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Management Accounting Research on Africa [PDF]

open access: yesEuropean Accounting Review, 2021
This paper presents a systematic literature review of 109 empirical articles published between 1977 and 2017 in English and French on management accounting (MA) in Africa.
Sinclear R. Ndemewah, Martin R. W. Hiebl
openaire   +2 more sources

Contributions to Positioning Accounting in Relation to Scientific Research

open access: yesStudies and Scientific Researches: Economics Edition, 2009
The paper approaches some epistemological and methodological aspects of scientific research in accounting, such as: the distinction between accounting research and scientific research in accounting; the products, dynamics and mechanism of scientific ...
Vasile Patrut
doaj   +1 more source

Management Accounting Research: 25 years on [PDF]

open access: yesManagement Accounting Research, 2016
This Editorial introduces and comments on the implications of the papers presented at the 25th Anniversary Conference of Management Accounting Research which was held at the London School of Economics and Political Science in April 2015. It first examines the context in which Management Accounting Research was founded in 1990 and then introduces the ...
Bromwich, Michael   +1 more
openaire   +2 more sources

Conceptual formation and explanation in IFRS-based financial accounting research

open access: yesCogent Business & Management, 2021
This article provides a comprehensive review of the conceptual formation and explanation within International Financial Reporting Standards (IFRS)-based financial accounting research. The mandatory adoption of IFRS by the European Union (EU) on 1 January
Akarsh Kainth, Ghulam Mustafa
doaj   +1 more source

Researching accounting [PDF]

open access: yesJournal of Accounting in Emerging Economies, 2018
Purpose The purpose of this paper is to engage, cooperate and communicate for a more visible form of research accounting in early research settings, especially by those in non-native English speaking and developing nations. Design/methodology/approach The paper highlights four early research settings: in writing a research undertaking, in gaining ...
openaire   +1 more source

Main points of discussion on the state of accounting research in the United States [PDF]

open access: yesZeszyty Teoretyczne Rachunkowości, 2013
According to the current debate among accounting theorists in the US, accounting research is in its criti-cal point. The criticism applies to methods, purpose, and scope of research in accounting.
Katarzyna Bareja
doaj   +1 more source

Accounting Research

open access: yesSouthern African Business Review, 2019
Forward
E Sadler, C C Shuttleworth
openaire   +2 more sources

Potencia, perspectivas y retos de la contabilidad del sector público. Una visión académica

open access: yesTeuken Bidikay, Revista Latinoamericana de Investigación en Organizaciones Ambiente y Sociedad, 2019
La moderna contabilidad pública se ha venido consolidando como un vibrante campo de actuación profesional, políticas públicas, iniciativas multilaterales y desarrollo académico, cuya potencia permitirá cuestionar los fundamentos conceptuales y las ...
Mauricio Gómez Villegas
doaj   +1 more source

The subject of accounting as a science [PDF]

open access: yesZeszyty Teoretyczne Rachunkowości, 2013
The subject, goals and methods of research are considered as the main determinants of each academic discipline. The purpose of the article is to find out the subject of contemporary accounting research.
Anna Wachowicz
doaj   +1 more source

Partner rotation or extended rotations? The effect of confirmation bias and motivated reasoning bias on objectivity and independence: A framework

open access: yesJournal of Global Business Insights, 2019
We propose a two-dimensional audit rotation framework on auditors’ rotation that contributes to the discussion on the potential impact of alternatives to strengthen and maintain unbiased attitude, objectivity, and independence.
Lei Dong, Robert Sarikas, Arsen Djatej
doaj   +1 more source

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