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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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Critical dialogical accountability: From accounting-based accountability to accountability-based accounting [PDF]
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
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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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Accounting account account assessment [PDF]
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).
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Employability skills for professional accountants in the midstof Industry 4.0 - a literature review [PDF]
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
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