Purpose:Financial reporting quality and interpretation is instrumental in the provision of stewardship complaiance with applicable standards regulations. Therefore, main purpose this study was to ascertain influence accounting software achievement InternationalAccounting Standard Boards (IASB) Qualitative Characteristics Financial Information. It provides empirical evidence from public universi...

background: epidemic and endemic cholera is a major public health problem for many   countries. aim of this study was to evaluate ap-pcr for investigation of clonal relatedness among the strains of vibrio cholerae recovered from an out­break occurred in different parts of iran in 2005. methods: the study was conducted during the cholera outbreak occurred in some of provinces in iran in summer 2...

How do we set the accounting standards? The topic has received much attention during the past 50 years. Perhaps the first step toward a satisfactory resolution of the problem is to recognize that the problem of standardization is not unique to accounting. There are approximately five hundred standard-setting organizations in the United States alone and many more in other countries, setting stan...

This paper discusses the use of distributed middlewares as essential tools for facilitating electronic exchange of standard business document between managers, financial institutes, and trading partners in the banking sector. Internally, companies can benefit by creating information architectures that allow systems to easily exchange data. One less expensive and disruptive option that applies t...

Around the 1930s, many countries began developing a systematic practice of keeping national accounts—comprehensive statistical systems that could provide an empirical foundation for economic planning and policy. Different countries approached this task in markedly different ways. And yet, at the same time that various countries worked independently to develop their own methods of national accou...

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...