The convergence process of national accounting practices into international standards requires significant changes on accounting regulation. Brazil has many examples of that: the creation of the Brazilian Accounting Standards ...

This research analyzes self-regulated learning in Accounting students in two public universities, presenting diagnosis, dimensions and possible explanations, contextualized from the gender, age and stage in the course. The ...

Abstract This paper explores the complementary use of two instruments to manage capital-account volatility in developing countries: capital account regulations and counter-cyclical prudential regulation of domestic financial ...

En el libro “Accounting theory: research, regulation and accounting practice”, el profesor australiano Michael Gaffikin ofrece al lector una idea del origen y amplio desenvolvimiento de la teoría contable durante el siglo ...

The convergence process of local accounting standards into international standards requires significant changes in accounting regulation. Accountants and auditors are working hard to understand and familiarize themselves ...

Abstract The Chilean experience with price-based capital account regulations (i.e., deposits or reserve requirements on capital inflows) has been subject to extensive discussion in the recent literature. This paper presents ...

In this paper we analyse the advantages that the application of blockchain technology brings to accounting information systems (AIS), but also highlight the potential issues with its use. We examine the use of blockchain ...