Parallels Between the Gilgamesh Surge Account and the Scriptural Surge Account - Free Essay Example

There are numerous parallels between the Gilgamesh surge account and the scriptural surge account starting specifically with God picking a noble man to construct an ark because of an approaching extraordinary surge. This surge or flood was meant to get rid of all humans because God or gods were displeased with them. In the two records, all types of creatures were to be on the ark, and winged animals were utilized after the downpours to decide whether surge waters had dried up anywhere and uncovered dry land. In both the Epic of Gilgamesh and the Hebrew bibles story, the flood was caused because the humans were behaving badly and had to be punished. This then lead to death, destruction, and rebirth all caused by billions of gallons of water flooding the earth. These texts share unusual themes with key elements occurring in the same order and sequence, and we cannot brush this off by simply saying that this was just an instance of the same combination of uncommon unrelated motifs in the same sequence. In the Epic of Gilgamesh, the gods decide to destroy mankind by causing a fatal flood that lasted for six days and six nights. In the Hebrew bible, also known as the old testament, God also decides to flood the earth due to the humans bad behavior, only for a longer time. In Genesis the storm lasted for 40 days. And rain fell upon the earth forty days and forty nights (Genesis 7:12). These two details are very parallel to each other, along with many other similar details in both texts. For a long time, there has been a controversy around the very similar details, and whether one copied from another. The situation at hand definitely makes it seem as if the Hebrew bible consciously and purposely derived ideas and motifs from the Epic of Gilgamesh. The Epic of Gilgamesh emerges as one of the soonest known works in the mankinds history. It is an epic sonnet whose exposition portray the story rotating around the life of a man named Gilgamesh. Gilgamesh was the King of Urukthe superb Sumer ian city that is situated in present day Iraq. This noteworthy wonderful bit of writing really originates before Homers most punctual works by 1500 years.

Martin Luther and John Calvin as Religious Leaders of the...

Martin Luther and John Calvin as Religious Leaders of the Reformation Martin Luther became an Augustinian Monk in 1505. He spent two years studying Scripture before being ordained as a priest. In 1510, Luther was sent to Rome and was shocked by the spiritual laxity. After finishing his theological doctorate, he became a professor at Wittenberg, in 1515, Luther became the district vicar. Luther began to develop his own theology and in 1516 he felt compelled to protest the dispensation of indulgences. Indulgences were sold to forgive sinners. Luther posted his 95 Theses on the door of the castle church. He was asked to recant by the Cardinal and refused. Many theologians also believe that†¦show more content†¦Because of Luthers conservatism and the political conditions of 16th-century Germany, the Lutheran churches originated as territorial churches, subject to the local princes. The local organization still has the most important place in church polity, but there is a growing tendency toward a more organized church. Lutheranism has tradition ally stressed education, and there are many Lutheran schools, colleges, and seminaries throughout the world. Since the mid-18th century, Lutherans have had a program of Christian service for women called the Deaconess movement. The world membership of Lutherans is about 61 million. John Calvin was a lawyer, but he became dedicated to reforming the church. In the 1520s the people of Geneva revolted against their rulers and Calvin was invited to build a Reformed Church of Geneva. He rearranged the organization of the church governing system and the social organization of the church and the city. He organized based entirely on biblical principles. He imposed a strict moral code derived from the scriptures. The citizens of Geneva saw Calvin as imposing a new form of papacy on the people. Calvin was exiled from Geneva in 1538. Calvin moved to Strasburg and began writing commentaries on the Bible which he entitles Institutes ofShow MoreRelatedMartin Luther And The Protestant Reformation13 26 Words   |  6 Pagessuch as, John Smyth establishing the baptist church, and the church prohibiting Galileo from further scientific work. Later in 1618 the 30 years war started, and in 1621 the church banned Johann Keplers the â€Å"Epitome of the Copernican Astronomer†. All of these events contribute to the idea that the church had all the power. Thus the Religious Reformation period was the most important time because new religions were formed and the RCC had all the power. Indeed supporters of the Reformation ReligionsRead MoreThe Most Important Results Of The Reformation994 Words   |  4 PagesBryan Cuevas Professor Acevedo His211-N02 8 October 2015 The Most Important Results of the Reformation Era There are several results of the Reformation Era that are important. The Reformation Era made a big impact in recent studies of history. One of the