This paper integrates prior studies of accounting policy choice and lobbying activities by testing the empirical implications of Becker’s (1983) theory of competition among pressure groups for political influence over the determination of accounting standards. The theory is applied to explain the nature and outcome of conflict among pressure groups representing financial intermediaries (supplie...

Application of information technology in accounting has improved the efficiency and quality of the work, optimized business decision and risk management. However, the research on application of accounting information system, as well as the application level is far behind the development of the information system itself. The paper analyzes the impact of information technology on accounting theor...

the study of the circumstances surrounding the development of record-keeping for information purposes, and of what these records looked like, in prehistoric human societies has always played a significant role in archaeological research. such research is important because it relates to the beginnings of the use of accounting and reckoning systems, which came to be one of the principal elements ...

As the global attention being paid on ecological environment, the ecological accounting can provide environmental information by its unique methods. The introduction of the ecological accounting is not only the need of sustainable development of economy but also for enterprise's long-term competitiveness. From the background of ecological accounting, this paper describes the research content of...

Application of information technology in accounting has improved the efficiency and quality of the work, optimized business decision and risk management. However, the research on application of accounting information system, as well as the application level is far behind the development of the information system itself. The paper analyzes the impact of information technology on accounting theor...