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...

102 ambient VOC species were measured online by a gas chromatography-mass spectrometry/flame ionization detector (GC/MS-FID) at an urban site in Beijing during a heavy pollution episode in December 2014. VOC sources were identified by correlation analysis of particular species pairs. The interspecies correlations of benzene-acetylene, toluene-acetylene, isobutane-propane and ethane-propane were...

Accounting reports are an important source of information for managers, investors, creditors, and financial analysts. Moreover, developments in the capital markets and in information technology have emphasised the importance of reliable accounting information. Computerised bookkeeping provides more timely and exact information than manual bookkeeping. The auditor’s task is to inspect the reliab...

Regarding the tremendous changes effected in the domain of modern technologies and information technologies, firms are required to adopt management accounting innovations to continue their operations. While the extant literature has focused on developed countries, the present project is set to determine the extent to which management accounting innovations are applied in firms in the context of...

Translating accounting documents, in general, and accounting terminology, in particular, is not a simple task, especially when the new terms keep created in pace with accounting developments. This study was carried out to find the most common and preferable ways to translate accounting terms from English into Persian. Also, an attempt was made to identify the frequently used patterns of word-fo...

management accounting has become a subject of hot debates over the last four decades and has undergone a major transformation. it is argued that traditional management accounting roles have either disappeared or been changed. the debate is based on the belief that roles of ‘management accountants’ require new forms of education and training,  with more emphasis on the practicality of the subjec...

decision making process requires information. accounting is the most important source of information. in 1998, the international federation of accountants issued a statement about the scope and using of accounting. it identified 4 stages for using accounting information: cost determination, planning and financial control, reduction of resources waste and creation the value. this study was desig...

conclusions there are advantages in applying accrual-based accounting in the public sector which certainly depends on how this system is implemented in the sector. results developed countries have implemented accrual-based accounting and utilized the valid, reliable and practical information in accrual-based reporting in different areas such as price and tariffs setting, operational budgeting, ...