Despite the various studies covering outstanding issues on dividend payments and policies as well as their relevance to investors and price fluctuation within developed markets, similar studies are still scarce in the emerging markets. Moreover, very few studies only examined the influence of external factors on the dividend policy components. Thus, the current study aims at investigating the determinants of dividend payout among the Tunisian listed companies and particularly to inspect the influence of the Jasmine revolution on firms’ dividend policies. In line with this objective, the study employs panel data models using pooled data from the companies listed on the Tunisian Stock Exchange from 2003 through 2012. This specific study period has been selected because it includes the Arab uprisings events which started in Tunisia at the end of 2010. The findings indicated that net cash flow and market to book value have significant influence on the dividend payout, while the Jasmine revolution had no significant impact on the dividend payout among the Tunisian listed companies. The study extends the literature on the dividend policy towards a new context which is that of Tunisia. Furthermore, the study also enriches the literature by considering an important political and social event, which is the Jasmine revolution. The latter had major political, social and economic repercussions, not only in the Arab region but also on the global scale. Hence, the study provides insights on the possible influence of similar events on the dividend policy and the other factors that may influence its dynamics. This would also assist policy makers, regulators, as well as investors in elaborating strategies and policies for an optimal use of the dividend policy tools.

Two decades of financial scandals have seriously damaged the credibility of accountants as guardians of financial information. To repair this credibility, universities have been identified as crucial to the development of morally competent accountants for the future. In 2012, the Malaysian government joined this crusade through the release of a blueprint to revolutionize the Malaysian educational system. One of the key mandates of this blueprint is for Malaysian educational institutions to produce morally competent professionals. This study seeks to assess the progress of Malaysian universities in meeting this important mandate by evaluating the moral competencies of final-year accounting students enrolled at the International Islamic University Malaysia (IIUM). As IIUM is an islamic university, and all its final-year students are Muslims, an instrument was developed through a collaboration with Islamic accounting and Fiqh Muamalat scholars to measure the moral competencies of these students from a wholly Islamic perspective. Islam's two primary sources of guidance, The Noble Quran and Sunnah were relied upon to develop this instrument. The instrument called Muslim Accountant Moral Competency Test (MAMOC) contained ethical scenarios to measure nine qualities required for a morally competent Muslim accountant; 72 out of 90 enrolled final-year students were surveyed using MAMOC. The results of the survey revealed that according to IIUM's own grading system, the current crop of final-year accounting students were not morally competent enough to deal with the inevitable moral dilemmas they would face in the work place. The students were particularly weak regarding selecting an Islamically-appropriate place to work as well as in being diligent when discharging their accounting duties. On the bright side, the students showed a very clear understanding of the importance of being trustworthy and objective as professional accountants. The implications of these results is that at the moment, IIUM's accounting department is not meeting the government's mandate to produce morally competent professionals. The department has to re- examine its current curriculum as to it's ethics coverage, particularly regarding qualities that the students scored very low on. The department has as its stated mission the production of accounting graduates "who are professional competent and observe ethical norms in their conduct" (Bachelor of accounting programme description, n.d.). It must make sure it does all it can to fulfill this noble mission.

Accounting is the information system that measures business activity, processes the data into reports, and communicates the results to decision makers. Managerial accounting provides proper ways to understand the activities of companies particularly have manufacturing activities. It helps the managers and the owners of companies to get a better view of the financial data of the company. This paper aims to identify the managerial accounting techniques used in the manufacturing companies in Albania. In order to collect data, semi structured interviews have been done in major manufacturing companies in the main industrialized areas of Albania. The paper is divided into four chapters. First chapter presents an overview of some basics of managerial accounting. Following chapter discusses techniques of managerial accounting in decision making process that are subject in decision making process of manufacturing companies in Albania. In chapter three, the degree and level of awareness of managerial accounting techniques used by Albanian manufacturing companies are discussed. Last chapter focuses on conclusions and giving some suggestions on the use of managerial accounting techniques in Albania.

Independent auditing approving reliability of financial information revealed to those concerned in business which also known as accounting control or financial audit constitutes prominence for secure operation of capital markets and development of collaboration for healthy economic growth in globalizing world. Nowadays’ businesses should pay adequate attention to independent auditing due to getting aware of dependency of accurate and appropriate financial decisions plus gaining healthy financial structure to transparency of financial information. The aim of this study is to determine the role of Public Oversight Board in upgrading the reliability of independent auditing. On this direction, interviews are conducted with big four auditing companies as a qualitative research method and finding are evaluated respectively.

