In order for China to play a bigger, more positive role in the world, it is important for China to have a healthy capital market. This perception motivates us to examine the health of China's capital market, especially the severity of the overall loss of the listed companies in China and the effects of accounting irregularities on the losses. We show the overall loss of the listed companies was...

Purpose Public sector auditing research has changed rapidly over the past four decades. This paper aims to reveal how field developed and identify avenues for future research. Design/methodology/approach The authors used a structured literature review following Massaro et al. sample comprises papers on public published in accounting management journals between 1991 2020. Findings present analys...

This article presents the results of research conducted on diffusion and appropriation cost accounting at a French university (Hatchuel & Weil, 1992). Following reforms put in place after adoption LRU (Liberties Responsibilities Universities — Law Universities) 2007, this adopted SIFAC (Système d’Information Financier Analytique et Comptable Analytical Accounting Financial Information Syste...

Purpose This study aims to explore the complex, multi-level institutional dynamics of smart city reforms and projects their potential sustainability pressures on implementation a management accounting system in an Egyptian state-owned enterprise (SOE), which has politically sensitive character. Design/methodology/approach adds research using perspective context. Data were collected from interpr...

Harvest statistics in USSR the 1920s was based on techniques and approaches used Russian Empire. In 1930 it became a subject of reforms. Statistical representatives village councils who replaced voluntary correspondents were supposed to report district commissions information specific\biological yield results grain threshing. Regional obliged summarize received information, check make correctio...