Results 21 to 30 of about 4,531,882 (170)

Penggunaan Media Film sebagai Sarana Pembelajaran Etika Akuntan: Implementasi pada Mata Kuliah Audit

open access: yesOrganum, 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

A contabilidade como ciência cultural. Considerações sobre o conceito doutrinal de Carlos García-Casella.

open access: yesTeuken 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

open access: yesJurnal 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]

open access: yesMAB, 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

Faktor-faktor yang mempengaruhi keandalan dan ketepatan waktu pelaporan keuangan pada Organisasi Perangkat Daerah Kabupaten Sumbawa Barat

open access: yesIndonesia 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)

open access: yesJurnal 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]

open access: yesBìznes 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

open access: yesEstudios 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

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

Financial information in microenterprises in the food sector in Ocaña, Colombia

open access: yesRevista Ingenio, 2013
This scientific and technological research article presents the results of a descriptive study because it analyzes situations and events that point out how financial and administrative variables manifest themselves; and characteristics of a ...
Marta Milena Peñaranda   +2 more
doaj   +1 more source

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