Twenty-Five Years of Design Science Methodology in Accounting Research: A Bibliometric Analysis [PDF]
مطالعات تجربی حسابداری مالیDesign Science Research Methodology (DSRM) is a solution-oriented approach for conducting research that transcends mere understanding of existing situations, aiming to generate innovative and novel artifacts to realize desired outcomes.
Amir Moradi +4 more
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Accounting account account assessment [PDF]
Oditor - casopis za Menadzment, finansije i pravo, 2018 Excise duties are a special form of sales tax and one of the most tax forms. Excise is taxed products with inelastic demand, and taxpayers are manufacturers and importers. Tax base is determined by a measurement unit (kg, liter, etc.,), and the amounts are in absolute values (e.g., 50 to a pack of cigarettes din).
openaire +2 more sources
The Internet of Things in accounting: a bibliometric analysis
Проблеми теорії та методології бухгалтерського обліку, контролю і аналізу, 2023 Today, the development of the fourth industrial revolution (Industry 4.0) is observed, which is a challenge for modern business, which makes it necessary to study the development trends of accounting based on the application of the Internet of Things ...
M.H. , N.S.
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Accounting historians engaging with scholars inside and outside accounting: issues, opportunities and obstacles [PDF]
, 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
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The role and current status of IFRS in the completion of national rules: Evidence from Greece [PDF]
, 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
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American Sociological Review, 1968 Tradução inédita em português do artigo originalmente publicado na American Sociological ReviewTraduzido por Ana Beatriz ...
Marvin B. Scott, Stanford M. Lyman
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The relationship between risk management (Environmental uncertainty) and corporate value by emphasizing Role of the board of directors and Audit Committee [PDF]
پژوهشهای حسابداری و حسابرسی عملیاتی و عملکرد, 2018 Identifying and managing the risks, are of the new approaches that are used to strengthen and improve the effectiveness of organizations. This study examined the relationship between risk management and corporate value by emphasizing the role of the ...
محمد رضا مهربان پور +3 more
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Problems of documenting the accounting of intangible assets
Проблеми теорії та методології бухгалтерського обліку, контролю і аналізу, 2021 The situation related to the primary documents and the structure of their forms for accounting for intangible assets needs to be resolved. The existence of a number of options for the use of forms of primary documents for accounting for intangible assets,
V.V. Yasyshena
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ANALYSIS OF THE PERFORMANCE OF THE ENTERPRISE [PDF]
Analele Universităţii Constantin Brâncuşi din Târgu Jiu : Seria Economie, 2020 Brief presentation together with the personal evaluations of the authors of the most relevant works in the literature on the evolution of financial reporting, analysis and evaluation of performance as well as the most modern techniques for determining ...
DOREL CONSTANTIN CODREAN
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Factors Affecting the Use of Accrual Based Financial Statements for Regional Device Organizations (OPD) of South Sumatera Province [PDF]
, 2018 The purpose of this study was to examine and find out the influence of accrual accounting knowledge, administrative bureaucracy, and Regional Management Information System (SIMDA) on the Use of Accrual Accounting.
Bastian, Indra +3 more
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