... Portuguese auditors in 2017 (seven years after formal implementation of the SNC) to determine their perceptions on whether barriers to the IFRS-based model persisted. Findings The authors reveal that the code-law institutional logic embedded in the Portuguese context is hindering full...

... in final-year undergraduate accounting students. The research was based on the perceptions gathered from three groups of role-players, namely, accounting students who physically participated in the educational game; accounting students who did not participate, but who acted on the planning and organising...

... the personal opinions and perceptions of and attitudes towards research held by South African Accounting academics. The questionnaire was based on international debates and discourses on Accounting education and research that suggest factors that might affect research production and consumption...