Introduction. In the process of making important management decisions, professional judgment accounting specialist is decisive. The novelty such an object as requires research for trend changes, effectiveness, risks its extrapolation, which have impact on development system, business, and profession itself.The purpose study to examine criteria prerequisites practical application effectiveness i...

In recent years, environmental issues have attracted the attention of enterprises. Enterprises often monitor and control their influence and the effect of their decisions on the environment through cost benefit analysis via an environmental accounting system (EAS). The introduction of EAS is considered a reform for many enterprises, but it is also a challenge for them, particularly with the acc...

Founded in 1904, ACCA has consistently held unique core values: opportunity, diversity, innovation, integrity and accountability. We believe that accountants bring value to economies in all stages of development. We aim to develop capacity in the profession and encourage the adoption of consistent global standards. Our values are aligned to the needs of employers in all sectors and we ensure th...

This article addresses the relationship between the ethics underpinning leadership and change. It examines the developments in leadership and change over the last three decades and their ethical implications. It adopts a consequentialist perspective on ethics and uses this to explore different approaches to leadership and change. In particular, the article focuses on individual (egoistic) conse...

The study introduces a new measure of adaption versus innovation problem solving style (labelled the AI-W) that is validated using professional accountants. The AI-W consists of nine items and nonproprietary in comparison to the Kirton Adaption-Innovation Inventory (KAI) of 32 items which is proprietary. An analysis of data from a large sample of practicing accountants suggests that reliability...

Michael Barrett. Jr. discusses whether private accounting standards have implemented the disclosure mandates of the Securities Acts. He outlines the issues in the SEC's delegation of public authority to the accounting profession as a prelude to the House Subcommittee on Oversight and Investigations' constderatt of accounting disclosure standards. Barrett notes that the most important aspect of ...

Communication is central to accounting, and effective communication is, in part, dependent on the presence of shared meanings of relevant concepts between parties to a communication process. Within the framework originally proposed by Osgood et al (1957), this study measures the meaning of concepts fundamental to financial reporting. Subjects comprised four groups: accountants, bankers, manager...