Results 11 to 20 of about 197,388 (308)
Critical dialogical accountability: From accounting-based accountability to accountability-based accounting [PDF]
Critical 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
Professional Skills Requirements for Accountants: Analysis of Accounting Job Advertisements
Jurnal ASET (Akuntansi Riset), 2020 This study provides a new insight to the accounting literature by investigating the most required skills for accountants through the analysis of job advertisements.
Mohammad Abdul Ghani +1 more
doaj +1 more source
Journal of Open Innovation: Technology, Market and Complexity, 2021 Purpose: This paper reviews the recent accounting literature focusing on emerging technologies’ impacts on accountants’ role and skills. Specifically, it determines what emerging technologies are most studied concerning their impacts on accountants’ role
Nanja Kroon +2 more
doaj +3 more sources
Percepties door commissarissen van de communicatie door de accountant [PDF]
MAB, 2020 Hoewel de kritiek op de wijze waarop accountants communiceren niet van vandaag of gisteren is, lijkt de communicatie de laatste tijd te verbeteren. Omdat commissarissen een voorname rol spelen in het verhogen van het vertrouwen in de sector, en omdat zij
Auke de Bos +2 more
doaj +3 more sources
Opvattingen over accountants na de crisis [PDF]
MAB, 2013 In de afgelopen jaren heeft de reputatie van het accountantsberoep veel te verduren gehad. De rol van de accountant tijdens de financiële crisis wordt publiekelijk bekritiseerd.
Coen Van Den Mosselaar +1 more
doaj +3 more sources
The valuation of employee stock options : how good is the standard? [PDF]
, 2003 This study contributes to the valuation of employee stock options (ESO) in two ways: First, a new pricing model is presented, admitting a major part of calculations to be solved in closed form.
Raupach, Peter
core +3 more sources
Accounting account account assessment [PDF]
Oditor - casopis za Menadzment, finansije i pravo, 2018 Excise duties are a special form of sales tax and one of the most tax forms. Excise is taxed products with inelastic demand, and taxpayers are manufacturers and importers. Tax base is determined by a measurement unit (kg, liter, etc.,), and the amounts are in absolute values (e.g., 50 to a pack of cigarettes din).
openaire +2 more sources
American Sociological Review, 1968 Tradução inédita em português do artigo originalmente publicado na American Sociological ReviewTraduzido por Ana Beatriz ...
Marvin B. Scott, Stanford M. Lyman
openaire +3 more sources
Does accountant CFO matter to auditor?
Jurnal Akuntansi dan Auditing Indonesia, 2023 Chief Financial Officer (CFO) is a chief executive whose responsibilities are related to accounting and audit work. However, there is a downward trend in hiring CFOs with an accounting background.
Gabriella Handoyo +4 more
doaj +1 more source
Credit cards: facts and theories [PDF]
, 2005 We use data from several waves of the Survey of Consumer Finances to document credit and debit card ownership and use across US demographic groups. We then present recent theoretical and empirical contributions to the study of credit and debit card ...
Bertaut, Carol C., Haliassos, Michael
core +1 more source