Asian Review of Accounting: Volume 3 Issue 2

RELIANCE ON BUDGETARY CONTROL, ENVIRONMENTAL UNCERTAINTY, AND THE PERFORMANCE OF MANUFACTURING AND MARKETING UNITS

Alan S. Dunk

Responses to environmental uncertainty have included designating marketing units to interface with the environment to enable manufacturing units to operate in conditions…

JAVANESE LANGUAGE SPEECH LEVEL: A METAPHOR FOR DESCRIBING ACCOUNTING PRACTICES

Tjiptohadi Sawarjuwono

This article argues that accounting practice is complex. The determination to implement a particular type of accounting practice is not a simple task. It is a decision that…

SUSTAINABLE MANAGEMENT OF COASTAL WETLANDS IN THE PHILIPPINES: AN EXPLORATION OF ACCOUNTING FOR SUSTAINABILITY

Roger L Burritt, Albert Salamanca

This article explores the possibility of reducing mangrove degradation in the Philippines, and enhancing attempts to obtain wetland sustainability, through the introduction of an…

INVESTIGATING THE RELATIONSHIP BETWEEN CULTURE AND ACCOUNTANTS' PERCEPTIONS OF PROFESSIONALISM

Mark Shying

Prior research has considered variations in accounting practice to be a function of a range of environmental factors. This paper investigates by means of a survey, the…

THE TRANSFER OF ACCOUNTING TECHNOLOGY: THE CASE OF MALAYSIA

Peter Carlson

This empirical study examines the ability of the Anglo‐American model of accounting (AAM) to satisfy the financial information needs of report users in information exists in all…

THE IMPACT OF ENVIRONMENT ON DISCLOSURE PRACTICES: AN EMPIRICAL STUDY

Kamran Ahmed

Prior studies on accounting and its environment that included culture as an explanatory variable have limitations because of their failure to operationalize it properly. The…

ACCOUNTING STANDARDS AND CORPORATE FINANCIAL REPORTING IN INDIA

P.L. Joshi, Jasim Abdulla

This study makes a critical examination of the present accounting standard setting process and current issues and practices of corporate financial reporting (CFR) in an Indian…