Management Control in Medium Tunisian Enterprises: A Study through Cognitive Mapping of Management Controllers

In this article we will try, on the one hand, to make a literature review of studies on the determinants of the design of the control system management in medium enterprises. On the other hand, we will try to propose and...

Quality Assurance System in Higher Education 

The Effect of Surplus Free Cash Flow on the Relationship between the Board Structure and Earnings Quality of Companies Listed on Tehran Stock Exchange

In this study, is evaluated the effect of surplus free cash flow on the relationship between board structure and earnings quality of listed companies in Tehran Stock Exchange. This study attempts to empirically examine t...

Corruption Control in the Public Sector and the Nigerian Accountant

Corruption has become a systemic problem in Nigeria with its negative effects on every facet of the economy. This study examines the role of accountant on corruption control in the Nigerian public sector and the impact o...

The Challenges for Establishing the Convergence of Accounting Reporting Among Different Countries

The purpose of this study is to exam the challenges for establishing the convergence of accounting reporting among different countries. The role and efforts by the International Financial Reporting Standards (IFRS), the...