Browsing Research Output by Subject "accounting ethics"
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Ontology and epistemology: a transcendental reflection on decision-usefulness as an accounting objectivecounting Objective
(Sabinet, 2011)As key global accounting regulators, the FASB and the IASB have accorded much importance to the concept of decision-usefulness, especially in the context of the capital providers as a specific user group. However, a vague ...