The Practices of Accounting is influenced by many factors. The main factor that often be discussed are ethic- and Moral. These Factors will influence theories, concepts of accounting and accounting's se...
Intellectual property right (IPR), intellectual capital (IC), intellectual assets (IA) and the similar terminology are becoming more fashionable and gaining more importance and attraction as knowledge...
The aim of this study is to examine the direct and indirect effect of tax faimess, ethical attitudes and commitment on taxpayer compliance behavior. This study was conducted in Surabaya, East Java. Th...
This paper is mapping the environmental regulations and policies of the Indonesian Government. The regulations and policies are analyzed into the area of the environmental accounting. There are four d...
The objective of this research is to analyze the impact of supervisory action, organizational structure, job satisfaction and individual performance junior accountants in public accounting firm. This ...
Prior studies on Ijarah were mainly focusing on the economics, legal and financial aspects, there was, however, so far no in- depth study on accounting for Ijarah. The main objective of this study is t...
The discussion and analysis adopted the theory of Charles Hampden-Turner's organisational culture characteristics, which cover individual to culture (XI), reciprocal values (X2), cybernetic changes (X...
This paper provides some preliminary thoughts on a long-term qualitative research project investigating the development of Indonesian accounting thought. The first thought is to explicate accounting a...
Accounting standards harmonisation literature shows that from the beginning of the twenty first century IASs and IFRSs are receiving increasing attention from professional accounting bodies and stock ...