this paper examines the dimensions of accountability that the executive must fulfil in the islamic republic of iran and the role of accounting in meeting accountability obligations as they are at present. accountability continues to be interpreted, almost exclusively, in terms of the fiduciary stewardship of resources appropriated by parliament. public sector resource accounting information sys...

The aim of this paper is to assess the adequacy and desirability of applying environmental management accounting techniques and to prioritize them using the AHP method in companies with ISO 14001 certificate in Iran. As Islamic companies they adhere to Islamic principles and standards and protect the environment according to Sharia law in Islam. First, through questionnaires, we examined the de...

Accounting regulators on both sides of the Atlantic are working towards global convergence of U.S. and international accounting standards by 2005. One of the areas that the regulators have identified as a necessary requirement for convergence is the treatment of financial instruments such as derivatives. In the U.S., the Financial Accounting Standards Board (FASB) released Statement of Financia...

This paper explores the relationship between the institutional arrangements for setting financial accounting standards in the United States of America (U.S.) and the International Accounting Standards Board (IASB) with a view to exploring the likelihood that the U.S. will adopt IASB standards in place of its own. Our paper highlights the role of nationalistic and political influences on interna...

In Germany, financial pressure and a lack of efficiency have caused the need for several reform processes in the local governments of German municipalities. These local governments are facing a growing contradiction between decreasing levels of financial support and increasing responsibilities. In order to address this tension, municipalities are starting to change their accounting systems by i...