting under US GAAP

Author:Jani Saastamoinen, Arsen Djatej, Kati Pajunen and M. David Gorton
Publisher:Journal of Applied Accounting Research,
Abstract: Purpose Accounting standards for goodwill may intensify the agency conflict. Since auditors evalu…

Career development in management accounting: empirical evidence

Author:Johannes Thaller, Christine Duller, Birgit Feldbauer-Durstmüller and Bernhard Gärtner
Publisher:Journal of Applied Accounting Research,
Abstract: Purpose Due to globalization and digitalization, the world of work is undergoing comprehensive ch…

Exploring the “theory is king” thesis in accounting research: the case of actor-network theory

Author:Kari Lukka, Sven Modell and Eija Vinnari
Publisher:Accounting, Auditing & Accountability Journal,
Abstract: Purpose This paper examines the influence of the normal science tradition, epitomized by the noti…

Open-book accounting and trust: influence on buyer-supplier relationship

Author:Lara Cristina Francisco de Almeida Fehr and Welington Rocha
Publisher:RAUSP Management Journal,
Abstract: Purpose This paper aims to discuss the role of open-book accounting (OBA) and trust on buyer–supp…

Developing an Accounting Textbook Using Collaborative Learning and IFRS for Senior High School Students in Indonesia

Author:Diana Tien Irafahmi and Sulastri Sulastri
Publisher:Asian Journal of Accounting Research,
Abstract: The 2013 curriculum mandates the importance of collaborative learning designed to educate student…

Standard setting in times of technological change: accounting for cryptocurrency holdings

Author:Paola Ramassa and Giulia Leoni
Publisher:Accounting, Auditing & Accountability Journal,
Abstract: Purpose This paper explores how the International Accounting Standards Board (IASB) has dealt wit…
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