most important results of the Reformation Era is the Martin Luther 95 theses. Another really important results that impacted the Reformation Era is religion. Religion is really significant back then because of how powerful God or God’s were. TheseRead MoreThe Events Of The Reformation988 Words   |  4 PagesReviewing The Reformation Before the Reformation was redesigned, there were brutal religious rivalries on a daily basis. The Bible was used, dramatically, in restricting authority and actions of citizens; brainwashing, and surrounding their lives in the Catholic Church. Due to the amount of effort forced upon citizens, they believed passionately and strongly in the word of the Pope and Church; citizens would torture, while the Church would imprison anyone who questioned or mislead the obstructionsRead MoreGovernment And Law In Reformation Theology . The Protestant1105 Words   |  5 PagesGovernment and Law in Reformation Theology The Protestant Reformation’s initiation through Martin Luther’s criticism of the Catholic Church with his Ninety-Five Theses brought about a united front of Huldrych Zwingli, John Calvin, and Martin Luther and their attempts to reform the Catholic Church, all of whom eventually split from the Church and started their own religious movements. As the Reformation movement flourished under each leader, their theological differences eventually split the movementsRead MoreWhat Were The Conditions Created During The Later Middle Ages Which Laid The Groundwork For The Reformation? Essay1886 Words   |  8 PagesThe Reformation Question 1: What were the conditions created during the later Middle Ages which laid the groundwork for the Reformation? I have chosen to look at: the effects of the black death the ending of the feudal system the growth of humanism and science The Protestant Reformation took place in Europe, beginning in the 14th century. It was the movement in which the church established a new branch of Christianity; Protestantism. The Reformation was caused by the Western Schism, RenaissanceRead MoreThe Decline Of The 16th Century Reformation Essay1448 Words   |  6 PagesThe 16th century reformation (from the Latin word reforma, meaning change) was a revolt against the excessive power wielded by the Catholic Church throughout Europe in the 16th century, and lead to the eventual founding of Protestantism. The reformation ended the dominance of Europe by the Catholic church, separating Christians into Protestants and Catholics, and was a turning point in religious and European history. At the beginning of the 16th Century, Europe was dominantly Catholic. The CatholicRead MoreThe Reformation And The Reformation1421 Words   |  6 Pagesthe Catholic Church many people were dissatisfied about their faith during the Renaissance. This led to a period called the Reformation, which began in 1517. The Reformation was led by radical critics Martin Luther and John Calvin, who questioned the teachings and practices of the Roman Catholic Church, due to their selling of indulgences and stray from the Bible. The Reformation started in central Europe and spread to encompass most of the continent, during which time people left the Roman CatholicRead MoreThe Sixteenth Century : An Era Of Extreme Turmoil And Change Within The Catholic Church1587 Words   |  7 Pagesonce solid and united religion centered around the Papacy in Rome became splintered and thrust into the middle of a literal crisis of faith. Martin Luther, John Calvin, King Henry VIII and the Anabaptist groups all dir ectly challenged the supreme authority of the Roman Catholic Church leading to wars of both the spiritual and earthly variety. Martin Luther, a monk born in 1482 AD who ironically began his life as a devout Roman Catholic teacher of divinity at the University of Wittenburg sparkedRead MoreProtestant Reformation Essay1711 Words   |  7 PagesHave you aver questioned authority or superior forces than yourself? Martin Luther and John Calvin, two famous theologians deeply questioned their times authority, the Catholic Church. These two had created a new way of thinking and voicing it out, especially when it comes to religion. Questioning the Catholic Church and the works that came with that made both of them landmark points in the world’s history but the question relies on why they attacked the fundamental principles of the church. TheRead MoreFive Solae Essay1392 Words   |  6 Pageslifestyle, based on private prayer, worship, study, and individual ethical choice. This was difficult for many to do.† Not only was the Protestant Reformation a crucial time in the history of Europe, but also in th e history of the entire world. The Protestant Reformation marked a massive alteration of religion. New religious ideas flourished during the Reformation, thus, challenging the beliefs of the Roman Catholic Church. A storm of question began to emerge against the Roman Catholic Church because its

Mrs. Macteer and Mrs. Breedlove - 1780 Words

