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...

Translating accounting documents, in general, and accounting terminology, in particular, is not a simple task, especially when the new terms keep created in pace with accounting developments. This study was carried out to find the most common and preferable ways to translate accounting terms from English into Persian. Also, an attempt was made to identify the frequently used patterns of word-fo...

Financial integration in the Association of Southeast Asian Nations (ASEAN) region is a key focus ASEAN Economic Community. Whereas many studies on modelling corporate default, this paper identifies early warning indicators financial distress before using multiple discriminant analysis (MDA) models with sample listed and delisted companies region. The examines 720 10 different industries across...

management accounting has become a subject of hot debates over the last four decades and has undergone a major transformation. it is argued that traditional management accounting roles have either disappeared or been changed. the debate is based on the belief that roles of ‘management accountants’ require new forms of education and training,  with more emphasis on the practicality of the subjec...

in the recent years, the relationship between diversification and performance became an important empirical subject in financial management. diversification strategies can affect the competitive balance of an industry. in this survey we are to illustrate the relationship between the two variables of diversification and financial ratios as performance criteria based on accounting through statist...

decision making process requires information. accounting is the most important source of information. in 1998, the international federation of accountants issued a statement about the scope and using of accounting. it identified 4 stages for using accounting information: cost determination, planning and financial control, reduction of resources waste and creation the value. this study was desig...

5.1. Measurements of variables Dependent variable: firm performance Both accounting and market measures of firm performance are used to investigate the relationship between forms of shareholders and firm performance. The most common accounting profitability measure is return on assets. 23 Considering discretionary accounting measures that are the common critique for accounting data, core operat...