Asian Review of Accounting: Volume 9 Issue 2


Table of contents

Teaching and Learning Gaps in Accounting Education: Implications for the Employability of Accounting Graduates

Dennis W Taylor, James Fisher, Maliah Sulaiman

There is a substantial body of empirical literature on university students' self‐perceived approaches to learning, but evidence on instructors' perceptions of the way they…

The Implementation and Benefits of Activity‐Based Costing: A Hong Kong Study

Gongmeng Chen, Michael Firth, Kyungjoo Park

Activity‐Based Costing (ABC) is a relatively new accounting system that has received a substantial amount of publicity and is heavily marketed by consulting firms. In…


The Moderating Effects of Personality and Compensation Schemes on the Budgetary Participation ‐ Performance Relationship

Simon TW Leung, Samuel YS Chan

Using a contingency approach, this study examines the moderating effects of personality and compensation schemes on the budgetary participation ‐ performance relationship…

Accounting Performance of Firms Pursuing a Share Repurchase Strategy

John P Evans, Robert T Evans

Drawing from earlier work and market sentiment, two non‐mutually exclusive hypotheses were framed to test the proposition that share repurchase programs are a performance…


Usefulness of the Statement of Cash Flows: Evidence from Indian Mutual Fund Analysts

Salleh Hassan, MS Narasimhan, Theo Christopher

This study revisits the issue of the usefulness of the Statement of Cash Flows (SCF) by examining the perceptions of mutual fund investment analysts in India on the…

International Harmonisation and the Japanese Accounting System

Chitoshi Koga, Keith A Houghton, Alfred Van‐Ho Tran

The fundamental question on the internationalisation of accounting standards is whether a nation should harmonise with international standards or not. This paper addresses…

The Use and Perceived Importance of Annual Reports by Accountants in the Service Industry in Malaysia

Azhar Abdul Rahman

This study examines the use and perceived importance of annual reports by accountants in Malaysia. Using a postal questionnaire survey, the study focuses on (i) the range…

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  • Prof. Haiyan Zhou