This research monograph critically examines convergence of financial reporting in Germany by taking into account the influence of political, social and economic factors on accounting. This study makes an original and significant contribution by examining issues and biases in the convergence process that may challenge the assumption of superiority,

A mere few years ago it would have seemed odd to propose a Handbook on the treatment of management problems within a sphere of uncertainty. Even today, on the threshold of the third millennium, this statement may provoke a certain wariness. In fact, to resort to exact or random data, that is probable date, is quite normal and con venient, as we then know where we are going best, where we are proposing to go if all occurs as it is conceived and hoped for. To treat uncertain information, to accept a new principle and from there determined criteria, without being sure of oneself and confiding only in the will to better understand objects and phenomena, constitutes and compromise with a new form of understanding the behaviour of current beings that goes even further than simple rationality. Economic Science and particularly the use of its elements of configuration in the world of management, has imbued several generations with an analytical spirit that has given rise to the elaboration of theories widely accepted by the international scientific community. In this work we are proposing something a little more modest: to use, in the best possible way, data and information that are available for drawing up and applying techniques and instruments that are useful for current reality within the world of businesses and institutions, in an attempt to mislead ourselves as little as possible.

Perspectives on International Financial Reporting and Auditing in the Airline Industry draws on the framework of financial reporting in the global airline industry for the year 2018 and focuses on the airline financial reporting based on IFRSs and audit of airline financial reporting based on International Standards on Auditing.

Since the late 1980s, a large number of very user-friendly tools for fuzzy control, fuzzy expert systems, and fuzzy data analysis have emerged. This has changed the character of this area and started the area of `fuzzy technology'. The next large step in the development occurred in 1992 when almost independently in Europe, Japan and the USA, the three areas of fuzzy technology, artificial neural nets and genetic algorithms joined forces under the title of `computational intelligence' or `soft computing'. The synergies which were possible between these three areas have been exploited very successfully. Practical Applications of Fuzzy Sets focuses on model and real applications of fuzzy sets, and is structured into four major parts: engineering and natural sciences; medicine; management; and behavioral, cognitive and social sciences. This book will be useful for practitioners of fuzzy technology, scientists and students who are looking for applications of their models and methods, for topics of their theses, and even for venture capitalists who look for attractive possibilities for investments.

Provides an empirical examination of cultural influences on judgments of professional accountants from Australia, India and Malaysia in relation to a number of ethical issues in accounting including auditor-client conflict resolution, whistle blowing as an internal control mechanism and social desirability response bias.

This research monograph examines whether International Financial Reporting Standards (IFRS) are interpreted and applied in a consistent manner within and across countries, and questions the implicit assumption that accounting convergence will automatically lead to comparability in financial reporting.