Quo vadis accounting and auditing in Turkey [PDF]
The main purpose of the research was to illustrate the history of accounting and auditing in Turkey. It is found that auditing has evolved through a number of stages.
Pérez Poch, Antoni +1 more
core +1 more source
Lobbying and Political Risk Disclosure: Do Socially Responsible Firms Voluntarily Disclose More?
Abstract Drawing on theories of strategic communication, legitimacy, impression management and moral capital, this study investigates whether firms use political risk disclosure to offset negative perceptions associated with corporate lobbying. Using a sample of 10,120 observations from 1362 US firms between 2002 and 2018, we find that firms with ...
Maretno A. Harjoto +4 more
wiley +1 more source
THE RELATIONSHIP OF THE ACCOUNTING LAW WITH THE MODERN SOCIETY AND THE PRESENT-DAY KNOWLEDGE ECONOMY [PDF]
The relevance of the accounting information in the knowledge of the company’s patrimonial situation is not only a problem of economic theory, but also of accounting law.
IACOB BACIU
doaj
Higher Education Institutions and the Accounting Education In The Second Half of XIXth Century on the Ottoman Empire [PDF]
The aim of this study to examine, the higher education institutions’ development and the paid attention on the accounting education in the Ottoman Empire as a consequence of efforts on conforming to the politic and economic developments of the 19th ...
Kaya, Ugur +2 more
core +1 more source
Senedd Reform: From Aspiration to Cold‐Headed Reality?
Abstract In May 2024, the Senedd Cymru (Members and Elections) Bill completed its legislative journey through the Senedd Cymru/Welsh Parliament. The bill marks the latest chapter in the Senedd's evolution from an assembly established with no formally separated executive branch and no primary legislative powers into a lawmaking and tax‐raising ...
Adam Evans
wiley +1 more source
EVOLUTION OF ACCOUNTING SINCE LUCA PACIOLO
In 1494 Luca Paciolo, an Italian monk, undertook to summarize contemporary mathematical knowledge. His treatise included "De Computis et Scripturis," thirty-six chapters on bookkeeping as practiced in Venice.
Jerome DeRidder
doaj +2 more sources
‘Pro‐Germans in the Pulpits’: The Queensland Presbyterian Church and the Great War
During World War I, Protestant churches in Australia, on the whole, enthusiastically supported the war effort. The Queensland Presbyterian Church was a significant exception. This study analyses discord and tensions among its clergymen about what constituted an appropriate response to the war.
Mark Cryle
wiley +1 more source
Implementation of financial reports based on SAK EMKM at the convection Tembung
Purpose: This study aims to analyze the implementation of Financial Accounting Standards for Micro, Small, and Medium Entities (SAK EMKM) at Sahabat Convection Business located in Pasar IV Tembung and to identify the factors that support and hinder its ...
Ginda Hamonangan Lubis +2 more
doaj +1 more source
The Establishment of Risk Evaluation Index System for Small- and Medium-Sized Agency Bookkeeping Companies. [PDF]
Wu Q, Zhang X.
europepmc +1 more source
From colonial past to New Zealand classroom : the biographical narrative of Will Potter, commercial secondary school teacher (1958-1976) : a thesis presented in partial fulfilment of the requirements for the degree of Doctor of Education at Massey University, Manawatū, New Zealand [PDF]
This thesis tells the teaching story of one post-primary Commerce teacher, Will Potter—my father. Will taught in five New Zealand post-primary schools from 1958 until his retirement in 1976.
Burne, Jacqueline Monique
core

