Financial accounting practices in the UK and the US have often been assumed to be highly compatible. The similarity of the institutional and business context, as well as of the professional environment reinforced this commonly shared perception. In general, the US and the UK are perceived as belonging to the ‘Anglo-Saxon’ part of the accounting world, where standards are driven by the market an...

The purpose of this study is to examine the possible impact of value systems on earnings management in France, Tunisia and Canada. Cultural values include power distance, uncertainty avoidance, individualism, masculinity and long-term orientation. The cross-cultural study uses the method of structural equations trough LISREL approach. The examination covers the period between 2003 and 2009. Fin...

Creative accounting is an ethical dilemma because it does not seem to violate the rules but causes users of financial statements make wrong decisions. With occurrence various scandals abroad and in Indonesia that has committed creative actions, evident there are still many accountants who basic principles professional ethics from actions have resulted companies collapsing. This study aims exami...

It is essential that leaders within an organization routinely meet with employees to ensure needs are met and understand the values, which founded. Leadership ethical decision￾making play a vital role in maintaining cohesive organization. Leaders must retain stable work ethic corporate culture by clearly defining goals behaviors, decisions, communications align mission. The purpose of this narr...

Regarding the contingency theory, the purpose of this research is to identify factors affecting the development of accounting and financial management procedures for joint operating agreements in Iran's oil and gas industry. To this end, at first, some partial factors were identified through deep study of theoretical foundations. Subsequently, in order to identify environmental factors, a semi-...

Success in the implementation of the accounting information systems (AIS) / enterprise research planning (ERP) systems is critical to organizations. With the high failure rate of AIS/ERP systems implementation, it is important to study the important factors that impact systems implementation, as well as the links to measurable organizations outcomes. Additionally, regardless of the size of a co...

Global aquaculture has grow dramatically over the past 50 years to around 52.5 million tones in 2008 worth US$98.5 billon and accounting for around 50 per cent of the world ́s food fish supply. Asia dominates this production, accounting for 89 per cent by volume and 79 per cent by value, with China by far the largest producer (32.7 million tonnes in 2008). The rapid growth in the region has been...