...Arief Rijanto Purpose Know your customer (KYC), accounting standards, issuance, clearing, and trade settlement became the major barrier to implement accounting, accountability and assurance process in supply chain finance (SCF). Blockchain technology features have the potential to solve accounting...

...Sri Pujiningsih; Ani Wilujeng Suryani; Ika Putri Larasati; Sharifah Norzehan Syed Yusuf Purpose This study aims to discover the role of accounting and media in hegemonic discourse for divestment valuation of PT Freeport Indonesia shares. Design/methodology/approach This study employs data from...

...Kevin Baird; Rahat Munir Purpose – The purpose of this paper is to report on the effectiveness of a workshop (cooperative learning) based seminar approach in an undergraduate accounting subject. Design/methodology/approach – The effectiveness is assessed using a combination of student...

...Noor Hasniza Haron; Ibrahim Kamal Abdul Rahman; Malcolm Smith Purpose The paper aims to provide a longitudinal view of successful turnaround phases and of how management accounting practices played a significant role in improving performance in one company. Design/methodology/approach...

...Trevor Hassall; Jose L. Arquero; John Joyce; Jose M. Gonzalez Purpose The purpose of this paper is to establish a link between communication apprehension and communication self‐efficacy in accounting students. Design/methodology/approach This is achieved by the use of two questionnaires...

...Hong He; Russell Craig; Jing Wen Purpose The authors aim to critically review the co‐operative education program conducted between 20 Chinese universities and the Certified General Accountants’ Association of Canada. Design/methodology/approach The assessments made are influenced...

...Doan Ngoc Phi Anh; Duc‐Tho Nguyen Purpose The purpose of this paper is to provide a comprehensive yet concise review of changes which have occurred in Vietnamese accounting regulations and practices since the mid‐1980s, and an analysis of prospective developments. Design/methodology/approach...

...Leopold Bayerlein; Omar Al Farooque Purpose The purpose of this paper is to evaluate the changes of accounting policy choices and the harmonisation of accounting practices for two important financial reporting items within and between three IFRS adopting countries. Furthermore, it aims to address...

... concerned with the difference in the speed with which economic gains and losses are captured in accounting earnings. Findings The empirical findings indicate that both overseas‐listed and China‐only‐listed Chinese companies demonstrate a minimal degree of earnings conservatism in the earlier sample sub...

... the Football Federation Australia hiding behind the perceived scientific nature and technical veracity of budgeted accounting numbers to set the financial bar too high for the ethnic clubs to find a place in the brave new world that has been called “Modern Football”. However, capitalism creates its own...

... analysts favoured usage of International Financial Reporting Standards (IFRSs) and International Accounting Standards (IASs) by A‐share companies. The findings indicate changes within the financial analyst community, suggesting pressure for higher quality analysis and increased use of more sophisticated...

...Maria Cadiz Dyball; Anna Reid; Philip Ross; Herbert Schoch Purpose The purpose of this paper is to examine accounting students' experience of compulsory group work. The paper hypothesises that a student‐centered style of teaching‐involving activities, like case studies and group‐based learning...

...Jayne Bisman; Weini Liao Purpose The purpose of this paper is to present the results of an analysis of 137 articles concerning accounting in the People's Republic of China (PRC) published in 25 of the mainstream English language accounting journals from 1999 to 2008. Design/methodology/approach...

...Eleni Germanou; Trevor Hassall; Yanni Tournas Purpose This purpose of this paper is to introduce a new theoretical framework in order to examine similarities and differences between accounting major Malaysian and English students. It concerns attributes and outcomes associated with the accounting...

...Abdel Halabi Purpose The purpose of this paper is to examine the academic performance of students in their first full year of accounting at Monash University to determine the variability in the marks in the second accounting subject that can be explained by performance in the first. Monash...

...Satoshi Sugahara; Kazuo Hiramatsu; Greg Boland Purpose The purpose of this paper is to investigate the factors influencing career intentions toward becoming a Certified Public Accountant (CPA) by students who are studying at the accounting schools in Japan. This paper focused on students' work...

...Fan‐Hua (Alex) Kung; Chih‐Wen Ting; Kieran James Purpose The aim of the research is to use variations in measured accounting conservatism to gain a deeper understanding about the reporting incentives created by a country's institutional structure. Design/methodology/approach Geographic...

...Allan Molland; Robert Clift Purpose The purpose of this study was to investigate how senior accounting staff in Victorian local authorities are recording and reporting infrastructure assets (IAs) with their relevant depreciation in General Purpose Financial Reports (GPFRs) and the decisions made...

... is to make a comparison between Chinese professionalisation of accounting with other Western countries focusing on three professional themes: profession and the state, entry qualification to the profession and the relationship between higher education and the profession. Design/methodology/approach...

... and lamented. The discussion in this paper emanates from the objective of seeking to change this environment. The mentoring provided an opportunity to work collaboratively with accounting academics who are new to the higher education sector, and focuses on developing and/or enhancing a scholarly approach...