THE IMPACT OF ACCOUNTING INFORMATION ON DECISIONS PUBLIC ADMINISTRATION MANAGERS [PDF]
The rapid evolution of information and communication science and technologies has an impact on any aspect of human relations. Modern computer systems provide the possibility of automatic control of various activities, which involve the management of ...
MARGARETA FĂGĂDAR (GHIȘA)
doaj
The interfirm contracting value of management accounting information [PDF]
We examine how firms’ management accounting information influences interfirm contract design. We theorize that comprehensive accounting information enables firms to design more complete contracts with suppliers, as indicated by increased issue ...
Henri C. Dekker +6 more
core +1 more source
Social information in managerial accounting and managerial information system
Research and historical development showed that market economy with social orientation is more effective than without it. Emerging from these facts, the paper is focused on the need of monitoring the social information in managerial accounting and in ...
E. Škorecová, M. Farkašová
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ACCOUNTING INFORMATION, NON-ACCOUNTING INFORMATION AND LENDING DECISION
This study aims to examine the effect of accounting information and non-accounting information on lending decisions on banking institutions in Pidie Jaya Regency, which amounted to 6 (six) banks for the period January 2014-February 2015. The data analyzed were debtor data using multiple linear regression. The results show that return on net worth, debt
Mariana Mariana +2 more
openaire +2 more sources
Essence and types of accounting information space
The necessity of carrying out the scientific researches on the use of the concept of information space in the accounting system is substantiated. The possible approaches of researchers to the use of the concept of information space in accounting are ...
V.P. Gryn
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Digitalization—The Engine of Sustainability in the Energy Industry
The goal of this paper is to conduct a bibliometric analysis of the scientific literature about the sustainability of digitalization in the energy sector in order to capture the main challenges and trends in the transition towards it.
Florin Mihai +4 more
doaj +1 more source
By combining two types of studies: theoretical and field, the study aims to explore the impact of digital transformation on the quality of accounting information and the efficacy of corporate governance through the deployment of blockchain technology in ...
Ayman Mohammad Al Shanti +1 more
doaj +1 more source
International lease accounting reform and economic consequences: the views of UK users and preparers [PDF]
In response to perceived difficulties with extant lease-accounting standards in operation worldwide, the G4+1 issued a discussion paper which proposes that all leases should be recognized on the balance sheet [ASB (1999).
Goodacre, Alan +6 more
core +1 more source
The Role of Green Accounting Information In Improving The Quality Of Accounting Information
The subject of green accounting is one of the modern topics in accounting science, which has received great attention by researchers and writers because of its great role in measuring and disclosing environmental activities and in line with the interests of internal and external users of accounting information.
Wasan Yahia Ahmed +2 more
openaire +1 more source
Investigating the Factors Influencing the Effectiveness of Accounting Information System from the Viewpoint of Managers and Experts of Iranian Medical Sciences Universities Based on Accrual Accounting [PDF]
Introduction: Optimal resource allocating is considered as one of the significant responsibilities of managers so that they need some information and financial reports while information plays a crucial role in this regard.
M Moradi, K Rahimi, N Ghodrati
doaj +1 more source

