Results 11 to 20 of about 5,803,880 (315)
Critical dialogical accountability: From accounting-based accountability to accountability-based accounting [PDF]
Critical 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
Jesse Dillard, Eija Vinnari
exaly +3 more sources
Does Real Earnings Management changes according to Industry? Evidence from Egypt [PDF]
المجلة العلمية للدراسات والبحوث المالية والإدارية, 2022 1. Introduction Prior research has discussed real earnings management practices according to several themes such as R&D investment (e.g. Gunny,2005), performance (e.g. Leggett et al.,2009; Kumar et al.,2020), leverage (e.g. Zamri, et al.,2013),
dr \Mohammed Zedan Ibrahim Wali +2 more
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Implementation possibilities for the concept of management accounting in the Republic of Macedonia [PDF]
Ekonomski Pogledi, 2016 The actual business conditions which are featured with great number of changes in the social and political system in the Republic of Macedonia have their impact in all the spheres of the social life, including the accounting-management profession.
Koleva Blagica +2 more
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Accounting and auditing with blockchain technology and artificial Intelligence: A literature review
International Journal of Accounting Information Systems, 2023 This paper surveys the published work on how blockchain technology will impact accounting in general, but AI-enabled auditing specifically. The purpose is to investigate how blockchain technology can improve transparency and trust in accounting practice ...
Hongdan Han +4 more
semanticscholar +1 more source
THE THEORY OF ECONOMICS AND ORGANIZATION OF AGRICULTURAL FARMS IN THE CONTEXT OF NATIONAL ACCOUNTING STANDARD NO.12.“AGRICULTURAL ACTIVITIES” [PDF]
Annals of the Polish Association of Agricultural and Agribusiness Economists, 2019 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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المجلة العربية لضمان جودة التعليم الجامعي, 2020 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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Accounting and accountability in the Anthropocene [PDF]
Accounting, Auditing & Accountability Journal, 2019 Purpose The purpose of this paper is to interrogate the nature and relevance of debates around the existence of, and ramifications arising from, the Anthropocene for accounting scholarship. Design/methodology/approach The paper’s aim is achieved through an in-depth analysis of the Anthropocene, paying attention to cross-disciplinary contributions ...
Jan Bebbington +6 more
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ASPECTS REGARDING THE MEASUREMENT OF MANAGEMENT PERFORMANCE IN LOCAL PUBLIC ADMINISTRATION [PDF]
Analele Universităţii Constantin Brâncuşi din Târgu Jiu : Seria Economie, 2023 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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OBSTACLES AND SOLUTIONS IN ACCOUNTING DURING THE PANDEMIC ERA [PDF]
Analele Universităţii Constantin Brâncuşi din Târgu Jiu : Seria Economie, 2023 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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Selçuk Üniversitesi Sosyal Bilimler Meslek Yüksekokulu Dergisi, 2022 Bu çalışmada Amerika Birleşik Devletlerindeki üniversitelerle Türkiye’deki üniversitelerin işletme lisans bölümlerindeki dersler karşılaştırılmıştır.
İbrahim Aksu, Meltem Gül
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