This chapter aims to put light on the positive accounting theory and related empirical studies and identify its broad contributions to the accounting research. The Journal of Accounting Literature is published by the Fisher School of Accounting at the University of Florida. Downloadable! In most of the businesses either it is small or medium for managing the finances some type of accounting software is used by the business owners. Literature review of managerial accounting. 2. The study analyses in five steps how corporate governance, ethical behaviour, accounting manipulation, detection techniques and forensic accounting are related to fraud. This paper presents an overview of the academic fair value literature relevant to the Post-Implementation Review—IFRS 13 Fair Value Measurement. The objective of this paper is to: (a) provide a review of the relevant academic studies that assist in answering the questions in the International Accounting Standards Board’s (IASB) Request for This literature review highlight nuances in the taken-for-granted assumptions of management accounting in production environments. This review of the accounting education literature includes 108 articles published during 2016 in six journals: (1) Journal of Accounting Education, (2) Accounting Education, (3) Advances in Accounting Education, (4) Global Perspectives on Accounting Education, (5) Issues in Accounting Education, and (6) The Accounting Educators’ Journal.This article updates prior accounting … 1. Literature review on forensic accounting. Secondly, it will explore the ethical issue of accounting standards and benchmark. Management Accounting, Literature Review, Value Chain, Information System, Performance Evaluation. This can serve as a basis for future research, and thus provide a framework for asking more precise and focused research questions., – All papers published in prominent accounting journals during a 15‐year period were examined. This review of the accounting education literature includes 97 articles published during 2015 in six journals: (1) Journal of Accounting Education, (2) Accounting Education, (3) Advances in Accounting Education, (4) Global Perspectives on Accounting Education, (5) Issues in Accounting Education, and (6) The Accounting Educators' Journal. The paper "Accounting for Sustainable Management " is an outstanding example of a management literature review. By analyzing the relevant literature on domestic earnings management, it can be seen from the above analysis that the literature on earnings management is mainly focused on the factors affecting earnings management, accounting for 69% of the literature on earnings management in the five years from 2015 to 2019. Mikhail Bakhtin was born in Orel, Russia on November 17 1895. Prior literature provides empirical evidence that financial performance improves for core remaining operations after a firm discontinues some of their operations. Literature Review According to Pulakanam and Suraweera (2010), accounting software used in Australia carry business oriented activities in contrary to operating system or other environment software. Literature Review on Audits and Auditing. The populace sector is concerned with bring forthing and supplying certain goods and services to the population. 81, No.3, pp. At the same time from academicians the theory and underlying concepts of accounting A Literature Review On Human Resource Accounting Paper ID IJIFR/ V 3/ E 6/ 009 Page No . 5. The Accounting Review. Author: Arnica, Rating: 5/5 based on 9 reviews, Price: $5/page. Vol. Conclusion. Get help with your assignments, homework, coursework, essays, dissertations and more from the best in tutoring and academic help. If you are looking for help with your literature review then we offer a comprehensive writing service provided by fully qualified academics in your field of study. This accounting education literature review is organized by five major sections corresponding to traditional lines of inquiry in the accounting education literature. Angela Wheeler Spencer and Thomas Z. Webb (2015) Leases: A Review of Contemporary Academic Literature Relating to Lessees.Accounting … Journal of Accounting Literature. Literature Review Synthesis Actually, most of decision theory is normative or prescriptive, i.e. Assessment Task #1 Literature Review Write-Up This literature review concerns the texts ‘Introduction’ from Rabelais and His World by Mikahail Bakhtin and ‘Some Psychodynamics of Orality’ from Orality and Literacy by Walter Ong. Example Literature Reviews. 3. EXCERPT: Effect of network organization on alliance formation: A study of the Japanese automobile ancillary industry. OBJECTIVE OF THE STUDY The main objective of the present study is to explore the literature review related to human resource accounting. The example literature reviews below were written by students to help you with your own studies. This literature review is conducted based on published articles during the period 1976-2013 in nine leading journals related to auditing. Our objective is to provide a review of positive accounting literature in order to synthesize findings, identify areas of controversy in the literature, and evaluate critiques. A computerized accounting system, as mentioned by Marivic (2009), is a method or scheme in which financial data related to business transactions are being recorded, organized, summarized, analyzed, interpreted and communicated to … Still we believe that this review will be useful to the standard setters, accounting profession and academic accounting community as a whole. ...Literature Review: