Best practice benchmarking (benchmarking for short) generally refers to the pursuit by organisations of enhanced performance by learning from the successful practices of others. Comparisons of processes which contribute to strategic success are made with other parts of the same organisation; competitors; or organisations operating comparable processes in a context which is in some way relevant....

The integration of accounting software in modern-day duties has called for an evaluation the impact these applications on accountancy profession Ghana. Thus, purpose this study is to assess profession. adopted a descriptive research design with target population 4,834 chartered accountants A sample size 369 professional was selected research; however, 235 responded questionnaire representing 63...

Digital attacks on organizations are becoming more common and more sophisticated. Firms are interested in providing data security and having an effective means to respond to attacks. Accountants possess important investigative and analytical skills that serve to uncover fraud in forensic investigations. Some accounting students take courses in forensic accounting but few colleges offer a course...

The gut-brain communication underlying energy homeostasis has been a topic of interest for years. In two new papers, Beutler et al. (2017) and Su et al. (2017) delve into the mechanisms by which satiation is represented in a well-studied population of orexigenic neurons.

The purpose of this paper is to address the lack of knowledge of the accounting occupational group in England prior to the formation of professional accounting bodies. It does so by focusing on attempts made by the occupational group of writing masters and accountants to establish a recognisable persona in the public domain, in England, during the seventeenth and eighteenth century, and to enha...

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...