There have been numerous studies of the transformation of the public sector. This paper has a different focus: the dissemination and adoption of management accounting practices within the new public sector. The aim of the paper is explore the manner and means of diffusion, the obstacles to adoption and to establish a research agenda. The paper discusses findings of a survey on diffusion sent to...

Government regulation of financial reporting by publicly listed firms, coupled with a punitive regime for violation of generally accepted accounting principles (GAAP), has been in place in the United States for seven decades. Whether this regime is effective or useful is an open question, especially in the absence of data on the behavior of unregulated economies. Privacy disclosure in e-commerc...

This study utilizes an Islamic paradigm with ethnomethodology approach to investigate mosque accounting practices. The uses both primary data, obtained through interviews and observations, secondary which consists of documentation financial information records in books on boards. data is analyzed five stages: charity, knowledge, faith, revelation information, good deeds, collected interviews, o...