Some of the difficulties and misunderstandings that happen in accounting theory, practice, regulation and education are grounded in language and linguistics. As an illustration of this the Persian equivalent of 'accounting' is linguistically analysed to reveal how a mistranslation may cause difficulties in understanding and improving Iranian Accounting. This paper shows how Hesaabdaaree is not ...

The central subject of a policy for sustainable development is the coordination of the different sector policies with the objective of finding a balance between conflicting economical, ecological and social goals. The headline indicators for sustainable development itself are mainly a communication tool directed to the general public and the media. They are used for describing important problem...

In recent years, accounting regulation has been internationalized with the extensive use and adoption of International Financial Reporting Standards (IFRS) by nation-states, which points at least to a formal convergence between accounting regulatory systems. However, major differences between national accounting systems persist. In this paper, it is argued that a country’s accounting system is ...

Accounting information sharing plays an important role in giving full play to the resource allocation effect of accounting and promoting modernization national governance. It is one main tasks 13th five year plan for reform development Ministry finance establish a public service platform social based on disclosure financial report data. In view series problems brought about by current multi sub...

This article presents a framework for the measurement of computerized information systems (CIS) at several levels of objectives (management, work group, individual). It then operationalizes these measures for the implementation of an automated working paper product at a national accounting