Results 91 to 100 of about 41,781 (260)

The future of corporate reporting: a review article [PDF]

, 2000
Significant changes in the corporate external reporting environment have led to proposals for fundamental changes in corporate reporting practices. Recent influential reports by major organisations have suggested that a variety of new information types ...
Beattie, V.
core  

Examining the financial and commercial literacy of Australian Indigenous small business owners

Accounting &Finance, Volume 65, Issue 1, Page 667-690, March 2025.
Abstract Financial and commercial literacy are essential skills for small business owners to navigate an increasingly complex financial landscape. This study examines the financial and commercial literacy of 592 Indigenous and non‐Indigenous small business owners.
Mark Brimble, Scott Weaven, Karen L. Wildman, Levon Blue, Kerry Bodle, Lorelle Frazer   +5 more
wiley   +1 more source

The Role of the Accounting Profession in Sustainable Business Development: Financial, Social and Environmental Dimensions

CECCAR Business Review
Sustainability has become an essential pillar of competitiveness in the modern business world. Integrating sustainability principles not only meets ethical and regulatory requirements but also brings significant economic benefits. Sustainable development
Codruța Daniela PAVEL, Aura Emanuela DOMIL, Alin Emanuel ARTENE   +2 more
doaj   +1 more source

The integration of information and information technology in accounting education: Effects on student performance

Journal of Economic and Financial Sciences, 2016
The role of chartered accountants in commerce has radically changed over the last decade. Regrettably, tertiary accounting education has not been able to keep up with these changes, resulting in a gap between the skills taught by universities and the ...
Anne-Marie Eloff
doaj   +1 more source

Your EQ Skills: Got What it Takes? [PDF]

, 2003
Your EQ skills: got what it takes? So you thought the CPA exam was your last test? Read on. Question: Is success in life and career determined primarily by rational intelligence (the IQ or intelligence quotient) or emotional intelligence (the EQ or ...
Akers, Michael D., Porter, Grover L.
core   +1 more source

Decision usefulness of SME financial statements in Sri Lanka

Accounting &Finance, Volume 65, Issue 1, Page 1059-1088, March 2025.
Abstract This paper examines the users of Sri Lankan small and medium‐sized entities' (SMEs) financial statements, and their information needs. Semi‐structured interviews found the main recipients of SME financial information are banks, the Inland Revenue Department and other government institutions.
Nisansala Wijekoon, Umesh Sharma, Grant Samkin   +2 more
wiley   +1 more source

Attractiveness of accounting profession

, 2014
Definitions of the accountant’s role vary around the world. Common features include maintaining a record of a company or individual’s assets, transactions and financial activities, carrying out audits and ensuring compliance with financial and tax regulations. Definitions and expectations of their role may become more diverse as accountants become more
Gorgieva-Trajkovska, Olivera, Georgieva Svrtinov, Vesna   +1 more
openaire   +2 more sources

Blockchain technology disruptions: Exploring accounting and auditing academics and practitioners' perception

Accounting &Finance, EarlyView.
Abstract This study explores the practical impact of blockchain technology (BCT), which contrasts strongly with literature that has predominantly hypothesised BCT's potential to disrupt accounting practice. We interviewed 44 practitioners and academics with knowledge of BCT across 13 countries and industries.
Musbaudeen Titilope Oladejo, Vida Botes, Mary Low, Steve Reeves   +3 more
wiley   +1 more source

Physicians' hybridisation with accounting in public hospitals

Accounting &Finance, EarlyView.
Abstract Accounting information has become an integral part of management tools in public hospitals. Following COVID‐19, the crisis in the supply chain and the war in Ukraine severely impacted the financing of public hospitals. In response to this multi‐crisis environment, physicians have increased their awareness on an efficient use of scarce ...
Susana Gago‐Rodríguez, Amélia Ferreira‐da‐Silva, Belen Fernandez‐Feijoo   +2 more
wiley   +1 more source

An Enhanced Integrated Reporting Framework: Insights From a Critical Analysis of the Recent Research Literature

Accounting &Finance, EarlyView.
ABSTRACT Given recent developments in the corporate reporting regulatory landscape, we provide a more comprehensive understanding of Integrated Reporting (IR) evolution and propose an enhanced version of the IR Framework. This enhanced framework incorporates new narratives and conceptualizations, introducing innovative perspectives that challenge and ...
Valentina Beretta, Chiara Demartini, Charl de Villiers   +2 more
wiley   +1 more source