This review of the accounting education literature includes 101 articles published during
2018 in five journals:(1) Journal of Accounting Education,(2) Accounting Education,(3) …

A key factor for the success of the project management is the availability of a clear pre-
defined plan, minimizing risks and deviations from the plan, efficient management of …

Purpose This study aims to analyze antecedents of students' lack of proficiency (in preparing
financial statements, cash flow statements, cost volume profit analysis and budgeting) and …

This chapter presents an approach to teaching bond liabilities and investments in the typical
undergraduate Intermediate Accounting II course, using the statement of cash flows …

In facing the 4.0 industrial revolution era, almost all professions are required to change and
adapt, not only to be able to adapt to technology, but to optimally utilize technology. This …

This chapter advocates a teaching approach for the statement of cash flows (SCF) that
includes introduction of the SCF early in the curriculum using the accounting equation …

This paper is a response to the ongoing debate in the accounting profession on whether the
direct method is better than the indirect method when reporting cash flows from operating …

Selama pendemi Covid-19 kinerja keuangan perusahaan sektor properti dan real estate
mengalami penurunan. Namun, tahun 2022 menghadirkan peluang yang menguntungkan …

Nous revenons sur l'origine, l'intérêt pour l'entreprise, le mode de présentation et
l'enseignement des tableaux de flux de trésorerie. Nous comparons les différentes …

Cash flow analysis is an important and relevant object of research because companies often
do not effectively manage their cash flows. The main goal of managers is only to achieve a …