Results 41 to 50 of about 4,069,922 (294)

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

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

Théorie comptable de la monnaie et de la finance

open access: yesRevue de la Régulation, 2022
This phd dissertation aims at demonstrating that the invention of double entry bookkeeping in Italy in the early 14th century, paved the way to modern credit money.
Maxime Izoulet
doaj   +1 more source

On the Trail of Creativity: Dimensionality of Divergent Thinking and Its Relation With Cognitive Abilities, Personality, and Insight

open access: yesEuropean Journal of Personality, EarlyView., 2020
Abstract Divergent thinking (DT) is an important constituent of creativity that captures aspects of fluency and originality. The literature lacks multivariate studies that report relationships between DT and its aspects with relevant covariates, such as cognitive abilities, personality traits (e.g. openness), and insight. In two multivariate studies (N 
S. Weiss   +6 more
wiley   +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

Farmers' Financial Literacy—Scale Development and Linkages to Accounting Practices and Financial Outcomes

open access: yesAgribusiness, EarlyView.
ABSTRACT This study investigates the financial literacy (FL) of Swedish farmers, its linkages to farmer characteristics, management accounting practices and farm outcomes by surveying Swedish Farm Accountancy Data Network farmers. Using item response theory, we expand the existing FL measurement specifically to the farming context, assess measurement ...
Uliana Gottlieb, Helena Hansson
wiley   +1 more source

Efficiency and Technology Gap in European Apple Production—A Metafrontier Model for Germany, Italy, and Poland

open access: yesAgribusiness, EarlyView.
ABSTRACT EU member states have exhibited varying rates of apple production growth. Technical efficiency (TE) estimation is suitable for identifying best‐practice farm performance. This study examined whether the development of the apple sector in Germany, Italy, and Poland was influenced by production efficiency, access to technology, as well as ...
Anika Muder, Jakub Staniszewski
wiley   +1 more source

Implementing forestry bookkeeping and cost accounting – 20 years of field research on the profitability of forestry in Austria

open access: yesSilva Fennica, 1991
The profitability of forestry in the context of recent economic developments in Finland suggest a more systematic analysis of the profit and the cost structure of small-scale forestry than is normally made today.
Penttinen, Markku
doaj   +1 more source

Testing the Marketing Performance of German Wheat Farmers

open access: yesAgribusiness, EarlyView.
ABSTRACT This paper analyses the marketing performance of wheat farmers in Germany. Wheat sales data from 465 individual farms over a 12‐year period are used to test against different market benchmarks. Market benchmarks are constructed by simulating passive trading agents using regional wheat prices.
Franziska Potts, Jens‐Peter Loy
wiley   +1 more source

Underemployment and Job Quality Among Young Australians: A Gendered Analysis Using the HILDA Survey (2009–2022)

open access: yesAustralian Journal of Social Issues, EarlyView.
ABSTRACT Over almost two decades, young people's employment opportunities have been significantly impacted by events like the Global Financial Crisis (2008–2009) and the COVID‐19 pandemic (2020‐). Thus, underemployment has become a more pervasive and persistent feature of young people's labour market experiences. This research focuses on three forms of
Brendan Churchill
wiley   +1 more source

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