Unethical Accounting Practice and Financial Reporting Quality: Evidence from Nigeria

This study examined unethical accounting practice and financial reporting quality in Nigeria. Behaving ethically is an essential and expected trait for professional accountants. The society places high premium of trust a...

Portfolio of Loans, Guarantees and Provisions

Economic development is realized on the resources of the society. In addition to work and capital accumulation, financial resources play an important role in economic evolution and growth. Economic agents that do not cur...

The Level at which Accounting Professors Use Information Technology at Universities  

Olive-Growing in Italy: Economic and Multifunctional Aspects

Olive-growing in Italy represents a particularly qualified and appreciated field in food-processing productions. The relevant interrelations with the history, landscape, environment and culture of our country make olive-...

The Impact of New Management Accounting Practices on Strategic Buyer–Supplier Relationship within the Supply Chain: An Empirical Analysis within the Tunisian Context

The literature offers little empiric evidence on the role of management accounting in inter-firm relationships. So, in the following research, we examined the effect of the use of a set of new management accounting pract...