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Managerial Accounting

open access: yes, 2014
Whitecotton 1e addresses the reality of students taking the managerial accounting course: the majority of them will not become accounting majors and accountants; instead they will use accounting information in their professional lives to make business ...
Stacey Whitecotton, Robert Libby, Fred Phillips
core  

Ethics in management accounting [PDF]

open access: yes
In the knowledge based economy, accounting information in general, and cost information in particular acquire increased importance. The quality of accounting information can be affected by the non-compliance with professional ethical requirements.
Marian TAICU
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Earnings Quality, Accruals and Subjective Goodwill Accounting [PDF]

open access: yes
This paper analyses accounting accruals that may relate to earnings quality and its information content. The characteristics specifying earning quality are discussed according to research surveys of earnings quality.
Yuko Katsuo
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