Results 11 to 20 of about 8,100,362 (369)

The application of Robotic Process Automation in the financial accounting in entities that operate in Poland [PDF]

open access: yesZeszyty Teoretyczne Rachunkowości, 2022
Purpose: The article discusses the concept of Robotic Process Automation (RPA) and examines the level of its application in the area of financial accounting in Polish compa-nies. Methodology/approach: The article uses quantitative research in the form of
Marzena Remlein   +4 more
doaj   +1 more source

Developing Resource Usage Service in WLCG [PDF]

open access: yes, 2011
According to the Memorandum of Understanding (MoU) of the World-wide LHC Computing Grid (WLCG) project, participating sites are required to provide resource usage or accounting data to the Grid Operational Centre (GOC) to enrich the understanding of how ...
Chen, Xiaoyu   +3 more
core   +1 more source

Ograniczenia podwójnego zapisu na kontach księgowych w rachunkowości

open access: yesEkonomiczne Problemy Usług, 2015
The purpose of research study is to indicate a new solution of accounting entry corresponding to the problematic situation, resulting from the limited possibilities of use of the existing account, functioning within the framework of double ...
J.Bogusław Wedler
doaj   +1 more source

ConTrib: Universal and Decentralized Accounting in Shared-Resource Systems

open access: yesDICG@Middleware, 2020
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
semanticscholar   +1 more source

Did the Accounting for Goodwill Create a Bubble?

open access: yesThe Indonesian Journal of Accounting Research, 2021
This article investigates the accounting standards changes related to business acquisitions and the impact of those changes on the reported goodwill in the past 50 years.
Bingyi Chen   +2 more
doaj   +1 more source

IMPROVEMENT OF INFORMATION QUALITY ON STATE ASSISTANCE IN ACCOUNTING AND REPORTING OF AGRICULTURAL COMPANIES

open access: yesSiberian Journal of Life Sciences and Agriculture, 2021
Agriculture is of great importance for the Russian economy and is one of its most stable and fast growing sectors. The farming experience in the European agro developed countries confirms the need for active state intervention explained by the special ...
Victoria B. Malitskaya   +4 more
doaj   +1 more source

The role and current status of IFRS in the completion of national rules: Evidence from Greece [PDF]

open access: yes, 2017
Law 4308/2014 is the main regulation that transposed Accounting Directive 2013/34 of the EU into national law in Greece. This short paper summarises the underlying background and the process followed up to the issuance of this Law.
Tsalavoutas, Ioannis
core   +1 more source

Accounting for accountability

open access: yesPersona y Derecho, 1970
   
Ginsberg, R. (Robert)   +1 more
openaire   +2 more sources

Accounting historians engaging with scholars inside and outside accounting: issues, opportunities and obstacles [PDF]

open access: yes, 2017
Originating in a panel presentation at the eighth Accounting History International Conference, this study offers a reflection on the issues, opportunities and obstacles which may arise when accounting historians engage with other accounting scholars and ...
Baskerville, Rachel   +4 more
core   +1 more source

Critical dialogical accountability: From accounting-based accountability to accountability-based accounting [PDF]

open access: yesCritical Perspectives on Accounting, 2019
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
Eija Vinnari   +2 more
openaire   +3 more sources

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