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Direct linkBotafogo, Frederico – Accounting Education, 2019
We review and interpret two propositions published by Ellerman [2014. On double-entry bookkeeping: the mathematical treatment. "Accounting Education," 23(5), 483-501] in this journal. The paper builds on this contribution with the view of reconciling the two, apparently dichotomous, perspectives of accounting measurement: the stock and…
Descriptors: Accounting, Syntax, Income, Measurement
Morrill, Janet – Accounting Education, 2019
Internationally educated professionals (IEPs) encounter significant barriers to entry to their professions upon immigrating. Obtaining education in the new country is an effective means of improving their positions. While universities emphasize the need to attract and serve adult learners and a more diverse clientele, the specific needs of…
Descriptors: Accounting, Foreign Students, College Students, Transitional Programs