Parental guidance and support are key components of the foundation of a child’s growth and development. Without either, a child cannot grow and develop properly. In her novel The Bluest Eye, Toni Morrison examines the effect of different mothers on their respective children through the characters of Mrs. MacTeer and Mrs. Breedlove. Throughout the novel, both characters express their thoughts and feelings through words, with Mrs. MacTeer having a few fussy soliloquies and Mrs. Breedlove having a few interior monologues to get their points across. Although Mrs. MacTeer and Mrs. Breedlove are two entirely different individuals, their respective fussy soliloquies and interior monologues greatly reflect one another. Giving to charity doesn’t†¦show more content†¦She simply gave up on ever feeling glamorous or happy, something that is only fueled by the growing unhappiness of her marriage. As she stated, â€Å"Cholly poked fun at me, and we started fighting againâ⠂¬ ¦He begin to make me madder than anything I knowed† (Morrison 123). As much as she tried, Mrs. Breedlove could no longer escape her unhappiness. It was simply escalated by the cinema. From the very beginning of Pecola’s life, her mother ingrains in her the idea that she is ugly—a concept that Mrs. Breedlove herself is viewed as due to her missing front tooth and her skin color. After her birth, she refers to Pecola as being â€Å"a right smart baby† but â€Å"a cross between a puppy and a dying man. But I knowed she was ugly. Head full of pretty hair, but Lord she was ugly† (Morrison 126). Mrs. Breedlove acknowledges that Pecola is a smart girl, but doesn’t view it as an impressive quality. Instead, she focuses on the fact that her daughter is unattractive. As Spies mentions, â€Å"even by her own mother, Pecola has been denied the slightest notion of being valuable or worthy of love† (Spies 15). By denying value and love to her daughter, Mrs. Breedlove is instilling in Pecola the same self-hatred that Cholly and society has instilled in herself. Mrs. Breedlove’s unhappiness is unquestionably the reason for Pecolaâ €™s own dissatisfaction and unhappiness. Although Mrs. MacTeer and Mrs. Breedlove are two entirely different individuals, their thoughts areShow MoreRelated Family Relationships in Morrisons The Bluest Eye Essays1781 Words   |  8 Pages Family Relationships in Morrisons The Bluest Eye â€Å"The Bluest Eye† by Toni Morrison, is a story about the life of a young black girl, Pecola Breedlove, who is growing up during post World War I. She prays for the bluest eyes, which will â€Å"make her beautiful† and in turn make her accepted by her family and peers. The major issue in the book, the idea of ugliness, was the belief that â€Å"blackness† was not valuable or beautiful. This view, handed down to them at birth, was a cultural hindranceRead MoreThe Bluest Eye By Toni Morrison Essay931 Words   |  4 Pagesover the other. This complex brought forth identity issues, especially women. In The bluest Eye by Toni Morrison the main character is a young girl named Pecola Breedlove, growing up in Lorain, Ohio, after the great depression. Nine year old Claudia MacTeer and her ten year old sister Frieda are also main characters. The MacTeers take in Pecola, and the young girls build a relationship with one another. Pecola had a difficult life at home with her own family, and even at school she is teasedRead MoreThe Bluest Eye Analysis921 Words   |  4 Pagesa novel of great length is very long on complexity. It tells the story of Pecola Breedlove, a young African American girl immersed in poverty and made â€Å"ugly† by the Society of the early 1940’s that defines beauty in terms of blonde haired white skinned , and in this case specifically Shirley Temple. The novel opens in the fall of 1941, just after the Great Depression, in Lorain, Ohio. Nine-year-old Claudia MacTeer and her 10-year-old sister, Frieda, live with their parents in an old, cold andRead MoreToni Morrisons The Bluest Eye1281 Words   |  6 Pagesus can foster a sense of belonging or lead to rejection and isolation. In Toni Morrisons novel The Bluest Eye, we see a community affected by poverty, institutionalized racism, sexual abuse and the influences it has on a little girl named Pecola Breedlove and how it shapes her own self image, as she is constantly reinforced with negative messages about herself and her family everywhere she goes. This eventually leads her to believe that there is something inherently wrong with her, and the only wayRead MoreWilliam Shakespeare s A Good Game1794 Words   |  8 Pagesthe novel, Mr. Macteer is a minor character. He is Claudia and Frieda’s father. There are only a few scene in the novel were Mr. Macteer is seen. One is whe re he is watching his daughters play and he smiles. He enjoys seeing his children happy. He also is very protective of his daughters. He goes after Mr. Henry after he touches Frieda inappropriately. He chases Mr. Henry down and punches him in the face. He also tries his best to teach his daughters how to care for themselves. Mr. Macteer is alsoRead MoreMetamorphosis in Toni Morrisons The Bluest Eye2179 Words   |  9 Pagesthat was necessary. Curiosity is also seen from the peripheral character of Rosemary in this scene. Rosemary gets caught spying on Frieda and Claudia in Pecola’s moment of distress. Rosemary, even younger than Claudia, ignorantly points out to Mrs. MacTeer that â€Å"they’re playing nasty† (Morrison 30). The girls in Morrison’s novel display