accounting earning represents the positive performance of companies during theirpertinent financial periods, thus it is assumed that accounting earning will benoted by investors, which could contribute to the optimum allocation of resourcesto successful companies. it can also play a major role in the economic growth anddevelopment of a society. this research focuses in the relationship between ...

during the past two decades business and manufacturing have observed significant and radical changes. companies have used automation in the manufacturing, in order to improve quality and competency. it was expected that along with these changes, management accounting systems, which focus on monitoring and analyzing management decisions, should adapt with and encourage the changes. many authors ...

this paper examines the usefulness of the auditing organization for the auditing profession from the point of view of the scientific board members of accounting groups of public universities, master of science courses and ph.d. students of accounting at public universities, financial managers of active companies in the tehran stock exchange and the mangers of private auditing institutes. the re...

We report on an empirical investigation of the internationalization of an online community of practice situated in academe and which fosters among its members communication and collaboration. Attracting additional active participants throughout the world is an important goal for many online professional communities. Based on theories and findings in the innovation diffusion and international bu...

1058-6180/00/$10.00 © 2000 IEEE 53 In 1994, the General Electric (GE) Computer Department Alumni Association held its triannual meeting in Scottsdale, Arizona. This was the opportunity to interview a number of the pioneers of the Electronic Recording Machine Accounting (ERMA) project and those who continued to embellish GE’s capabilities in computer design and manufacture until the merger with ...