Results 341 to 350 of about 244,412 (381)
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Occupational Licensing and Accountant Quality: Evidence from the 150-Hour Rule

Journal of Accounting Research, 2017
I use the staggered state-level adoption of the 150-hour Rule (the Rule) as a natural experiment along with the career histories of professional accountants’ from LinkedIn to examine the effects of mandatory occupational licensure on the individual ...

semanticscholar   +1 more source

A “green” accountant is difficult to find

Accounting, Auditing & Accountability Journal, 2018
Purpose The purpose of this paper is to empirically explore how accountants can contribute to organisational sustainability initiatives. Design/methodology/approach The paper adopts a critical case study methodology, focused on a large Australian ...
M. Egan, D. Tweedie
semanticscholar   +1 more source

Accounting and Accountancy

2021
In this chapter, different definitions of accountancy are discussed. The broader meaning of accountancy comparing to accounting is emphasized. The difference between accountancy and accounting in an organization is deeply explained. To do this, the partial system approach is used.
openaire   +1 more source

Implications of a Fragile Professional Identity on Role Behavior: An Exploratory Case of an Accountant Fraudster

The European Accounting Review, 2018
This study explores identity-related issues ensuing from the behavioral choices of a professional accountant who was convicted for defrauding clients of money entrusted to him.
Steven Dellaportas   +3 more
semanticscholar   +1 more source

Accounting I - Accounting for Non-Accountants

2016
Udžbenik se bavi računovodstvenom problematikom, i to primarno problematikom koja se najčešće razmatra u okviru financijskog izvještavanja. Pritom je naglasak na računovodstvenoj logici, odnosno suštini računovodstva, a računovodstvenoj tehnici je posvećeno manje pozornosti.
Tušek, Boris   +4 more
openaire  

Basic Accounting - Accounting for Non-Accountants

2007
Ova knjiga bavi se računovodstvenom problematikom, i to, prije svega, problematikom koju najčešće razmatramo u okviru financijskog izvještavanja. Naglasak je ovdje na računovodstvenoj logici, tj. na biti računovodstva, a računovodstvenoj tehnici posvećeno je manje pažnje.
Žager, Lajoš   +3 more
openaire  

ACCOUNTANT FINANCIAL ACCOUNTING

2020
Изложен теоретический материал, раскрывающий особенности бухгалтерского финансового учёта в коммерческих организациях. Для текущего контроля за изучением материала по всем темам приведены вопросы и тесты, помогающие обучающимся закрепить знания, а преподавателям — контролировать степень усвоения данного предмета. Рекомендуется для обучающихся всех форм
openaire   +1 more source

Accounting and accountability

2020
This chapter examines the state of accountability as a concept elaborated in theological statements. It also examines how such commitments to accountability as a core value are manifest in practices. Another criticism that Carette makes of Foucault is that his focus on the confessional as a practice inducing accountability is that it causes him to ...
openaire   +1 more source

Accounting Facts for Accounting Educator

SSRN Electronic Journal, 2009
This paper presents some historical perspective of Accounting Education and its Development. It's very important for Acounting Education and Accounting Practices. Some Accounting Questions which are very important for general knowledge, but not used by practice or an educator. For e.g.
openaire   +1 more source

Sustainability accounting and green accounting

Environment and Development Economics, 2000
Theoretical issues arising in maximin and utilitarian programs are considered in order to shed light on the merits of various concepts of income and types of environmental accounting as guides for environmental policy. The accounting prices for sustaining an economy obey Hartwick's rule but are inconsistent with the principles of national accounting ...
openaire   +1 more source

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