Results 1 to 10 of about 8,100,362 (369)

Management of tangible assets using a modified market value price formation model [PDF]

open access: yesProblems and Perspectives in Management, 2021
The paper deals with the economic measurements of the market value of enterprise assets, which are of great importance for their effective management.
Yuri Pozdnyakov   +3 more
doaj   +1 more source

Empirical research on ethics in accounting – a systematic literature review [PDF]

open access: yesZeszyty Teoretyczne Rachunkowości, 2021
Purpose: The purpose of this paper is to summarize and evaluate previous research of Polish authors in the field of accounting ethics; identify the main trends in empirical research and organize the research findings; establish and assess the scope of ...
Anna Kamińska-Stańczak   +1 more
doaj   +1 more source

Positioning of accounting research: Evidence from the Colombian universities

open access: yesEstudios Gerenciales, 2022
Research has become one of the key indicators for positioning universities in rankings, it is also a determining aspect to increase accountability, transparency, and legitimacy at universities.
Jesús Mauricio Flórez-Parra   +1 more
doaj   +1 more source

Studi fenomenologi: akuntansi dan perubahan sekolah menjadi Badan Layanan Umum (BLU)

open access: yesJurnal Akuntansi Aktual, 2022
This study aims to understand the meaning and awareness of actors for changing schools into Public Service Boards (BLU) and the role of accounting. Phenomenology theory is employed as theory and method in this research. The research data is the result of
Danarela Ekarani   +2 more
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

Blockchain Technology for Secure Accounting Management: Research Trends Analysis

open access: yesMathematics, 2021
The scope of blockchain technology, initially associated with the cryptocurrency Bitcoin, is greater due to the multiple applications in various disciplines. Its use in accounting lies mainly in the fact that it reduces risks and the eventuality of fraud,
Emilio Abad-Segura   +3 more
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

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

DEVELOPMENT OF INTEGRATED REPORTING IN ENSURING A BALANCED SYSTEM OF MANAGEMENT SYSTEM INDICATORS

open access: yesФінансово-кредитна діяльність: проблеми теорії та практики, 2022
The publication analyzes the existing experience in the formation of integrated reporting by enterprises operating in Ukraine, a model of integrated reporting acceptable for use on its basis was developed and its role in ensuring a balanced system of ...
Михайло Проданчук   +4 more
doaj   +1 more source

Comparative Aspect of Cost Management and Accounting Cost [PDF]

open access: yesOvidius University Annals: Economic Sciences Series, 2020
The article shows a comparative analysis between cost management and accounting cost. To begin with, tools for evaluating the performance of an entity are studied, as well as the methods of improving the accounting systems used in the production system ...
Ioana Cristina Circa (Buzduga)   +1 more
doaj  

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