The ubiquitous use of Microsoft Excel among accountants has resulted in calls for students to become capable its enhance their success when entering the accountancy profession. objective this paper is investigate if, and how, an integrated learning approach can be designed develop accounting students’ skills as part experience within first-year financial modules. study deployed a design-based r...

The problem of evaluation of intellectual capital has attracted considerable attention. It involves many factors, such as peoples’ utility, the market value and the potential profits etc. Using the traditional accounting methods is difficult to estimate an appropriate result. In this paper we propose an integrated fuzzy evaluation procedure to measure the intellectual capital. The main methods ...

EDITORIAL article Front. Energy Res., 03 November 2021Sec. Sustainable Systems and Policies https://doi.org/10.3389/fenrg.2021.781252

Recent high-profiled accounting scandals (e.g., Enron and WorldCom) have called into question the quality of financial reporting in the U.S. These accounting scandals have resulted in massive restatements of corporate earnings and market value losses to investors. While earnings restatements have become more prevalent and costly in recent years, detection or prediction of earnings restatement h...

Successfully explaining and replicating the complexity and generality of human and animal learning will require the integration of a variety of learning mechanisms. Here, we introduce a computational model which integrates associative learning (AL) and reinforcement learning (RL). We contrast the integrated model with standalone AL and RL models in three simulation studies. First, a synthetic g...

It is expected that more accounting conservation (environmental uncertainty) reduces manager optimism. Prior research, however, has struggled to establish this relation empirically. Moreover, some evidence points to the possibility that the manager optimism is lower for firms with more accounting conservation. In this paper, the author examine the link between accounting conservation, environme...

Some of the difficulties and misunderstandings that happen in accounting theory, practice, regulation and education are grounded in language and linguistics. As an illustration of this the Persian equivalent of 'accounting' is linguistically analysed to reveal how a mistranslation may cause difficulties in understanding and improving Iranian Accounting. This paper shows how Hesaabdaaree is not ...

middle east countries have begun to implement economic reforms to stimulate private investment, promote economic growth and support the transition to market economy. although, it is difficult to define the direct impact of the accounting system reform on economic transformation, as there are many other conditions that have influence on the transition process. however, with the central position ...