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Showing 1 to 5 of 5 for “"professional accounting bodies"”.

  1. Accounting career decision-making choices of rural high school learners in Amathole East, Eastern Cape, South Africa

    … various careers. This study sought to understand accounting career decisionmaking choices of rural high school learners in selected schools of Amathole East in the Eastern Cape, South Africa. The purpose of this study was to understand what influences or motivates the career choices of rural high …

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  2. The Emergence of Sustainability Reporting in Pakistan – The Institutional Logics Perspective

    … by the combination of market, corporate and professional logics. These logics, which collectively make a business case, are propagated mainly by the leading corporates, professional accounting bodies, non-governmental organisations and consultants. These actors through different events (e.g. …

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  3. Accounting Change in Municipal Corporations 1835 to 1935

    … why municipal corporations developed the accounting methods that they used over the period under review. It questions the statement by Jones (1992, 42) that local authorities in general adopted the accounting techniques that they did because of statutory obligations by an examination of …

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  4. The new Spanish accounting regulatory framework: a case study of accounting regulation change in a European economy in transition

    In this thesis the Spanish accounting regulatory framework is considered as a research case study. The main objective is to illustrate the issues faced by accounting systems in European economies in transition. Many Eastern European countries undergoing an economic transition have applied for …

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  5. The evolution of internal control 1949-1988

    This thesis examined changes in the definition and concept of internal control over the period in which the definition published by the American Institute of Accountants in 1949 was in effect. Evolution of internal control took place under the influence of conflicting pressures: the desire of …

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