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Date: 2011
Language: eng
Resource Type: journal article
Identifier: http://hdl.handle.net/1959.14/119289
Description: In the move towards globalisation and convergence, the influence of culture on accounting has been increasingly recognised as an important and controversial topic. However, quantified and narrowly foc ... More
Reviewed: Reviewed
Date: 2010
Language: eng
Resource Type: conference paper abstract
Identifier: http://hdl.handle.net/1959.14/139224
Description: International convergence of financial reporting with adoption of International Financial Reporting Standards (IFRS) by more than 120 countries has increasingly been recognized as an important and con ... More
Date: 2010
Language: eng
Resource Type: journal article
Identifier: http://hdl.handle.net/1959.14/90868
Description: The objective of this paper, using Germany as a case study, is to show that accounting as the language of business is deeply embedded in a country's social, political and economic environment and that ... More
Reviewed: Reviewed
Date: 2010
Language: eng
Resource Type: conference paper
Identifier: http://hdl.handle.net/1959.14/145182
Description: Convergence has been supported by the notion that a single set of high-quality global accounting standards is an important means of enhancing comparability of financial statements. The purpose of this ... More
Reviewed: Reviewed
Date: 2010
Language: eng
Resource Type: journal article
Identifier: http://hdl.handle.net/1959.14/109042
Description: This study extends prior research on accounting judgment and decision making research by examining the effects of ‘new’ and ‘complex’ accounting standards on judgments of professional accountants. It ... More
Reviewed: Reviewed
Date: 2009
Language: eng
Resource Type: conference paper
Identifier: http://hdl.handle.net/1959.14/151027
Description: In the current rush towards globalization and convergence, the influence of culture on accounting has been increasingly recognized as an important and controversial topic. However, quantified and narr ... More
Reviewed: Reviewed
Date: 2009
Language: eng
Resource Type: journal article
Identifier: http://hdl.handle.net/1959.14/209517
Description: The international accounting literature pays much attention to the clustering of national accounting systems of various countries based on similar financial reporting characteristics. In this paper, w ... More
Reviewed: Reviewed
Date: 2009
Language: eng
Resource Type: book
Identifier: http://hdl.handle.net/1959.14/43947
Description: This research monograph empirically examines the attitudes of managers and managerial students in Australia, China and Indonesia toward the perceived 'prominence' and 'salience' of selected organisati ... More
Date: 2009
Language: eng
Resource Type: conference paper
Identifier: http://hdl.handle.net/1959.14/153217
Description: Accounting practices in Germany are in a state of flux. A Bill to Modernise Accounting Law (Bilanzrechtsmodernisierungsgesetz - BiIMoG) suggests some changes to the traditional German Commercial Code ... More
Reviewed: Reviewed
Date: 2009
Language: eng
Resource Type: conference paper
Identifier: http://hdl.handle.net/1959.14/347873
Description: Countries adopting International Financial Reporting Standards (IFRSs) need to educate and train their professional accountants so that they are able to interpret and apply IFRSs in a consistent manne ... More
Reviewed: Reviewed
Date: 2008
Language: eng
Resource Type: conference paper
Identifier: http://hdl.handle.net/1959.14/322035
Description: Convergence of accounting standards in the context of the European Union is defined by the European Parliament as the application of a single set of high quality international accounting standards for ... More
Reviewed: Reviewed
Date: 2008
Language: eng
Resource Type: journal article
Identifier: http://hdl.handle.net/1959.14/75305
Description: Over the last few years there has been a significant increase in the acceptance of International Financial Reporting Standards (IFRSs) which are issued by the International Accounting Standards Board ... More
Reviewed: Reviewed
Date: 2008
Language: eng
Resource Type: conference paper
Identifier: http://hdl.handle.net/1959.14/102181
Description: The convergence process with the development and adoption of International Financial Reporting Standards (IFRS) as national standards has become the focus of governments, professionals and researchers ... More
Reviewed: Reviewed
Date: 2008
Language: eng
Resource Type: conference paper
Identifier: http://hdl.handle.net/1959.14/102182
Description: International management accounting research has largely examined the use of accounting information in relation to decision-making strategies of top managers by focusing on evidence in the Anglo-Ameri ... More
Reviewed: Reviewed
Date: 2007
Language: eng
Resource Type: conference paper
Identifier: http://hdl.handle.net/1959.14/91734
Description: The increasing pace of globalisation, and the concomitant international harmonisation and standardisation of accounting practices, has intensified interest in cross-cultural differences in the attitud ... More
Reviewed: Reviewed