When you think of data in accounting, perhaps you think of the reams of transactional information in...

A budget gaming behavior is an act of intentional and planned manipulation by managers regarding sal...

The term ‘triple-entry’ was initially coined in 1986 by Yuji Ijiri, an accounting scholar. He pr...

The space economy entails entity transactions relating to activities conducted in outer space. This ...

Spotlight Accounting is based on dialogic, pluralistic, external accounting properties. Thomson et a...

The Balanced Scorecard (BSC) was developed in its original form by Kaplan and Norton (1992, 1996) to...

In evaluating a business decision, it is essential to understand how the costs associated with a giv...

The role of management accountants, or finance and accounting professionals, involves partnering in ...

A strong plan is the baseline of action at a corporate level, where businesses feel the growing expe...