The Internet has been engineered over the last thirty years to interconnect devices across the globe in an adaptable and fault-tolerant manner. Along with the development of the Internet, a suite of distributed applications ranging from electronic mail to the World Wide Web that rely upon the global Internet have grown in use and scope in parallel with the universal deployment and use of the In...

At universities, educating students on real-life practices is one of the key drivers in a changing academic environment. Academic institutions encourage the study of the learning environment and ensure that appropriate strategies are in place for educating students. A first-year Accounting I student stated the importance of computerised accounting: “Computerised accounting is used in the workpl...

The Interstate Commerce Commission (ICC) has inspired a rich historical literature, yet few studies have evaluated how the accounting measures developed to inform regulation influenced the agency's operational effectiveness. The major works have concentrated on political, legal, or economic issues, but statistics and accounting were critical in implementing policy. They were mirrors reflecting ...

Kuang-Hua Hu 1, Fu-Hsiang Chen 2,* and Gwo-Hshiung Tzeng 3 1 Department of Accounting, Nanfang College of Sun Yat-sen University, Wenquan Town, Conghua, Guangzhou 510970, China; [email protected] 2 Department and Graduate School of Accounting, Chinese Culture University, No. 55, Hwa Kang Rd., Yang Ming Shan, Taipei 11114, Taiwan 3 Graduate Institute of Urban Planning, National Taipei Universit...

People’s Republic of China has a long history of accounting and accounting reforms. This study focuses on “whether China should continue its IFRS-based domestic accounting standards or full convergence with the IFRS is more appropriate”? Both quantitative and qualitative approaches are applied to answer the research question of this work. Binary choice model has been used in the statistical ana...