A Public Tribute Zakat in Muslim Countries as an Example of the Practical Problem of Accounting Standardization [PDF]
Problemy Zarządzania, 2018 The article concerns a type of obligatory tax (Zakat) that is the basis of the Islamic economy and the incompatibility of its charging and discharging with international accounting standards.
dr Małgorzata Czerny +1 more
doaj +1 more source
Penggunaan Media Film sebagai Sarana Pembelajaran Etika Akuntan: Implementasi pada Mata Kuliah Audit
Organum, 2020 Teaching ethics to accounting students is a challenge for lecturers. Lack of knowledge on how to teach ethics and limited references to ethics teaching materials are examples of obstacles to teaching ethics.
Padma Adriana Sari +2 more
doaj +1 more source
Teuken Bidikay, Revista Latinoamericana de Investigación en Organizaciones Ambiente y Sociedad, 2020 As definições de contabilidade durante a sua história gnosiológica foram muitas, todas surpreendentes, mas de maneira singular se destaca na doutrina de Carlos García-Casella um conceito de contabilidade como ciência cultural.
Rodrigo António Chaves da Silva
doaj +1 more source
Studi Eksperimen Tentang Pengaruh Kinerja Lingkungan dan Sosial Terhadap Penilaian Kredit Perbankan
Jurnal ASET (Akuntansi Riset), 2020 . This study aims to examine the effect of environmental performance, social performance and the interaction of both on the credit risk and recommendation.
Susi Sarumpaet +3 more
doaj +1 more source
Kritisch kijken naar de accountantsprofessie, ook de academische, is noodzakelijk [PDF]
MAB, 2018 Het wetenschappelijk onderzoek naar het kenobject accountancy kenmerkt zich in Nederland door een relatief uniforme aanpak qua te behandelen thematiek, theoretische inzichten, paradigma’s en methodologie.
Marcel Pheijffer
doaj +3 more sources
Indonesia Accounting Journal, 2020 This study aims to provide empirically the effect of the human resources quality, utilization of information technology, accounting internal control, and financial control on reliability and timeliness of financial reporting on Local Government of West ...
Een Samawati Miharja +2 more
doaj +1 more source
Studi fenomenologi: akuntansi dan perubahan sekolah menjadi Badan Layanan Umum (BLU)
Jurnal Akuntansi Aktual, 2022 This study aims to understand the meaning and awareness of actors for changing schools into Public Service Boards (BLU) and the role of accounting. Phenomenology theory is employed as theory and method in this research. The research data is the result of
Danarela Ekarani +2 more
doaj +1 more source
Developing the Information Systems for Accounting and Taxation in the Context of Globalization and Digitalization of Economic Relations [PDF]
Bìznes Inform, 2022 The article is aimed at substantiating the influence of computerized information systems for accounting and taxation on the formation of high-quality information in the context of globalization and digitalization of economic relations.
Izmailov Yaroslav O. +3 more
doaj +1 more source
Positioning of accounting research: Evidence from the Colombian universities
Estudios Gerenciales, 2022 Research has become one of the key indicators for positioning universities in rankings, it is also a determining aspect to increase accountability, transparency, and legitimacy at universities.
Jesús Mauricio Flórez-Parra +1 more
doaj +1 more source
ConTrib: Universal and Decentralized Accounting in Shared-Resource Systems
DICG@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