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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]
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
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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
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Bu çalışmada Amerika Birleşik Devletlerindeki üniversitelerle Türkiye’deki üniversitelerin işletme lisans bölümlerindeki dersler karşılaştırılmıştır.
İbrahim Aksu, Meltem Gül
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ASPECTS REGARDING THE MEASUREMENT OF MANAGEMENT PERFORMANCE IN LOCAL PUBLIC ADMINISTRATION [PDF]
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
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Accounting for risk management of IT enterprises
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.
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OBSTACLES AND SOLUTIONS IN ACCOUNTING DURING THE PANDEMIC ERA [PDF]
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
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Twenty-Five Years of Design Science Methodology in Accounting Research: A Bibliometric Analysis [PDF]
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
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ConTrib: Universal and Decentralized Accounting in Shared-Resource Systems
Preventing the abuse of resources is a crucial requirement in shared-resource systems. This concern can be addressed through a centralized gatekeeper, yet it enables manipulation by the gatekeeper itself. We present ConTrib, a decentralized mechanism for
M. Vos, J. Pouwelse
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The relevance of the research based on the fact that the agro-industrial complex of processing enterprises activity has a crucial importance not only for the development of regional economy and economy of the whole Russia but also the social importance ...
L.G. Egorova
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DIGITIZED ACCOUNTING - THE ATTRIBUTES OF CLOUD ACCOUNTING IN TECHNOLOGICAL FUTUROLOGY [PDF]
The main objective of this article is to analyze Cloud technology in computerized accounting, given its impact on the flow of accounting processing. This article is structured as follows: Foray into the literature, Methodology, Impact of Accounting on ...
Cristian Dragos Turcan+2 more
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