Further, this study found that the influence of economics and finance is positively associated with financial accounting topics.;These three trends increased in academic accounting research at the expense of discussing accounting theory as a topic in academic accounting research. The emergence of the ...
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Due to its interdisciplinary nature and its pace in penetrating into various facets of everyday activities, e-business has become an increasingly popular topic over the last two decades. While early 1990s e-business research grounded in ICT (information communication technology) theories covered topics...
Many researchers, both at home and abroad, are interested in issues in Chinese finance and accounting. However, there are different approaches to topic selection. Some may wish to test a theory or adopt a theory to explain accounting practice in China; others prefer to replicate a foreign ...
Purpose – We must acknowledge the importance of intangibles in today’s economies and the controversy over the accounting and reporting of these assets. For this reason, the purpose of this paper is to synthesize the lessons learned from research to date and identify gaps in that research that...
Finally, accounting theory is another important topic in financial accounting research during the 1978–1997 period. Research in accounting theory is first put forward in Yang and Yan (1980), where they argue that more attention has been paid to accounting practices while accounting theories have la...
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Accounting for existing tenure and rights over marine and freshwater systems Brittany Tholan Xavier Basurto Eréndira Aceves-Bueno ArticleOpen Access30 Sept 2024 Risks of competing discourses of scientific responsibility in global ocean futures Sarah Lawless ...
Using accounting history and Luca Pacioli to put relevance back into the teaching of double entry Double entry bookkeeping is generally considered to be a topic that students struggle to learn. In part, this is seen as being due to their lacking awarene... Alan Sangstera* - 《Accounting Hist...