...Patrícia Gomes; Rui Salato; Carlos Ferreira Purpose This research paper aims to achieve three research objectives: (1) understand the perception of accounting professionals in the Mozambican public sector on the transition to accrual accounting (AA); (2) investigate the perceived usefulness of AA...

...Collins Sankay Oboh Purpose The purpose of this paper is to examine the influence of personal and moral intensity variables on specific processes, namely, ethical recognition, ethical judgment and ethical intention, involved in the ethical decision making (EDM) of accounting professionals...