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Date: 2009
Language: eng
Resource Type: conference paper
Identifier: http://hdl.handle.net/1959.14/151027
Description: In the current rush towards globalization and convergence, the influence of culture on accounting has been increasingly recognized as an important and controversial topic. However, quantified and narr ... More
Reviewed: Reviewed
Date: 2009
Language: eng
Resource Type: journal article
Identifier: http://hdl.handle.net/1959.14/209517
Description: The international accounting literature pays much attention to the clustering of national accounting systems of various countries based on similar financial reporting characteristics. In this paper, w ... More
Reviewed: Reviewed
Date: 2009
Language: eng
Resource Type: conference paper
Identifier: http://hdl.handle.net/1959.14/1145862
Description: In the convergence process with the development and adoption of International Financial Reporting Standards (IFRS) as national standards, exercise of accountants' professional judgment has increasingl ... More
Reviewed: Reviewed
Date: 2009
Language: eng
Resource Type: book
Identifier: http://hdl.handle.net/1959.14/43947
Description: This research monograph empirically examines the attitudes of managers and managerial students in Australia, China and Indonesia toward the perceived 'prominence' and 'salience' of selected organisati ... More
Date: 2009
Language: eng
Resource Type: conference paper
Identifier: http://hdl.handle.net/1959.14/153217
Description: Accounting practices in Germany are in a state of flux. A Bill to Modernise Accounting Law (Bilanzrechtsmodernisierungsgesetz - BiIMoG) suggests some changes to the traditional German Commercial Code ... More
Reviewed: Reviewed
Date: 2009
Language: eng
Resource Type: conference paper
Identifier: http://hdl.handle.net/1959.14/347873
Description: Countries adopting International Financial Reporting Standards (IFRSs) need to educate and train their professional accountants so that they are able to interpret and apply IFRSs in a consistent manne ... More
Reviewed: Reviewed
Date: 2009
Language: eng
Resource Type: conference paper
Identifier: http://hdl.handle.net/1959.14/1142550
Description: An Act to Modernize Accounting Law (Bilanzrechtsmodernisierungsgesetz - BilMoG) has been promulgated on 29 May, 2009, and it introduces some major changes to the German Commercial Code (Handelsgesetzb ... More
Reviewed: Reviewed
Date: 2008
Language: eng
Resource Type: conference paper
Identifier: http://hdl.handle.net/1959.14/322035
Description: Convergence of accounting standards in the context of the European Union is defined by the European Parliament as the application of a single set of high quality international accounting standards for ... More
Reviewed: Reviewed
Date: 2008
Language: eng
Resource Type: journal article
Identifier: http://hdl.handle.net/1959.14/75305
Description: Over the last few years there has been a significant increase in the acceptance of International Financial Reporting Standards (IFRSs) which are issued by the International Accounting Standards Board ... More
Reviewed: Reviewed
Date: 2008
Language: eng
Resource Type: conference paper
Identifier: http://hdl.handle.net/1959.14/102181
Description: The convergence process with the development and adoption of International Financial Reporting Standards (IFRS) as national standards has become the focus of governments, professionals and researchers ... More
Reviewed: Reviewed
Date: 2008
Language: eng
Resource Type: conference paper
Identifier: http://hdl.handle.net/1959.14/1228390
Description: Decision support system (DSS) is an interactive computer based system, which helps to make decision by using communication technologies, data documents and knowledge or models to identify and solve pr ... More
Reviewed: Reviewed
Date: 2008
Language: eng
Resource Type: conference paper
Identifier: http://hdl.handle.net/1959.14/102182
Description: International management accounting research has largely examined the use of accounting information in relation to decision-making strategies of top managers by focusing on evidence in the Anglo-Ameri ... More
Reviewed: Reviewed
Date: 2007
Language: eng
Resource Type: conference paper
Identifier: http://hdl.handle.net/1959.14/91734
Description: The increasing pace of globalisation, and the concomitant international harmonisation and standardisation of accounting practices, has intensified interest in cross-cultural differences in the attitud ... More
Reviewed: Reviewed
Authors: Patel, Chris
Date: 2007
Language: eng
Resource Type: journal article
Identifier: http://hdl.handle.net/1959.14/24977
Description: This study contributes to accounting ethics research by providing empirical evidence and some suggestions for the selection of variables to measure ethical judgements and ethical intentions of profess ... More
Reviewed: Reviewed
Date: 2007
Language: eng
Resource Type: conference paper
Identifier: http://hdl.handle.net/1959.14/101475
Description: This paper evaluates the development of accounting in Germany from its early beginning in the 14th century and shows how a distinct continental European accounting model has evolved. The focus is on e ... More
Reviewed: Reviewed