Results 21 to 30 of about 86,855 (305)

Accounting Vouchers and Principles of Bookkeeping

open access: yes, 2015
The current regulations and practices related to accounting vouchers and bookkeeping in Poland, including cross-cutting tax regulations, were assessed and compared with selected EU countries (France, Germany and UK).
Olszewska, Irena, Wołczyńska, Monika
openaire   +2 more sources

Traditional Accounting with Decentralised Ledger Technology [PDF]

open access: yes, 2020
Distributed ledger technology is by some believe to be the accounting system of the future, replacing the centuries-old double-entry accounting paradigm, as it has desirable characteristics such as tamper-resistance.
Laurier, Wim   +2 more
core  

APPLICATION OF TRIPLE-ENTRY BOOKKEEPING WITH BLOCKCHAIN TECHNOLOGY AS AN EFFORT TO PREVENT ACCOUNTING FRAUD

open access: yesAkuntansi Dewantara, 2022
This study aims to find out how blockchain technology which is very popular in the world of cryptocurrencies can be applied to accounting as an effort to prevent accounting fraud.
Budi Septiawan, Windi Fartika
doaj   +1 more source

Factors Influencing Accounting Outsourcing Using the Transaction Cost Economics Model

open access: yesInternational Journal of Financial Studies, 2023
This paper presents the results of research conducted to identify the factors that influence the decisions of company management to outsource accounting services.
Ivana Tomašević   +4 more
doaj   +1 more source

Accounting World Congresses and Yaroslav V. Sokolov’s Evaluations on the Socialist Accounting Order

open access: yesУчёт. Анализ. Аудит, 2019
Dr. Yaroslav Sokolov was known as a distinguished accounting historian with smooth, powerful and instructive expression which had a great impact on new generations’ interests in accounting history research.
BATUHAN Güvemli
doaj   +1 more source

ACCOUNTANTS CERTIFICATION AS LONG WAY FROM BOOKKEEPERS TO CERTIFIED ACCOUNTANTS: EXPERIENCE FOR UKRAINE

open access: yesFinancial and credit activity problems of theory and practice, 2021
In the article there were considered the problematic aspects of accountants’ certification in Ukraine, as well as the relevance of professional certification as a universal tool for recognition of qualifications in accounting in professional circles and in the labor market.
Dluhopolskyi, O.   +4 more
openaire   +3 more sources

Cymbeline: Arithmetic, Double-Entry Bookkeeping, Counts, and Accounts [PDF]

open access: yesSederi, 2013
The importance of commercial arithmetic and double-entry bookkeeping (or “debitor and creditor” accounting) has been traced in The Merchant of Venice, Othello, the Sonnets, and other works of Shakespeare and his contemporaries. But even though both are explicitly cited in Cymbeline (the only Shakespeare play other than Othello to invoke double-entry by
openaire   +2 more sources

Literacy and Skills' Role in Enhancing Handicraft SMEs' Performance and Reporting

open access: yesJurnal Manajemen
This study aims to analyse the influence of financial, accounting, and digital literacy, bookkeeping skills, and financial report comprehension on the performance and financial reporting quality of SMEs.
Amir Hamzah, Teti Rahmawati
doaj   +1 more source

The Comparative Analysis of Business Applications for MSMEs based on Android (Case Study on Buku Kas and Buku Warung Applications)

open access: yesJurnal Riset Akuntansi Terpadu, 2021
The purpose of this research was to compare the Android-based MSME financial bookkeeping application based on the criteria for a quality accounting application. The used data collection were observation, questionnaires and literature study.
Anisa Septiana   +2 more
doaj   +1 more source

Foreign labor, peer‐networking and agricultural efficiency in the Italian dairy sector

open access: yesAgribusiness, EarlyView.
Abstract While the presence of immigrants in the agricultural sector is widely acknowledged, the empirical evidence on its economic consequences is lacking, especially from a microeconomic perspective. Using the Farm Accountancy Data Network panel data for Italian dairy farms in the period 2008–2018, the present study investigates the relationship ...
Federico Antonioli   +2 more
wiley   +1 more source

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