If you would like to write for this, or any other Emerald publication, then please use our Emerald for Authors service information about how to choose which publication to write for and submission guidelines are available for all. Please visit www.emeraldinsight.com/authors for more information. About Emerald www.emeraldinsight.comEmerald is a global publisher linking research and practice to the benefit of society. The company manages a portfolio of more than 290 journals and over 2,350 books and book series volumes, as well as providing an extensive range of online products and additional customer resources and services.Emerald is both COUNTER 4 and TRANSFER compliant. The organization is a partner of the Committee on Publication Ethics (COPE) and also works with Portico and the LOCKSS initiative for digital archive preservation. AbstractAccounts manipulation has been the subject of research, discussion and even controversy in several countries including the USA, Canada, the U.K., Australia, Finland and France. The objective of this paper is to provide a comprehensive review of the literature and propose a conceptual framework for accounts manipulation. This framework is based on the possibility of wealth transfer between the different stakeholders, and in practice, the target of the manipulation appears generally to be the earnings per share and the debt/equity ratio. The paper also describes the different actors involved and their potential gains and losses.

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This study compares the effects of two different teaching methods used concurrently on two comparable classes of accounting theory. The first method is the traditional lecture along with assignments and examinations. The second method is an application of the problem-based learning approach, the hypothesis being that such a method will produce better results in terms of acquisition of knowledge and aptitude to deal with problems in a long term perspective. The experimental group was submitted to this method and the control group was lectured as usual. Significant differences in the marks for the final examinations between both groups were found. The PBL group was associated with better marks to most questions. Another interesting finding was the perception of the PBL group to have acquired better and longer lasting knowledge.Accounting Education, Problem-based Learning, Lecturing, Problem Solving,