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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]
حسابداری 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
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Cogent Economics & Finance, 2023 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
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Journal of Information Management and Practices, 2023 More recently, social enterprises are considered sustainable form of social purpose organizations due to financial sustainability goal. However, due to their dual focus and diversity of stakeholder, they face unique communication and governance challenge when compared with other social purpose organization.
Noreen Mehar, Zubair Ahmad
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Accounting for Private Information
, 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
Pricila Maziero, Laurence Ales
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Accounting recognition of information as an asset [PDF]
Journal of Information Science, 2012 Attempts to recognize ‘information’ as an asset have led to an increased awareness of why and how this invisible valuable resource does not appear in the financial statements. This paper aims to develop a model based on three-circled sets of criteria for the pre-measurement phase of an asset recognition process.
Nevine El-Tawy, Magdy Abdel-Kader
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International lease accounting reform and economic consequences: the views of UK users and preparers [PDF]
, 2006 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
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Current aspects of the cryptocurrency recognition in Ukraine [PDF]
Banks and Bank Systems, 2019 Various mechanisms for implementation, and at the same time contradictory approaches to the essence, evaluation, reflection, and regulation, led to the need to consider and improve approaches to the recognition of cryptocurrency.
Olena Fomina +4 more
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BMC 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
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The impact of constructive operating lease capitalisation on key accounting ratios [PDF]
, 1998 Current UK lease accounting regulation does not require operating leases to be capitalised in the accounts of lessees, although this is likely to change with the publication of FRS 5.
Edwards, Keith +5 more
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IFRS 9 AND THE INTERACTION WITH BASEL III REGULATION PILLARS [PDF]
Annals 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
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