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Accounting Through the Business Model
While the business model has become a popular concept in many academic disciplines, it has not been invited into the accounting sphere. A new development, Integrated Reporting, promises to challenge this, but unfortunately its conceptualisation of the ...
Robin Roslender, Christian Nielsen
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Women’s Role in the Accounting Profession: A Comparative Study between Italy and Romania
Historically, in most countries, the accounting profession has always been male-dominated. Liberal professions such as lawyers, engineers, architects and doctors share the common trait of conservatism.
Mara Del Baldo +2 more
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The Profession of Accountancy [PDF]
n ...
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The accounting students’ perception towards accounting professions
This study analyzed the perception of accounting students in various accounting profession by considering their characteristics during the courses taken before the end of the class. It aims to determine their profile in accounting. There are five employment sectors that can be registered by the accounting graduates, such as public accountants ...
Setiawan Budi Ramadhan +1 more
openaire +3 more sources
The Body of Expert and Licensed Accountants of Romania (CECCAR) is the institution that manages the Romanian accountancy profession. At the same time, by elaborating the professional standards for a whole range of services offered by accountants ...
Aristita Rotila
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A JOURNEY THROUGH ETHICS IN ROMANIAN ACCOUNTANCY [PDF]
This paper aims to examine the ethical and moral profile of accountants in Romania, as a further step in understanding the adapting of the accountants’ profile to the evolution of the profession in the context of an accounting system that “went through ...
ȚICOI Cristina Florina
doaj
EVOLUTION, IMPLEMENTATION AND EFFECTS OF INTERNATIONAL ACCOUNTING STANDARDS IN THE PHILIPPINES [PDF]
This paper discussed the Evolution, Implementation and Effects of International Accounting Standards in the Philippines. Rules and standards governing the accountancy profession in the Philippines is under R.A 9298.
Elaine Joy C. Apat +2 more
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The Role of Auditors in Nigerian Banking Crisis. [PDF]
In market societies people routinely have to transact with faceless corporations about whom they have little personal knowledge. In such societies external auditing and auditors are promoted as a trust engendering technology and watchdog with the ...
Olatunde, J. +3 more
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Fair value in financial accounting
By progression of the expanding use of the International Accounting Standards, fair value is being pushed ahead instead of standard historical costs. The extension of the International Accounting Standards for financial instruments and long-term assets ...
J. Ryska, A. Valder
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Risk Driven Innovation in the Not So Boring Accountancy Profession
The accountancy profession is in a period of dynamic innovation driven change as new information technologies reconfigure the way business is conducted and the services that accountancy firms offer to their clients.
Omoteso, Kamil +7 more
core +2 more sources

