The aim of this study is to examine the importance Environmental Accounting Disclosure Practices (EADP) and provide a systematic review based on existing literature. Bibliometric analysis technique was used in research work Scopus database over 30-year period (1991-2021), using sample 190 articles we determined most relevant journals, influential authors, countries, keywords, academic instituti...

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...

STUDY OBJECTIVE The aims were to develop an estimator for the size of paediatric practices to be used as a denominator for purposes of comparison; to analyse the age structure of the patients attending paediatric practices and to check the necessity for an age specific denominator; and to validate the denominator information by other available data. DESIGN This was an observational study. S...

The I-index developed by Van der Tas and chi square tests suggested by Tay and Parker are used to quantify and assess the degree of harmony in selected accounting measurement practices of large companies from France, Germany, Japan, the UK, and the US. The results indicate significant differences in accounting for inventory, fixed assets, and investments among the countries. The 3 subtopics tha...

The adoption of lean principles and practices has become widespread in many industries since the early 1990’s. Companies are now beginning to realise that traditional costing and accounting methods may conflict with the lean initiatives they are implementing. Consequently, important research questions are being raised. Is a new cost management and accounting approach required for companies that...

This paper examines current progress toward a dynamic database accounting system. Further advances in database technology and interactive communication media, coupled with improvements in financial reporting practices, are encouraging more organizations to adopt some form of database-driven accounting system. This paper presents a typology that categorizes accounting systems based on both the a...

Fraudulent practices among Nigerians are major challenges facing the development of the country. The federal government has been making several efforts by setting up many anti corruption institutions to reduce cases of fraud and other economic crimes but the efforts seemed not to have been effective. This study attempts to look at the relevance of forensic accounting in the effective reduction ...

How do accounting practices interact with processes of state transformation? Focusing on the privatisation social housing in UK, we clarify an important mechanism through which served to constitute material incentives favour privatisation. Our archival research demonstrates that UK government’s atypical practice including public corporations’ liabilities its own debt calculations shaped discuss...