...Otniel Safkaur; Jhon Urasti Blesia; Cornelia Matani; Kurniawan Patma; Pascalina Sesa Purpose This study aims to examine the learning experiences of indigenous West Papuan students studying accounting in Indonesia during the COVID-19 pandemic. Design/methodology/approach A qualitative approach...

...Clayton Kuma; Peni Fukofuka; Sue Yong Purpose This paper aims to investigate the practice of accounting in the Seventh-day Adventist church of the Pacific Islands and pays particular attention to the coexisting of two control devices: accounting and religion. Design/methodology/approach...

...John Kommunuri Purpose The study aims to explore the changing landscape of accounting and the role of emerging technologies in the accounting environment. The author presents viewpoints on the influence of artificial intelligence (AI), machine learning (ML) and other subsets in accounting...

..., 2013 ), as well as advocate the use of Indigenist methodology for research with First Nation peoples as it is underpinned by critical race theory. Findings The authors argue conceptually that accounting, accountability and auditing consideration are required to fully identify what is impacting...

...Paul Wells Purpose – There is a widely held stereotypical view that accounting is structured, precise, compliance-driven and repetitive. Drawing on social psychology theory, this paper aims to examine how accountants may contribute to these stereotypical perceptions. Design/methodology...

...Professor Charl de Villiers and Professor Chris van Staden; Anil K. Narayan Purpose – This paper aims to investigate the strategy, accounting and accountability interface in sustainability implementation in a large public tertiary education organisation in New Zealand. Design/methodology...

...Professor Charl de Villiers and Professor Chris van Staden; Vinal Mistry; Umesh Sharma; Mary Low Purpose – The purpose of this paper is to examine the perceptions that management accountants have of their roles in accounting for sustainable development in their organisations. Design...

...Helen Irvine; Christine Ryan Purpose The purpose of this paper is to examine charity regulatory systems, including accounting standard setting, across five jurisdictions in varying stages of adoption of International Financial Reporting Standards, and identifies the challenges of this process...

...Jeanette Van Akkeren; Sherrena Buckby; Kim MacKenzie Purpose The aim of the study is to identify the latest trends in accounting forensic work in Australia by examining how accounting firms that specialise in forensic services meet the needs of their clients, and to inform universities...

...Michael G. Keenan Purpose The purpose of this paper is to show how accounting technology transfers from the centre of the British Empire contributed to the early professionalisation of accounting and auditing practices in a New Zealand public utility company – the Auckland Gas Company – while...

...Sidney Weil; Nicholas McGuigan; Thomas Kern; Baiding Hu Purpose This study aims to examine students' perceptions of the use of asynchronous discussion forums to facilitate case‐based learning in financial accounting, measuring whether students' perceptions of the benefits of using online...

... that contextually‐appropriate accounting is required within the public services sphere where transactions are complex and ambiguous, have a long‐term focus, and where the government often performs a regulatory role. It is informed by a survey of educators, document reviews and semi‐structured interviews...

...Lisa Marriott; Allan Miller Purpose The purpose of this research is to explore the economic and social arguments used in support of government assistance for cultural well‐being, and the accounting measures used to capture cultural well‐being at a regional level in New Zealand. Design...

...Yuying Xie; Liu Zheng; H.L. Amy Lau Purpose The purpose of this study is to investigate reporting incentives for accounting conservatism in the context of asset and equity tunnelling and to provide empirical evidence that accounting conservatism can be reported for opportunistic reasons rather...

...Ana Morais Purpose The purpose of this paper is to investigate the determinants of the choice of the accounting method for recognising actuarial gains and losses of defined benefit plans. Design/methodology/approach In the paper, a logit model is estimated in order to relate the dependent...

...Keith Dixon; Michael Gaffikin; Abraham Hauriasi; Howard Davey Purpose This paper sets out to review research on the compatibility between values underlying western accounting systems and traditional Solomon Islands cultural values. The research takes a sociological view of accounting to better...

... of the ASC is given in chapter 11, Setting accounting standards 1969‐1990: technical and political realms. Rutherford highlights the increasing sophistication of the technical branch of the profession, particularly as it had to deal with increasingly complex issues. This is a useful balance as Rutherford...

...Keith Dixon; Michael Gaffikin; Patty McNicholas Purpose This paper aims to provide a debate piece on recent approaches to Maori development and the participation of Maori in the accountancy profession. Design/methodology/approach The paper considers the relationship between “accounting...

...Bernadette F. Devonport Purpose This paper aims to explore the relationship between New Zealand universities and the Institute of Chartered Accountants of New Zealand (ICANZ), the main organization of the accounting profession in New Zealand. Design/methodology/approach The relationship...

... final year honours student cohorts, one from a degree in accounting and finance (n=51), the other from a programme in business studies (n=79), to a series of value statements and a number of academic and business‐related scenarios. The study employed a Kantian approach to ethics...