This paper examines relationships between accountants’ personal values and their moral reasoning. In particular, we hypothesize that there is an inverse relationship between accountants’ ‘‘Conformity’’ values and principled moral reasoning. This investigation is important because the literature suggests that conformity with rule-based standards may be one reason for professional accountants’ re...

This article describes the procedures by which accounting standards are established in the United States. It illustrates the application of those procedures in practice, by describing how they are being applied to develop standards for accounting for inflation. The United States has a unique institutional structure for the promulgation of accounting standards a private sector Financial Accounti...

Wireless LAN is rapidly becoming a crucial component in the next generation mobile communication. In spite of this success, user’s privacy and access control like the authentication problems along with the Accounting and the Billing problems are arising. Especially in the accounting field, the research for the packet accounting based on IP is insufficient so that several ISP’s adopted a fixed s...

Water reservoir programming studies aim to determine the final cultivated land area based on predefined agricultural models and water requirements. Dam utilization rule curve is also provided in such studies. The system of Dez dam water resources was simulated applying the basic information in order to determine the capability of its reservoir to provide the objectives of the performed plan. As...

a r t i c l e i n f o This exploratory study empirically examines the degree to which the Japanese accounting academics is exposed to the IESs and explores their perception of the importance of global harmonization in accounting education in terms of ensuring quality global control of the accounting profession. Responses from 76 questionnaires found that accounting staff, particularly in the po...