curiosity to show that being a girl involves learning from experience, which ultimately implies vulnerability. A major theme in The Bluest Eye centers on the vulnerabilityRead MoreThe Difference Between Adolescence And Adulthood In Toni Morrisons The Bluest Eye1521 Words   |  7 Pagesothers would stay behind and clean rather than watch the operation that was necessary. Curiosity is also seen from Rosemary in this scene. Rosemary is caught spying on Claudia and Frieda during Pecola’s moment of distress. Rosemary then goes to tell Mrs. MacTeer that â€Å"they’re playing nasty† (Morrison 30). The young girls in Morrison’s novel show curiosity to show that much of being a girl is learned from experience, rather than being taught, which ultimately creates vulnerability. A major theme in TheRead MoreThe Bluest Eye By Toni Morrison1587 Words   |  7 Pagesdid not officially end until 1865 in the United States, racism was apparent during the 1940s as seen through Toni Morrison’s The Bluest Eye. This theme is highlighted throughout the entire novel, especially via the daily lives of the MacTeer family and the Breedlove family. The Bluest Eye provides an expanded illustration of the ways in which internalized white beauty standards deform the lives of black girls and women. Implicit messages that whiteness is superior are everywhere, including the whiteRead MoreThe, And, Beauty, Goodness, Cleanliness And Purity1252 Words   |  6 Pagesâ€Å"The Breedloves did not live in a storefront because they were having temporary difficulty adjusting to the cutbacks at the plant. They lived there because they were poor and black, and they stayed there because they believed they were ugly† (Morrison, 1998, p. 38). This is the general feeling of man y of the characters throughout the book. A big reason for these feelings derives from the term Whiteness. The qualities associated with this term include: beauty, innocence, goodness, cleanliness, andRead MoreThe Real Cholly Breedlove900 Words   |  4 Pagescharacters, Cholly Breedlove, can be examined through a Freudian psychoanalytic lens, as he struggles with things like the structure of his personality and the Oedipal complex. Cholly is clearly a troubled man and throughout the story he experiences difficulty in trying to find a balance between his id and superego. Cholly also struggles with the Oedipal complex, raping his daughter, Pecola. This action ties in with his id, in that he acts impulsively to fulfill his wants. Cholly Breedlove, a main character

Research on Accounting Software/packages used in Australia

Question: Discuss about the Research on Accounting Software/packages used in Australia. Answer: Introduction Implementation of the off-the-shelf Small Business Accounting (SBA) software has turned out to be renowned among the medium and small sized businesses, as it has started becoming technically powerful and affordable. In addition to that, implementing and choosing affordable accounting software from among several accessible software packages is generally complex for the Australian small businesses (Contractor et al., 2015). Employing interpretive approach relied on a qualitative research methodology, the current research deals with the challenges experienced by small business in Australia through implementation of SBA software. User confusion that is devoid of external support and guidance along with accounting skills have been recognized as vital issues experienced by small businesses in Australia through SBA software implementation. Moreover, external consultants has a considerable role in considerable implementation of the SBA software but recently extremely, less research exists in this subject. Accounting Software/Packages Concept According to Kyng et al., (2013) accounting software falls within the accounting information system (AIS) serves as a computer software that stores and processes accounting transactions in the functional modules like accounts payable, payroll, trial balance and accounts receivables. A third party might acquire the company that uses it by off-shelf pacakaged software such as QuickBooks and MYOB or can develop this in-house. Loyeung et al., (2016) stated that accounting software/packages can also be combination of third-party application software package along with local advancements that differs increasingly in its cost or difficulty. In contrast, May (2016) indicated that modern packaged accounting software records financial transactions efficiently along with presenting useful accounting reports. However, this would help in providing functionality to aid in the decision-making process of the managers to ensure competitive supremacy. Ng et al., (2013) revealed that Small Businesses Accounting (SBA) software employed in Australia has attained great huge technological advancements in speed, power, flexibility, and sophistication in the current years. These researchers have also observed that with the growing years, software supplies considered adding highly innovative features to their financial packages namely web interfaces along with efficient integration along with supply chain and several applications. These have also modified products of the Australian small and medium companies