Results 21 to 30 of about 1,928 (207)

Accounting Through the Business Model

open access: yesJournal of Business Models, 2018
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
doaj   +1 more source

Women’s Role in the Accounting Profession: A Comparative Study between Italy and Romania

open access: yesAdministrative Sciences, 2018
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
doaj   +1 more source

The Profession of Accountancy [PDF]

open access: yesThe ANNALS of the American Academy of Political and Social Science, 1906
n ...
openaire   +2 more sources

The accounting students’ perception towards accounting professions

open access: yesThe Indonesian Accounting Review, 2015
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 - ORGANISM OF REPRESENTATION AND NORMALIZATION FOR PROFESIONAL ACCOUNTANTS OF ROMANIA

open access: yesStudies and Scientific Researches: Economics Edition, 2008
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
doaj   +1 more source

A JOURNEY THROUGH ETHICS IN ROMANIAN ACCOUNTANCY [PDF]

open access: yesAnnals of the University of Oradea: Economic Science, 2019
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]

open access: yesMalaysian E Commerce Journal, 2019
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
doaj   +1 more source

The Role of Auditors in Nigerian Banking Crisis. [PDF]

open access: yes, 2010
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
core  

Fair value in financial accounting

open access: yesAgricultural Economics (AGRICECON), 2003
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
doaj   +1 more source

Risk Driven Innovation in the Not So Boring Accountancy Profession

open access: yes
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

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