Key Research Sources Journal of Cotemporary Accounting and Economics The Journal of Contemporary Accounting & Economics is committed to issuing high quality manuscripts that thoroughly apply economics and legal theory to accounting and auditing with an emphasis on realistic research. accounting. Section 2 summarizes articles on curriculum and instruction. Literature Review. discursive literature review will consider five central themes in the sphere of accounting ethics. The first simple accounting records are found in the writings of Babylonian, Chaldeans, Assyrians and Sumerians in Mesopotamia. Usually, a literature review can be described as an objective, concise, and critical summary of published research literature pertinent to the subject being researched in an article. A literature can be an end in itself (an analysis of what is known about a topic) or a prologue to and rationale for engaging in primary research. An literature review examples on finance and accounting literature reviews is a prosaic composition of a small volume and free composition, expressing individual impressions and thoughts on a specific occasion or issue and obviously not claiming a definitive or exhaustive interpretation of the subject. Cash flow accounting involves the reporting of classified list of last year’s cash flows, and a set of forecast cash flows, with supporting analysis of the variances between last year’s actual and forecast cash flows. Section 3 includes articles on instruction by content area, and Section 4 summarizes articles about educational technology. Management Accounting Literature Review 1128 Words | 5 Pages. The objective of the Journal is to contribute to dissemination of knowledge through publication of (1) high quality state-of-the-art review … Abstract: “The last few decades there has seen a large amount of interest in the changing of management accounting, issues and role of management accountants, showing that management accounting might have lost some relevance to the function of management and other financial and managerial information … These assumptions may therefore be challenged. Academy of Accounting and Financial Studies Journal Volume 22, Issue 4, 2018 1 1528-2635-22-4-250 SYSTEMATIC REVIEW OF LITERATURE ON EFFECT OF LIQUIDITY ON BANK Salihu Liman Mairafi, Nasarawa State University, Keffi & Universiti Utara research under other accounting regulations due to scarce literature, especially on the recycling issue. The time of theoretical accounting recognition is considered to be the year 1494, when Venetian mathematician Luca Pacioli published a book titled ?Summary of … The idea of sustainable development, from which the 653-676. This… It is analysed that operating system or other environment software upgrades are generally not transparent to the organizations. This article updates prior accounting … IMPACT of TECHNOLOGY CHANGE on ISSUE AREAS RELATED to HEALTH, EDUCATION and YOUTH: In recent years, as China has become the world’s second largest economy, the development of the market economy has reached a new level. 2.0 Literature Review 2.1 Brief Background of the Mauritanian Public Sector. With these general observations in mind, the following review attempts to discern loci in the literature that illustrate and illuminate some of these complexities of analysis. Chapter 2: Literature Reappraisal. The Senior Editors are Professor Stephen Asare and Professor W. Robert Knechel. Accounting standards convergence, accounting standards harmonization, economic crises, growth in disclosure – The purpose of this paper is to provide a structured overview of literature in the nexus of trust and accounting. Ethics and the professional accounting firm: A literature review Keywords: Literature, Measure, Quality, Financial Reporting, Influences Paper type: Literature review Introduction Some researchers have conducted general reviews on various facts surrounding the quality of financial reporting. First, it will discuss the epistemological advances in accounting ethics. This review of the accounting education literature includes 101 articles published during 2018 in five journals: (1) Journal of Accounting Education, (2) Accounting Education, (3) Advances in Accounting Education: Teaching and Curriculum Innovations, (4) Issues in Accounting Education, and (5) The Accounting Educators’ Journal. We organize our review around four main threats to auditor independence, namely, (a) client importance, (b) non-audit services, (c) auditor tenure, and (d) client affiliation with audit firms. This section of literature review will focus on Accounting Information System in relation with the employees and the business as a whole. it is concerned with identifying the best decision to take, assuming an ideal decision taker who is fully informed, able to compute with perfect accuracy, and fully rational. resources accounting is an accounting analysis system and in the last decade a large body of literature has been published for setting the various procedures for analysis. Positive research in accounting started … Three conclusions, which are complementary rather than competing, can be drawn based on this literature review. Accounting as a practice has existed since the earliest times of humanity. 5482 words (22 pages) Essay. He was associated with the Russian formalists, and this text … Literature Review History. If such accounting is not there, then the management runs the risk of taking decision that may improve profit in the short run but may also have severe results in future. 1 This review article is the 14th in a series of accounting … Introduction.