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THE THEORY OF ECONOMICS AND ORGANIZATION OF AGRICULTURAL FARMS IN THE CONTEXT OF NATIONAL ACCOUNTING STANDARD NO.12.“AGRICULTURAL ACTIVITIES” [PDF]

open access: yesAnnals of the Polish Association of Agricultural and Agribusiness Economists, 2019
The main purpose of the article is to present a critical assessment of the regulations in (National Accounting Standard) NAS No. 12 Pertaining to „Agricultural activity” against the background of the theory of economics and organization of agricultural ...
Tomasz Kondraszuk
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

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

Türk ve Amerikan Üniversitelerinde Okutulan Muhasebe ve Teknoloji Derslerinin Uluslararası Muhasebe Eğitim Standardı (IES 2) Açısından Karşılaştırılması

open access: yesSelçuk Üniversitesi Sosyal Bilimler Meslek Yüksekokulu Dergisi, 2022
Bu çalışmada Amerika Birleşik Devletlerindeki üniversitelerle Türkiye’deki üniversitelerin işletme lisans bölümlerindeki dersler karşılaştırılmıştır.
İbrahim Aksu, Meltem Gül
doaj   +1 more source

ASPECTS REGARDING THE MEASUREMENT OF MANAGEMENT PERFORMANCE IN LOCAL PUBLIC ADMINISTRATION [PDF]

open access: yesAnalele Universităţii Constantin Brâncuşi din Târgu Jiu : Seria Economie, 2023
In the Romanian local public administration, the management must be responsible for the good management of the entity and for the well-being of the citizens.
FĂGĂDAR (GHIŞA) MARGARETA   +1 more
doaj  

Accounting for risk management of IT enterprises

open access: yesЕкономіка, управління та адміністрування, 2021
The purpose of the study is to substantiate the place of accounting in risk management of IT enterprises, reflecting the features of accounting support of this process.
G.L. , I.L. , V.P.
doaj   +1 more source

OBSTACLES AND SOLUTIONS IN ACCOUNTING DURING THE PANDEMIC ERA [PDF]

open access: yesAnalele Universităţii Constantin Brâncuşi din Târgu Jiu : Seria Economie, 2023
Accounting has always been a great consumer of inventions and innovations in computing technology. This evolution led both to the change of accounting techniques and to the evolution of the accounting profession. The covid19 pandemic has changed the way
ȚURCAN CRISTIAN DRAGOȘ   +3 more
doaj  

Twenty-Five Years of Design Science Methodology in Accounting Research: A Bibliometric Analysis [PDF]

open access: yesمطالعات تجربی حسابداری مالی
Design Science Research Methodology (DSRM) is a solution-oriented approach for conducting research that transcends mere understanding of existing situations, aiming to generate innovative and novel artifacts to realize desired outcomes.
Amir Moradi   +4 more
doaj   +1 more source

Accounting account account assessment [PDF]

open access: yesOditor - 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

Employability skills for professional accountants in the midstof Industry 4.0 - a literature review [PDF]

open access: yesRevista de Studii Financiare, 2023
Most facets of modern life are being transformed in the light of recent technological developments. Similarly, the accounting industry is going through a significant redesign under the influence of Industry 4.0, often known as the Fourth Industrial ...
Andreea Cordos (Labaditis)   +1 more
doaj   +1 more source

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