Results 21 to 30 of about 563 (222)

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

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  

Accounting Automation and the Future of the Accounting Profession [PDF]

open access: yesRevista Científica Multidisciplinar Núcleo do Conhecimento, 2021
The presence of quality in the services provided is indeed indispensable for the survival of the accounting profession, since it translates into the objective of an accountant. Information systems, new artificial intelligence technologies and innovation, when connected with the expertise of accounting professionals, can result in greater performance of
openaire   +1 more source

Context‐centric proactive information delivery for Knowledge Work support: Opportunities, challenges, and directions. An Annual Review of Information Science and Technology (ARIST) paper

open access: yesJournal of the Association for Information Science and Technology, EarlyView.
Abstract Context‐centric proactive information delivery (PID) is a relatively underexplored domain within recommender systems (RS) aimed at enhancing Knowledge Workers' productivity by proactively providing relevant information during digital tasks.
Mahta Bakhshizadeh   +4 more
wiley   +1 more source

Developing a critical caste analysis within information science and technology: A research review: An Annual Review of Information Science and Technology (ARIST) paper

open access: yesJournal of the Association for Information Science and Technology, EarlyView.
Abstract Caste—an ascriptive social hierarchy in South Asia and its diaspora—is a globalized phenomenon. Recent caste‐based discrimination, particularly in technology companies and anti‐caste efforts to address it, has compelled academia, policy, and the technology industry to better understand contemporary mechanics of caste.
Nayana Kirasur, Britt Paris
wiley   +1 more source

Investigating the Customer Journey in Second‐Hand Fashion Platforms: Implications for Luxury Brand Management

open access: yesJournal of Consumer Behaviour, Volume 24, Issue 2, Page 655-672, March 2025.
ABSTRACT Consumers' increasing environmental concerns are prompting a shift in fashion consumption, fueling the remarkable growth of the second‐hand market. Over the last decade, this trend has spurred the emergence of a plethora of online platforms dedicated to the resale of pre‐loved fashion items.
Gabriele Murtas, Giuseppe Pedeliento
wiley   +1 more source

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

Contextual Factors Impacting Different Stages of Voluntary Occupational Change: The Case of Turkey

open access: yesThe Career Development Quarterly, EarlyView.
ABSTRACT Occupational change has become increasingly common in recent decades. However, we know little about how contextual factors shape the voluntary occupational change process. By integrating the Careers in Context Framework (Mayrhofer et al. 2007) and the Transtheoretical Model of Career Change (Barclay et al.
Duygu Gulseren   +5 more
wiley   +1 more source

A Framework for Impression Management in Extra‐Financial Reporting

open access: yesCorporate Social Responsibility and Environmental Management, EarlyView.
ABSTRACT This paper examines how organisations employ impression management tactics in extra‐financial reporting, particularly in the context of environmental, social and governance (ESG) concerns. As stakeholder scrutiny and regulatory expectations intensify, organisations increasingly shape non‐financial disclosures to influence perceptions of ...
Laura Ribeiro   +3 more
wiley   +1 more source

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

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