Bridging the divides of online reporting
MetadataShow full item record
This paper looks at the possibilities of improving online reporting by closing the ‘digital divide’ through a ‘digitalised revolution’ and by narrowing the ‘accounting divide’ through the sharing of power and the expansion of membership in the International Accounting Standards Board (IASB). Paradoxically, whilst the IASB may have contributed to the ‘accounting divide’ it may very well possess the potential to close it and thus improve online reporting. The potential to bridge the ‘accounting divide’ rests with the greater participation by developing country members to exert influence and ownership of the accounting standards setting process.
Showing items related by title, author, creator and subject.
Kent, Michael; Ellis, K.; Locke, K. (2018)Audio description (AD) – also referred to as video description, video programming or descriptive video – is a track of narration included between the lines of dialogue which describes important visual elements of a ...
Coupling online control and inhibitory systems in children with Developmental Coordination Disorder: Goal-directed reachingRuddock, S.; Piek, Jan; Sugden, D.; Morris, Susan; Hyde, C.; Caeyenberghs, K.; Wilson, P. (2015)For children with Developmental Coordination Disorder (DCD), the real-time coupling between frontal executive function and online motor control has not been explored despite reported deficits in each domain. The aim of ...
Warton, Benjamin (1999)This thesis reports the results of investigations carried out into the composition of the saturate and aromatic unresolved complex mixtures (UCMs) in crude oils. It is divided into two sections. Section A reports on studies ...