This paper reports the telephone interviews with 12 auditors (Big 5 and non Big 5) and 14 non auditors on the materiality thresholds adopted by them or by their organisations. Non auditors include fro...
The paper begins with a- description of the current practice of management accounting in Indonesia and the degree to which management accounting systems and management accountants are expected to chan...
The paper is historical. lt explores the development of accounting from the mode of ‘bookkeeping' knowledge to a ‘new' disciplinary power of accounting in lndonesia. lt argues that after the independe...
The concept of ethics education in commerce almostattracts as much cynicism as the term business ethics. ls there any place for ethics in a commerce degree? The short answer to this question from the ...