Results 21 to 30 of about 8,100,362 (369)

Accounting for secrets [PDF]

open access: yes, 2013
The Soviet dictatorship used secrecy to shield its processes from external scrutiny. A system of accounting for classified documentation assured the protection of secrets.
Harrison, Mark
core   +1 more source

Blockchain technology in accounting and auditing: current status, opportunities and prospects of implementation

open access: yesВісник Житомирського державного технологічного університету: Серія: економіка, управління та адміністрування, 2019
Blockchain is today one of the main technologies of the digital economy, which in a general sense is a distributed database, such as an accounting book that stores information about all transactions performed by its participants.
Y.M. Popivniak
doaj   +1 more source

Harmonising Basel III and the Dodd Frank Act through International Accounting Standards – Reasons why International Accounting Standards Should Serve as “Thermostats [PDF]

open access: yes, 2012
Why should differences between regulatory and accounting policies be mitigated? Because mitigating such differences could facilitate convergence – as well as financial stability. The paper ―Fair Value Accounting and Procyclicality: Mitigating Regulatory
Ojo, Mariane.B.
core   +3 more sources

Evaluation of the relationship between environmental accounting and business performance: the case of Istanbul province

open access: yesGreen Finance, 2021
Today, as a result of economic growth; The increase in technological developments, industrialization and population ratio brought environmental problems with it.
Hatice Şimşek, Gökhan Öztürk
doaj   +1 more source

‘Ghost Accounts’, ‘Joki Accounts’ and ‘Account Therapy’

open access: yesThe Copenhagen Journal of Asian Studies, 2021
This article shows how motorcycle taxi drivers in Yogyakarta, Indonesia deal with labour insecurity, tighter competition, minimum social welfare, decreased tariff and bonuses and longer working hours. The article finds that drivers employ diverse strategies to obtain more orders and therefore also more income.
Amalinda Savirani, Wening Mustika
openaire   +4 more sources

Practical Aspects Regarding the Accounting of Social Enterprises

open access: yesCECCAR Business Review, 2022
Pursuant to the law, social enterprises represent any private law person that carries out activities in the social economy field and holds a certificate in this respect.
Cristina NICOLAESCU, Monica BIJA
doaj   +1 more source

Factors Affecting the Use of Accrual Based Financial Statements for Regional Device Organizations (OPD) of South Sumatera Province [PDF]

open access: yes, 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
core   +1 more source

QUANTITY AND QUALITY IN ACCOUNTING [PDF]

open access: yesAnnals of the University of Craiova: Economic Sciences Series, 2016
The present paper is a synthesis of the scopes of accounting in understanding the economic processes and transactions from the quantitative and qualitative point of view.
Horia Cristea
doaj  

Evaluation of Virtual Objects: Contributions for the Learning Process

open access: yesInternational Review of Research in Open and Distributed Learning, 2016
The constant technological development in education, and the potentiality of the resources offered by Information and Communication Technologies (ICTs), are challenges faced by teaching institutions in Brazil, especially by those institutions, which by ...
Eleonora Milano Falcão Vieira   +2 more
doaj   +1 more source

CREATING CONSOLIDATED FINANCIAL REPORTS � ACCOUNTING, INFORMATIONAL AND MANAGERIAL ASPECTS [PDF]

open access: yesИкономика и компютърни науки, 2016
The purpose of this study is to describe some of the problems in making consolidated financial reports. Several perspectives are analyzed from accounting point of view, from information point of view and from managerial point of view. The accounting
Svetlozar Stefanov   +2 more
doaj  

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