The Game Between Accounting Oversight Entity and Enterprise Accounting Entity

Accounting History and Accounting Progress

A. C. Littleton famously described accounting as “relative and progressive”. However, in recent historical accounting research, there has been increasing hesitation in describing accounting as “progressing”. This is largely because “progress” implies a degree not only of change but also of improvement, and historical accounting researchers, influenced by social science conventions, often regard...

The Relation between Trust and Accounting Quality

Using a sample of 43 countries, we examine the association between societal trust and firms‟ voluntary and regulated financial reporting and disclosure quality. We explore two competing predictions. On one hand, societal trust and voluntary reporting quality are predicted to have a negative association if greater trust lowers stakeholders‟ demand for information. Similarly, a predicted negative...

Entity-Centric Search for Enterprise Services

The consumption of APIs, such as Enterprise Services (ESs) in an enterprise Service-Oriented Architecture (eSOA), has largely been a task for experienced developers. With the rapidly growing number of such (Web)APIs, users with little or no experience in a given API face the problem of finding relevant API operations – e.g., mashups developers. However, building an effective search has been a c...

Accounting Employers’ Expectations - The Ideal Accounting Graduates

This research examined what accounting employers are seeking in their ‘ideal’ accounting graduate and sought to provide clarification on the ‘expectation gap’ between what accounting employers require in their graduates, and the skills these graduates are exhibiting. Adopting a qualitative research method, this research paper draws on semi-structured interviews conducted face-to-face with parti...

Information Systems: The Toolbox for Accounting; The Historical Relationship between IS and Accounting