Forthcoming articles


International Journal of Economics and Accounting


These articles have been peer-reviewed and accepted for publication in IJEA, but are pending final changes, are not yet published and may not appear here in their final order of publication until they are assigned to issues. Therefore, the content conforms to our standards but the presentation (e.g. typesetting and proof-reading) is not necessarily up to the Inderscience standard. Additionally, titles, authors, abstracts and keywords may change before publication. Articles will not be published until the final proofs are validated by their authors.


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International Journal of Economics and Accounting (8 papers in press)


Regular Issues


  • 2.0?: The Rise of Social Media Sites
    by Lauren Brengel 

  • Should the United States Transition from U.S. GAAP to IFRS?
    by Matthew G. Lubrano 

  • PUBLIC UTILITIES   Order a copy of this article
    by Tony Tinker 
    Abstract: How are the prices of utility charges for its services determined? Utility's rates are set on a cost-plus-profit basis. The profit is decided by using the regulated profit % to the amount that a firm invested in assets that produce the services; this investment is termed led the rate base). The regulated profit percentage is usually set at a level that will give the company at return on its investment that is termed the rate base. There are extensive differences between states in how each defines the rate base and in what constitute an allowable expense for rate setting purposes, although the general procedure des
    Keywords: Public utilities; companies; economic theory; income; tax.

  • OCCUPATIONAL CULTURE AND PERSONALITY.   Order a copy of this article
    by Aida Sy, Anthony Tinker, Emauel Saxe 
    Abstract: This paper is concerned with the study the relation of personality formation and personality types to the kinds of culture in which people lived. This was done by the work of social scientists, particularly cultural anthropologists, psychologists and sociologists. The topic focused into two main streams of thought that converged in this enterprise: the first emanating from psychoanalysis which emphasized the universality of certain basic personality determinants regardless of the cultural milieu, and the second from cultural anthropology and sociology which emphasize that personality traits are relative to the culture in which the individual lives. The cases were taken from examples from the US. Particular interests were given to immigrants groups.
    Keywords: Keywords: Cultural milieu; corporations; labour; self; anthropology.

  • Do Bank failure rates reflect state banking and economic conditions? An analysis across US states.   Order a copy of this article
    by Amit Ghosh 
    Abstract: Understanding the determinants of bank failures is extremely important in the post financial crisis-era for both bank managers as well as regional banking regulatory authorities. Using state-level data spanning the period 1980-2014 across all 50 states and District of Columbia, the present study examines the impact of state-banking and economic conditions on bank failure rates (BFRs) for both commercial banks and savings institutions. Using both fixed effects and GMM estimations, I find greater capitalization, overhead costs, liquidity and bank profits to lower BFRs while inferior credit quality, diversification, industry size, net charge-offs and non-performing loans increase BFRs. Moreover increases in commercial & industrial loans, individual and single-family residential loans reduce BFRs. On the other hand, multi-family residential, non-farmland, construction & land development loans increase BFRs. Finally, increases in state housing prices, state personal income and reduction in state unemployment rates lower BFRs.
    Keywords: state bank failure rates; bank balance sheet; state-level economic conditions; panel data estimations; financial stability.

    by Sorin Adrian Achim 
    Abstract: Mergers and acquisitions are presently an essential feature of the way business takes place internationally. Important resources are involved worldwide in such transactions. All companies planning mergers and acquisitions strategies should pay significant attention to marketing, image and corporate brand strategies based on the inarguable value added they could bring. Green marketing is one of the major tendencies in the actual, extremely competitive business environment. The increase in practices related to green marketing is due to, to the value and accent put by consumers on sustainability and sustainable development. Starting from these premises, the present paper intends to identify the approaches used in the fields literature in the study of these concepts, both individually and correlated, with the main goal of emphasizing, in the last part of the paper, the implications the integration of green marketing would have upon the performances of companies involved in merger and acquisition processes.
    Keywords: mergers and acquisitions; green marketing; integration process; company’s performance.

  • The Culpability of Accounting Practice in Promoting Bribery and Corruption in Developing Countries   Order a copy of this article
    by Olatunde Julius Otusanya, Sarah G. Lauwo, Ahmad-Khair Amal Hayati 
    Abstract: Bribery and corruption are increasing in the developing countries. It has been estimated that some $400 billion of bribe is paid to political elite in developing countries. Such huge amounts of money cannot be successfully executed without the active involvement of multinational companies (MNCs) from the Western countries. This paper examines the processes involved in the misapplication of accounting practice from the perspective of anti-social criminal practices. It analyses the implication of accounting practice in the construction of MNCs bribery and corruption activities. The paper locates MNCs enterprise culture and accounting practice within the broader dynamics of global capitalism to argue that the drive for higher profit at almost any cost is not constrained by accounting rules, laws and even periodic regulatory actions. The paper uses publicly available evidence to illuminate the role of accounting technology in concealing and facilitates MNCs corrupt practices in developing countries. Evidence is provided to show that to secure and retain business in developing countries and to gain competitive advantages MNCs have engaged in bribery and corruption. The paper also makes suggestions for reform.
    Keywords: Accounting; Bribery; Corruption; Multinational Companies; Developing countries; transparency; Accountability.

  • Accounting Convergence and International Investment Levels   Order a copy of this article
    by Jochen Zimmermann, Sebastian Andreas Tideman 
    Abstract: International investment is constrained by regulation and opportunity costs. Differing accounting systems have remained a major driver for opportunity costs. Convergence of accounting systems should therefore lead to increased levels of international investments. We test this proposition for Germany and the U.S. with quarterly data from 1991 to 2014. Building on the gravity model previously applied in physics and international trade, we show that convergence in accounting disclosure and enforcement regulation has led to higher levels of investment in both countries and overall. We also corroborate that disclosure and enforcement do not operate in isolation, but have a mutual effect.
    Keywords: Accounting Convergence; Disclosure; Enforcement; Regulation Distances; Interactions between Disclousre and Enforcement; International Investments; Gravity Model; De Jure Convergence; United States; Germany.