The purpose of this study is to determine the effects of culture on internal audit perceptions of professional accountant. In this regard, a model has been developed and tested. 4 hypotheses were constituted to test the model and a questionnaire was conducted to 153 professional accountants which are operating in TR90. Structural equation model was used to test the hypotheses. According to findings of the analysis, it may be seen that, uncertain avoidance have a negative effect on internal audit while power distance, individualism and collectivizm have no effect on internal audit.

Economic relations more and more complicated in today's world, accounting applications received at the same time at education and training, has become a major issue discussed in lots of scientific work and with the size of the meetings. Completely unique logic of accounting courses that require a systematic education and training process in itself can be taught at the desired level. At the end of the process; assessment techniques will be to evaluate the resulting output; exams,oral, homework, project, application, consisting of seminars or other methods. In this context, the most important question which must be answered will be “Which method gives the best result in the terms of evaluaiton?”. This question concerns not only accounting educators but also pedagogs. Of course there is not just one answer for this question. It may be differs from that type of education method and process, how to use which methods and measurement and evaluation methods depending on implemented. In this study “measurement and evaluation in accounting education” is analysed, and included prominent opinions in the light of researchs which located in literatüre.

Market efficiency is the most important factor affecting the situation as to whether to obtain excessive profits of the investors. In the study, the return of BIST-100 Index and the efficiency of its sub-indices Industrial, Technology, Financial and Service Indices were examined. Used Harvey linearity test, beside other tests analysis linearity without any pre-condition. This increases the power of the test. The data set used in this study is the period between 07.03.2000 and 09.22.2015 consists of 3723 observations. The results of the study say that the analyzed variables are nonlinear. According to the results of the nonlinear unit root test, all the variables examined have a stationary structure. The excess returns are concerned. Therefore, according to efficient market hypothesis, by using previous information excessive profits can be obtained in the markets.

Today’s competitive business environment has drastically increased the expectations of stakeholders from the accounting professionals. This has led the accounting educators to reshape their attributes in order to meet the mentioned expectations. Unless the accounting educator initially improves their own attributes, preparing the decision makers of tomorrow seems rather difficult. Therefore it has become the highest necessity to find out what these changing trends within the scope of the expectations of stakeholders so that education side can adjust accordingly. The aim of this research is to investigate what stakeholders expect from accounting education, share these crucial information with the accounting educators; so that expected attributes accounting students can be perfectly matched with the expectations of the stakeholders who will be in the position to employ the newly graduates of accounting.

Aim of this research is to reveal general trends by analysing postgraduate theses prepared on “Management Accounting In Hospitality” topics and published at Cohe Thesis Center study this topic by presenting a panaroma and to give an oppinion to practitioners about searches conducted. As a result of screening 14 postgraduate theses and 6 doctoral theses were found. Theses categorized with content analysis according to their various characteristics ,and also results and findings of the research studied deeply were discussed in their different and similar aspects. Years experienced an increase in the work done as a thesis, but it was found that work done in recent years. Thesis in strategic management accounting approaches are very committed to the issue.

Savaş kavramı sürekli ve gelişim değişim içindedir. Artık askerî savaşlar aysbergin görünen yüzünü oluştururken görünmeyen yüzünü ekonomik savaşlar oluşturmaktadır. Sürekli değişim ve gelişim içinde olan bir yapıda, Türk Silahlı Kuvvetlerinin karar mekanizmalarında görev alacak personelin kararlarında diğer kısıtlarla birlikte finansal kısıtların da olduğunu ve olayları tahlil ederken bu kısıtları da göz önüne alması gerektiğini bilmesi gerekmektedir. TSK’da verilen eğitimin sadece askerî niteliğe sahip olması, olayların tek boyutlu değerlemesine sebep olabilecektir. Bu yüzden Askerî Yüksek Öğretim kurumlarında diğer bilimsel dallarla birlikte Muhasebe ve Finans eğitimini içeren lisans programları ile bir farkındalık yaratılmak amaçlanmaktadır. Bu durumun öğrenciler tarafından algılanması ve analitik düşünce yapısının geliştirilerek savaş veya barış ortamında verilecek kararın rasyonel olması amaçlanmaktadır. Bu çalışmada Muhasebe ve Finans derslerinin askerlikle olan ilişkisi ve gerekliliği anlatılmaya çalışılmıştır.