This paper considers ethical dilemmas associated with research with male sex offenders. It examines two particular areas in detail: dealing with the disclosure of previously undisclosed offences and managing the distress of research participants during interview. Within these areas there is discussion of ethical approaches to research. Principle-based approaches offer abstract guidelines that h...

Middle East countries have begun to implement economic reforms to stimulate private investment, promote economic growth and support the transition to market economy. Although, it is difficult to define the direct impact of the accounting system reform on economic transformation, as there are many other conditions that have influence on the transition process. However, with the central position ...

The article aims to identify the correlation between individual characteristics (gender, age and time in accounting sector) organizational (type of institution) public accountants against NBC TSP requirements, taking into account Suchman's legitimacy strategies. Therefore, study applies tests correspondence analysis. rationale is based on Theory Legitimacy a review literature Brazilian standard...

In 1993, Booth proposed a framework to facilitate an understanding of the significance of accounting and accountants in religious organisations. Despite its unique focus, this model has received little attention in the accounting literature. This paper utilises the findings of a study of church accounting and accountants to critically reflect on the definition and application of the elements of...

In this chapter, we focus on psychological and brain perspectives on the experience of coincidence. We first introduce the topic of the experience of coincidence in general. In the second section, we outline several psychological mechanisms that underlie the experience of coincidence in humans, such as cognitive biases, the role of context and the role of individual differences. In the third an...

Purpose – To provide a view of quality in accounting education from the perspective of a critical stakeholder group – academic accountants. The identification of this view adds to the growing discussions around quality, and how it is assured in higher education. Design/methodology/approach – Applying a framework for defining quality in higher education to an accounting context, a postal survey ...

This study uses a self-administered postal questionnaire to compare spreadsheet use by accountants in Australia, Canada and New Zealand in 1996-97. The objectives are to identify differences, if any, between countries in uptake and use of spreadsheets by accountants. Overall the study found a high level of spreadsheet diffusion in all three countries, with Canada being a little ahead of Austral...

This article describes the procedures by which accounting standards are established in the United States. It illustrates the application of those procedures in practice, by describing how they are being applied to develop standards for accounting for inflation. The United States has a unique institutional structure for the promulgation of accounting standards a private sector Financial Accounti...