The paper reports the results of exploratory research relating to management accounting evolution in an international company. A case study illustrates most arguments advocating an intra-firm convergence. Evidence is presented indicating how the management accounting system (MAS) becomes increasingly standardised. The design and most standard operations of the MAS are being centralized in a Sha...

Disclaimer The views expressed in this publication are those of the author and do not necessarily represent those of the United Nations, UNDP, UNEP, UNEP Risoe Centre or their Member States. Executive Summary Forests play an important role in the global carbon balance. As both carbon sources and sinks, they have the potential to form an important component in efforts to combat global climate ch...

A large economic literature discusses the implications of export sanctions for a variety of states around the world. This paper investigates the macro-level consequences of imposing oil export barriers on an oil exporting country. We employ a large real financial computable general equilibrium for Iran. The model is calibrated based on 1999 Social Accounting Matrix for the economy of Iran inc...

for the reason of religious and legal principles contradictions, principles and concepts of installments purchasing in iran are totally different from what is common practice in the western countries. not having appropriate accounting standards, iran's current methods of accounting is based on that of the uk and usa. in this article, the principles and concepts of installment purchasing in...

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...

Regarding the tremendous changes effected in the domain of modern technologies and information technologies, firms are required to adopt management accounting innovations to continue their operations. While the extant literature has focused on developed countries, the present project is set to determine the extent to which management accounting innovations are applied in firms in the context of...