for making them useful for the non-accountants. Research on Accounting Software with Evidence According to Olasolo et al., (2016), there are five major small businesses accounting software in Australia that includes Intuit QuickBooks, Reckon, MYOB, Xerox and SaaS. These researchers also stated that Intuit QuickBooks acts among the most renowned accounting software employed on the part of the Australian small business owners. Palmer, (2013) stated that there are two major factors that contribute to the popularity of QuickBooks as the major small business accounting software in Australia. One of such factors is price and second factor is the comprehensive level of the characteristics that is offered by QuickBooks. All the business owners within Australia employ QuickBooks for identifying their incomes, profits along with expenses. Stefanou, (2014) indicated that these software or accounting packagers are capable to send unlimited amount of invoices, attain their data online across broad range of desktop and mobile platforms for managing pay bills along with making free payroll payments. In contrast, Tucker Schaltegger, (2016) observed that MYOB is also among the efficient accounting programs used by Australian companies that intend to have extended features than just acting as functioning accounting software. Such accounting package was developed in order to perform general accounting functions. In addition, this software is developed to facilitate business owners to enhance their profitability to make effective decisions with real-time position of the companys financial operations. According to Olasolo et al., (2016) for the Australian retail businesses, The accounting software of MYOB does not only perform the activities of a store register. With the help of MYOB Kounta interface, all the point-of-sale (POS) transactions might be integrated within the Australian companies overall business operations. MYOB Kounta interface works both the offline and online along with ensuring that consumers will not observe if the companys internet connection glides. Stefanou, (20 14) revealed that MYOBs free ATO-certified super stream solution is developed to maintain up-to-date compliance obligations along with offering the capability to work online with the companys bookkeeping personnel. Along with the software packages Add-On-Centre, one can simply develop software along with wide variety of add-on solutions from the companys tools. According to Ng et al., (2013) Saasu is deemed the future of accounting that is relied on the due diligence. Along with Saasu accounting software, all the businesses in Australia can generally carry out cash flow cashing with just a click with no further synchronization. It is simple for a company to connect quickly with the Saasu accounting software along with the companys CROM, e-commerce along with e-mail platform. Kyng et al., (2013) stated that along with the invoicing interface Australian companies could easily generate customized invoices along with or devoid of associated payments. For the purpose of collections, an organization can simply generate customized invoices and decrease the chances of accounts payable from remaining behind with the accounting softwares scheduled reminders and statements. Ng et al., (2013) indicated that with Saasu businesses along with global operations can deal with transactions in 50 distinct foreign currencies. Employing the Saasu accounting pac kage can facilitate Australian companies to schedule regular occurrence of sales and expenses without bothering about the invoices. These researchers also observed that this accounting software is among the best accounting software packages for the Australian businesses. In contrast, Kyng et al., (2013) revealed that Xero is extremely popular Australian online accounting software that has real-time data monitoring capacity. Such software comes with a great range of business accounting characteristics that offers rapid online invoicing along with offering an update at the time the consumers of the Australian companies considers the invoice. An advanced reconciliation of the accounting software facilitates the Australian companies to categories and imports the transactions of the bank. PayPal transactions are categorized and imported by means of this accounting software. Loyeung et al., (2016) observed that small and medium sized businesses could consider purchasing off-the-shelf accounting programs at significantly less cost. Established businesses in Australia are intended to have customized programs for their business. Accounting programs conduct certain accounting functions such as dealing with payments, invoicing, salary payment and offering regul ar reports of accounting that includes trading along with profit and loss accounts and balance sheet of small and medium Australian companies. Research Gap Previous research had certain limitations majorly because of its exploratory nature by considering small research population. Previous research just considered small businesses from several industries and consultants in Australia that made it quite complex to generalize gathered research findings. The current literature review addresses the existing