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The Organizational Aspects of the Formation of Accounting Policies for Innovation Expenditures on Capital Investments [PDF]

open access: yesBìznes Inform, 2020
The article outlines positive aspects of the innovation-technological direction. The authors define interconnectedness of investment, operational and financial activities, as well as the influence of the element of innovation on all three mentioned ...
Smokvіna Ganna A., Popovych Kateryna F.
doaj   +1 more source

Social Media Classification: Applied Statistics and Accounting [PDF]

open access: yesBìznes Inform, 2020
One of the conditions for the efficient operation of business is the use in economic activities of various social media services - both in terms of the economic activities types and in the nomenclature of services.
Tsal-Tsalko Yuzef S., Moroz Yuliya Yu.
doaj   +1 more source

The Present Situation of the Libyan Accounting Research from the Perspective of Faculty Members in the Accounting Departments in Economics Faculties in the Universities of Tripoli, Zawiya and Sabratha

open access: yesالمجلة العربية لضمان جودة التعليم الجامعي, 2020
This study aimed to investigate the present situation of the Libyan accounting research by assessing the availability of appropriate characteristics in its three components (research - researcher - research environment).
The Present Situation of the Libyan Accounting Research from the Perspective of Faculty Members in the Accounting Departments in Economics Faculties in the Universities of Tripoli, Zawiya and Sabratha
doaj   +1 more source

Accounting Expertise as a Tool for Verification of Accounting Data in Legal Proceedings [PDF]

open access: yesОблік і фінанси, 2022
Practice shows that in the interaction process, individual participants in economic relations may deliberately not comply with legal norms, thus violating the rights of other entities. This leads to disputes, for the resolution of which the parties go to
Nataliia Stelmakh
doaj   +1 more source

Accounting and accountability in the Anthropocene [PDF]

open access: yesAccounting, Auditing & Accountability Journal, 2019
Purpose The purpose of this paper is to interrogate the nature and relevance of debates around the existence of, and ramifications arising from, the Anthropocene for accounting scholarship. Design/methodology/approach The paper’s aim is achieved through an in-depth analysis of the Anthropocene, paying attention to cross-disciplinary contributions ...
Beatrice Crona   +8 more
openaire   +5 more sources

PENINGKATAN EFEKTIVITAS PENYUSUNAN LAPORAN KEUANGAN SEDERHANA BAGI HIMPUNAN PENGUSAHA LAUNDRY INDONESIA (HIPLI)

open access: yesJurnal Berdaya Mandiri, 2020
Accounting is an information system that generates financial statements used by relevant parties to report their economic activities and financial conditions.
Deni Darmawati   +2 more
doaj   +1 more source

NORMATIVE BASIS OF FINANCIAL REPORTING IN SERBIA [PDF]

open access: yesAnnals of the Oradea University: Fascicle Management and Technological Engineering, 2016
The normative basis of financial reporting is dealt within this paper into three sections. In the first part of this paper will point out the need for appropriate regulation of financial reporting in our country which is currently transitioning to ...
ĐURIČANIN Miloje A. JELIĆ; Jasminka M. ĐUROVIĆ; Jasminka   +1 more
doaj   +1 more source

Logistics costs accounting: challenges for identification in Ukrainian accounting practice [PDF]

open access: yesAccounting and Financial Control, 2019
Development of an effective logistics infrastructure for companies contributes to ensuring their effective work, directly affects financial performance and requires the establishment of a management and accounting system for logistics costs.
Yulia Serpeninova   +2 more
doaj   +1 more source

Fuzzy Gap Analysis of Sustainable Development Accounting Disclosure Factors with Mixed Approach in Iran [PDF]

open access: yesحسابداری دولتی, 2021
Subject and Purpose of the Article: Considering the importance of the issue of sustainable development, the purpose of this study is to analyze the fuzzy gap and identify the factors of disclosure of information related to sustainable development ...
Mohammadreza Abbasi Astamal   +3 more
doaj   +1 more source

An Islamic-Social Model of Accountability in Accounting [PDF]

open access: yesحسابداری دولتی, 2022
Subject and purpose of the article: The purpose of this study is to provide a comprehensive model for Accountability in accounting from an Islamic perspective with a focus on Structuration Theory from the field of social theories.Research method: The ...
iman zare   +4 more
doaj   +1 more source

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