Results 271 to 280 of about 236,683 (312)

The politics of transcendence: hermeneutic phenomenology and accounting policy

open access: yesCritical Perspectives on Accounting, 2005
This paper offers a new foundation for investigating accounting policy in organizations. After recalling some characteristics illustrating the deficiency of Positive Accounting Theory (PAT) as a comprehensive, contextual and holistic analysis of ...
Chabrak, Nihel
exaly   +2 more sources

Accounting and Accounting Policy [PDF]

open access: possibleBusiness Inform, 2013
The article considers essence and contents of accounting policy. Its provides information with respect to main aspects of formation and application of accounting policy in Ukraine. It studies the structure of regulations on accounting policy that were developed in a company.
openaire  

Accountability, public policy, and psychiatry

American Journal of Psychiatry, 1977
The author identifies the direction of changes in health policy in the United States that need to be taken into account by the health professions in their dealings with government. She discusses three areas in which these changes will call for adjustment on the part of the medical profession and major health care institutions and defines the special ...
openaire   +2 more sources

Audit of accounting policy

Экономика и предпринимательство, 2022
Вопросы формирования учетной политики и ее реализации относятся к числу значимых направлений аудита, оказывающих существенное влияние на достоверность бухгалтерской отчетности. В виду этого постановка бухгалтерского учета и учетной политики организации становится объектом проверки на всех этапах аудита бухгалтерской отчетности, начиная с планирования и
openaire   +1 more source

Accountability Policies in Education

2019
This book addresses current changes of education policies in a context of globalisation. It does so by focusing on the implementation of performance-based accountability policies in France and in Quebec (Canada). It questions the trajectory of these policies, their mediations and their instrumentation in various territories and schools through a ...
Maroy, Christian, Pons, Xavier
openaire   +4 more sources

Accounting policy of the organization

ГУМАНИТАРНЫЕ, СОЦИАЛЬНО-ЭКОНОМИЧЕСКИЕ И ОБЩЕСТВЕННЫЕ НАУКИ/ HUMANITIES, SOCIAL ECONOMIC AND SOCIAL SCIENCES, 2017
Всем известно, что в любой компании бухгалтерский учет должен осуществляться согласно определенным правилам. Проблема заключается в установлении этих правил, реализация которых обеспечила бы наибольший эффект от ведения бухгалтерского учета. Именно с этой целью и разрабатывается учетная политика экономического субъекта.
openaire   +1 more source

Policy Dynamics — Schools and Accountability Policies

2009
As I suggested in chapter 1, statements of legislative intent provide a window into lawmakers’ goals for charter school reform. The original statement of legislative intent framing California’s 1992 charter school law outlined six purposes for charter schools, some of which overlap.
openaire   +1 more source

Accounting Concepts and Policies

1984
This chapter provides the background to the specific questions in Chapters Three to Eleven by dealing with two matters which are of vital importance in the preparation and the interpretation of financial statements — accounting concepts and accounting policies.
S. J. Gray, L. G. Campbell, J. C. Shaw
openaire   +1 more source

Accountability Policies and Their Effects

2008
Accountability in education is a contested and complex concept. Despite this, some form of accountability is as inevitable as it is important. Some (Cotter, 2000, p. 12) see it as “the engine of policy”. Given the growing understanding of the crucial importance of education for the future prosperity of their countries, governments are looking for ways ...
openaire   +1 more source

Accounting policies

2016
Accounting policies are the specific principles, rules and procedures implemented by a company's management team and are used to prepare its financial statements. Accounting policies are a set of standards that control companys preparation of financial statements.
openaire   +1 more source

Home - About - Disclaimer - Privacy