Results 81 to 90 of about 41,607 (273)
THE CREDIBILITY CRISIS OF AUDITING PROFFESION: AN EMPIRICAL STUDY IN ROMANIA [PDF]
Annals of the University of Oradea: Economic Science, 2010 For decades the accountancy profession has responded to the credibility crisis by coining, reciting and hiding behind the phrase audit expectation gap a phrase which denotes the differences between the publics and Auditors perceptions of the role of an ...
Blidisel Rodica +3 more
doaj
Profession as Accounting for Non-Accounting Graduates
JFBA Journal of Financial and Behavioural AccountingThe challenges of finding work are getting harder every day, and accounting graduates face intriguing issues as a result of the intense competition for available positions and remarkable problems. From the perspective of non-accounting graduates, this study provides a deeper analysis of the phenomenon that takes place in the accounting industry ...
Hempry Putuhena +3 more
openaire +1 more source
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 +3 more
wiley +1 more source
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
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 +2 more
wiley +1 more source
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 +2 more
wiley +1 more source
Contabilidad y estereotipos: Un análisis comparativo de las percepciones de estudiantes Mexicanos [PDF]
, 2018 Both research and statements by stakeholders have notice the existence of the so called expectation performance gap, a divergence between the skills requirements to succeed in the accounting profession and the skills exhibited by graduates.
Fernández Polvillo, Carmen +1 more
core
Governing the Costs and Financial Sustainability Standardization of Italian Universities
Financial Accountability &Management, EarlyView.ABSTRACT This article investigates the growing role of cost standards and financial sustainability procedures in the governance of public universities, focusing on the Italian higher education sector. Although the neoliberal transformation of universities and the spread of performance‐based management have been widely studied, limited research has ...
Massimo Sargiacomo +4 more
wiley +1 more source
CECCAR Business ReviewSustainability 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 +2 more
doaj +1 more source
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