As the entire world continues its rapid move towards industrialization, it has seriously threatened mankind’s ability to maintain an ecological balance. Geographical and natural forces have a significant influence on the location of industries. Industrialization is the foundation stone of the development of any country, while the unplanned industrialization and discharge of waste by industries ...

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...

abstraCt The chapter presents a case study following the activities of super users and local developers during the adoption of a new business application by an accounting firm in Scandinavia (referred to as the Company). The Company launched a program to train super users to help with this process because of the complexity of the new system, a generic, multipurpose application system replacing ...

Given the lack of research on predictors of students’ learning success in vocational domains, the present study aims to identify determinants of student competence growth in the subject Accounting. Based on theoretical models (e.g., basic deep structure dimensions of instructional quality, self-enhancement theory, self-determination theory) and related published research, we hypothesized that s...

This paper reports some findings from a wider pilot research study that addresses the Accounting Information Systems (AIS) development/acquisition practices adopted by a sample of Greek companies. Organizations, worldwide, realize that existing AIS are not flexible enough to adapt to rapidly changing conditions induced by globalization and new business paradigms. Many companies, despite high re...

The question we address in this paper is why the Japanese miracle didn’t take place until after World War II. For much of the pre-WWII period, Japan’s real GNP per worker was not much more than a third of that of the U.S., with falling capital intensity. We argue that its major cause is a barrier that kept agricultural employment constant at about 14 million throughout the prewar period. In our...