This study presents empirical evidence concerning the effect of different accounting standard on earnings management. Prior studies have shown that accounting standards influence earnings management. Tighter accounting standards regime restricts management’s descretion to manipulate accruals, and at the same time, induce more costly real earnings management activities. To investigate this iss...

The history of professionally quali®ed accountants and their regulatory processes command considerable attention in the academic accounting literature. In contrast, ``non-quali®ed'', clerical employees have been virtually excluded from serious accounting research. This paper aims to overcome this serious de®ciency in the academic literature. The framework used in the paper to analyse the work p...

Competition is forcing organizations to collaborate more with their business partners. Interorganizational cost management (IOCM) has been used by organizations to achieve the collaborative management of costs throughout the value chain. Effective management of costs that cross organizational boundaries has the potential to improve the overall performance of each firm in the value chain. It is ...

Despite calls to link management accounting more closely to management (Jonsson, 1998), much is still to be learned about the role of accounting information in managerial work. This lack of progress stems partly from a failure to incorporate in research efforts the findings regarding the nature of managerial work, as well as inadequate attention devoted to the detailed practices through which a...

The field of Accounting Management is concerned with the collection of resource consumption data for the purposes of capacity and trend analysis, cost allocation, auditing, and billing. This document describes each of these problems, and discusses the issues involved in design of modern accounting systems. Since accounting applications do not have uniform security and reliability requirements, ...

In this paper, based on an ethnographic study, we show how management controllers craft their jobs through their daily practice and try to stretch their occupational identity. We adopt an original posture, developing a ‘negative ontology’ of practice, identity at work and professional competition. We argue that studying what individuals hide or despise in their daily activities enriches our und...

the study carried out an assessment of agricultural land management practices in food crops production among small scale farmers in kwara sate, nigeria. specifically, the study determined the socio economic characteristics of crop farmers in kwara state; ascertained the cropping patterns common among them; highlighted the soil conservation methods adopted by the farmers; examined the relationsh...