Results 1 to 10 of about 17,173 (198)

AUDIT FEATURES OF THE FIRST IFRS FINANCIAL STATEMENTS

open access: yesФінансово-кредитна діяльність: проблеми теорії та практики, 2022
. This article focuses on the financial audit of the first financial statements prepared in accordance with International Financial Reporting Standards (IFRS).
A. Lyubenko, N. Znak, O. Karpachova
doaj   +1 more source

From the corporate social responsibility reporting to the integrated reporting: the case of Sabaf S.p.a [PDF]

open access: yesProblems and Perspectives in Management, 2017
In December 2013, the International Integrated Reporting Council (IIRC) published the International Integrated Reporting Framework. The aim of the Framework is to provide the guiding principles and the content elements of an integrated report.
Renato Camodeca, Alex Almici
doaj   +1 more source

Predictors Of Accountability Creating In Educational Accountant: Professionalism As A Mediator

open access: yesJurnal Akuntansi, 2022
The Research Examines The Effect Of Accountant Competence, Educator Accountant Commitment, Accountant Ethics And Professionalism As Mediating Variable On Educator Accountantaccountanbility. This Study Took The Objectof Accounting Lecturers In Dkijakarta,
Indah Masri   +3 more
doaj   +1 more source

Critical dialogical accountability: From accounting-based accountability to accountability-based accounting [PDF]

open access: yesCritical Perspectives on Accounting, 2019
Abstract Society is demanding that its institutions be accountable for more than economic performance. However, much research in the social and environmental accounting (SEA) literature suggests that an increased level of reporting has not prompted the anticipated increased levels of accountability. Accountability is limited by what is disclosed, and
Dillard, Jesse, Vinnari, Eija
openaire   +2 more sources

A career in BPO and SSC Accounting Service Centers in Poland – the similarities and differences in selected aspects [PDF]

open access: yesZeszyty Teoretyczne Rachunkowości, 2020
The research aims to investigate the career development of accounting specialists working in Business Process Outsourcing (BPO) and Shared Service Center (SSC) organizations.
Monika Łada   +2 more
doaj   +1 more source

Impact of Accounting Software among SMEs Accountants in Oman [PDF]

open access: yesFinancial Markets, Institutions and Risks, 2020
Financial losses, bankruptcy and closure of the company may be the result of incorrect choice of accounting software, inefficient modernization of such software depending on the specifics of the economic entity and ignorance of technical knowledge of ...
Mohammed Muneerali Thottoli
doaj   +1 more source

Effect of Tools of Evolution Steps of Management Accounting On Operating Profit of Companies Listed In Tehran Stock Exchange Exchanged: An Empirical Examination [PDF]

open access: yesمطالعات تجربی حسابداری مالی, 2015
One important aspect of accounting research in different countries is acquiring knowledge about situation of accounting systems and finding weaknesses and gaps, providing solutions to resolve existing deficiencies, and upgrading to higher levels ...
Zahra Dianati Deilami   +2 more
doaj   +1 more source

THE BASIC PRINCIPLES OF ACCOUNTANT ETHICS: AL-BAQARAH AND PANCASILA PERSPECTIVES

open access: yesJurnal Akuntansi Multiparadigma, 2022
Abstrak – Prinsip Dasar Etika Akuntan: Perspektif Al-Baqarah dan Pancasila Tujuan Utama – Penelitian ini berupaya untuk mengembangkan prinsip dasar etika akuntan bernilai religius dan Pancasila.
Rafida Az-Zahra, Ihyaul Ulum, Dwi Irawan
doaj   +1 more source

Perception of accountants by Polish secondary school students [PDF]

open access: yesZeszyty Teoretyczne Rachunkowości, 2019
The aim of the article is to present the results of a study on the perception of accountants by Polish youth at secondary school age. The research was conducted with the use of a survey method and a questionnaire.
Przemysław Kabalski
doaj   +1 more source

The Interaction between Higher Education Institutions and Professional Bodies in the Context of Digital Transformation: The Case of Brazilian Accountants

open access: yesEducation Sciences, 2020
The business economy experienced major changes during the last three decades. The social and economic globalization associated with the fourth revolution put the accounting profession under great pressure toward harmonization and convergence.
Osmar António Bonzanini   +3 more
doaj   +1 more source

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