Asian Journal of Accounting Research: Volume 1 Issue 2 , Open Access

Measuring Board of Director Performance: An Overview and Future Research Opportunities1

John Nowland

This article provides a brief overview of the literature on board of director performance, highlighting the difficulties in attempting to directly measure the performance of…

Determinants Distribution of Financing and the Implications to Profitability: Empirical Study on Cooperative Sharia Baitul Maal wa Tamwil (BMT) in Indonesia

Oyong Lisa

Financing is one of the main activities and a major source of revenue for Islamic Cooperatives. This study aimed to analyze the effect of capital structure, third party funds and…

Developing an Accounting Textbook Using Collaborative Learning and IFRS for Senior High School Students in Indonesia

Diana Tien Irafahmi, Sulastri Sulastri

The 2013 curriculum mandates the importance of collaborative learning designed to educate students to be more productive, creative, and innovative with a high level of affective…

Integrated Reporting: Are Indonesian Companies Ready to Do It?

Amelia Setiawan

Many companies in Indonesia already have completed sustainability reporting (SR) in their corporate reporting eventhough the regulation has not required public companies to…

Practical Challenge of Content Analysis: An Illustrative Example from Recoding IC Information in the UK's Companies Annual Reports

Mara Ridhuan Che Abdul Rahman

Intellectual capital (IC) is believed to be more important resources to add the value of a company rather than physical assets. This gives rise to the increasing practice of…