research gap on investigating the use and advancement of the accounting software/packages in Australia (Hyvnen, 2013). For this reason, more comprehensive theory development along with empirical evaluation will be conducted in the current research. In consideration to the significant role played by the external consultants, research gap is addressed by realizing the role of accounting software in Australia along with their effectiveness in implementing the SBA software. It has been observed that in the current years, IT consultancy businesses are increasing rapidly in the Australian organizations. Recently, developing research in the recent area and more particularly, research on effective implementation of SBA software in Australian firms is limited. Considering the same, the current literature review explores the role along with the effectiveness of the consultants in implementing the SBA software within Australian organizations (Kaefer et al., 2015). Addressing the research gap, the recent research has significant implications for the vendors that explain that there is greater scope for further enhancements in the software packages. This is in consideration to the fact that external consultants have a major role in successful implementation and use of the accounting software within the small and medium businesses in Australia. Conclusion Employing interpretive approach relied on a qualitative research methodology, the current research deals with the challenges experienced by small business in Australia through implementation of SBA software. The literature review revealed that there are five major small business accounting software in Australia that includes Intuit QuickBooks, Reckon, MYOB, Xero and SaaS. These researchers also stated that Intuit QuickBooks acts among the most renowned accounting software employed by the Australian small business owners. All the business owners within Australia employ QuickBooks in order to track the business income, profits along with expenses. MYOB is also among the efficient accounting programs used by Australian companies that intend to have extended features than just acting as functioning accounting software. Such accounting package was developed in order to perform general accounting functions. Saasu is deemed the future of accounting that is relied on the due diligence. Along with Saasu accounting software, all the businesses in Australia can generally carry out cash flow cashing with just a click with no further synchronization. It is simple for a company to connect quickly with the Saasu accounting software along with the companys CROM, e-commerce along with e-mail platform. In consideration to the significant role played by the external consultants, research gap is addressed by realizing the role of accounting software in Australia along with their effectiveness in implementing the SBA software. References Contractor, S., Alexander, L.V., Donat, M.G. Herold, N., (2015). How Well Do Gridded Datasets of Observed Daily Precipitation Compare over Australia?.Advances in Meteorology,2015. Hyvnen, T., (2013). ICT systems and cost management.The Routledge Companion to Cost Management, 56. Kaefer, F., Roper, J. Sinha, P., (2015), May. A software-assisted qualitative content analysis of news articles: Example and reflections. InForum Qualitative Sozialforschung/Forum: Qualitative Social Research, 16(2). Kyng, T., Tickle, L. Wood, L., (2013). Academics perceptions of the use and relevance of software in quantitative and financial disciplines.International Journal of Mathematical Education in Science and Technology,44(2), 214-231. Kyng, T., Tickle, L., Wood, L. (2013). Academics perceptions of the use and relevance of software in quantitative and financial disciplines.International Journal of Mathematical Education in Science and Technology,44(2), 214-231. Loyeung, A., Matolcsy, Z., Weber, J., Wells, P. (2016). The cost of implementing new accounting standards: The case of IFRS adoption in Australia.Australian Journal of Management,41(4), 611-632. May, S. (2016, February). ABS: Accounting for Water An overview of the Water Account, Australia. In2016 Conference (60th), February 2-5, 2016, Canberra, Australia(No. 235406). Australian Agricultural and Resource Economics Society. Ng, F., A. Harrison, J., Akroyd, C. (2013). A revenue management perspective of management accounting practice in small businesses.Meditari Accountancy Research,21(2), 92-116. Olasolo, P., Jurez, M.C., Olasolo, J., Morales, M.P. Valdani, D., (2016). Economic analysis of Enhanced Geothermal Systems (EGS). A review of software packages for estimating and simulating costs.Applied Thermal Engineering,104, 647-658. Palmer, P.D., (2013). Exploring attitudes to financial reporting in the Australian not?for?profit sector.Accounting Finance,53(1), 217-241. Stefanou, C. J. (2014). Adoption of free/open source ERP software by SMEs. InInformation Systems for Small and Medium-sized Enterprises(157-166). Springer Berlin Heidelberg. Tucker, B. P., Schaltegger, S. (2016). Comparing the research-practice gap in management accounting: A view from professional accounting bodies in Australia and Germany.Accounting, Auditing Accountability Journal,29(3), 362-400.