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Accounting Information System

open access: yes, 2022
Abstract: Accоunting information systems are useful for companies and businesses wanting to make the accounting process easier by utilizing a computer prоgram or other system that will perform payroll and other functions. These systems, commonly including accounting software, make it easier to cоmpile financial data for use in taxes, payroll, and other
GANTEA, Ana, MELNIC, Georgeta
openaire   +1 more source

The Association of Accounting Standard Setting with Accounting Information Quality [PDF]

open access: yesبررسی‌های حسابداری و حسابرسی, 2009
It is believed that more financial reporting quality increases and more reliability standards are used to prepare and present reports, more information risk decrease.
Ali Saghafi, Ebrahim Ebrahimi
doaj  

Learnings from the design and acceptance of the German COVID-19 tracing app for IS-driven crisis management: a design science research

open access: yesBMC Medical Informatics and Decision Making, 2021
Background This article investigates the research problem of digital solutions to overcome the pandemic, more closely examining the limited effectiveness and scope of the governmental COVID-19 tracing apps, using the German COVID-19 tracing app (Corona ...
Alina Behne   +3 more
doaj   +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]

open access: yesحسابداری سلامت, 2017
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

Diversity-Aware Entity Exploration on Knowledge Graph

open access: yesIEEE Access, 2021
Knowledge graphs are graph-structured knowledge bases containing abundant entities and relations among the entities. Entity exploration can help users understand the overall structure of knowledge graphs, as well as find the entities of interest in an ...
Liang Zheng   +3 more
doaj   +1 more source

APEL PUBLISHER SYSTEM ADMINISTRATOR GUIDE [PDF]

open access: yes, 2013
APEL (Accounting Processor for Event Logs) gathers CPU accounting information by parsing batch system and blah accounting log files and inserting the data into a local MySQL database.
Gordon, John
core   +1 more source

IFRS 9 AND THE INTERACTION WITH BASEL III REGULATION PILLARS [PDF]

open access: yesAnnals of the University of Oradea: Economic Science, 2020
IFRS 9, standard focusing on the accounting for financial instruments, once implemented, led to significant improvements in the world of accounting. The transition from the old standard (IAS 39) in order to apply IFRS 9 has been a major challenge for the
MITOI Elena   +3 more
doaj  

Relative value-relevance of accounting measures based on Chinese Accounting Standards and International Financial Reporting Standards [PDF]

open access: yes, 2012
Purpose – The purpose of this paper is to investigate the relative value relevance of accounting measures based on Chinese Accounting Standards (CAS) and International Financial Reporting Standards (IFRS) in relation to both A-share and B-share markets ...
Chamisa, E, Mangena, M, Ye, G
core   +1 more source

Impact of Corporate Governance Norms on Bank Financial Performance in Bangladesh [PDF]

open access: yesInternational Journal of Management, Accounting and Economics
The study explored the affinity between corporate governance (CG) norms and bank financial performance using data compiled from the annual reports of Dhaka Stock Exchange-listed commercial banks in Bangladesh covering a period from 2016 to 2022.
Md Maniruzzaman   +3 more
doaj   +1 more source

Accounting for Private Information

open access: yes, 2008
We study the quantitative properties of constrained efficient allocations in an environment where risk sharing is limited by the presence of private information. We consider a life cycle version of a standard Mirrlees economy where shocks to labor productivity have a component that is public information and one that is private information. The presence
Ales, Laurence, Maziero, Pricila
openaire   +4 more sources

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