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Perception of the concept of creative accounting by the Polish public and by accounting professionals [PDF]
Zeszyty Teoretyczne Rachunkowości, 2016 The paper aims to compare definitions of creative accounting developed by accounting theoreticians with its perception by the public and by accounting professionals. The author presents definitions of creative accounting emphasising both its negative and
Artur Hołda
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The Skills of the Generation Z Accounting Professional [PDF]
Revista de Studii FinanciareThe current global context is forcing the accounting profession to undergo a consequent transformation process as companies change their business models as a result of the evolution of globalisation, digitalisation of information, automation of processes
Galina Bădicu +2 more
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Stakeholder Influence in Shaping the Role of Accountants in Sustainability Reporting in Romania [PDF]
Amfiteatru EconomicMandatory non-financial reporting (subsequently replaced by sustainability reporting (SR)) appeared in the European Union in 2017, as part of the Accounting Directive.
Nadia Albu +4 more
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Perception of the stakeholders of the Romanian banking system on the adequacy of current accounting regulation [PDF]
Contabilitate şi Informatică de GestiuneResearch Question: What is the perception of the stakeholders of the Romanian banking system on the adequacy of current accounting regulations? Motivation: The motivation of this research is supported by the existence of a gap in the specialised ...
Denis Adrian Levanti +2 more
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Afyon Kocatepe Üniversitesi İktisadi ve İdari Bilimler Fakültesi DergisiYapay zekâ, son yıllarda üzerinde en fazla konuşulan konulardan birisi olarak karşımıza çıkmaktadır. Buradan yola çıkılarak bu çalışmada, yapay zekânın günümüz insanında yarattığı endişe üzerinde durulmuştur. Bu bağlamda, yapay zekâ teknolojisi sebebiyle
Özen Akçakanat
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Saving the companies affected by the current economic crises – at the hand of stakeholders and accounting professionals [PDF]
Global Economic Observer, 2013 The current economic environment is characterized by uncertainties related to price volatility, difficulties in the valuation of financial instruments, as well as of assets and liabilities in general.
Andreea Paula Dumitru
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Social Impact, Transparency and Compliance [PDF]
Social Sciences and Education Research ReviewThis paper explores the level of compliance with integrated reporting regulations in Romania and the member states of the European Union, emphasizing the role of accountants in this process.
Maria-Madalina COLTESCU, Mariana MAN
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Evolution and Professional Revolution for Accounting Professionals
Valahian Journal of Economic Studies, 2022 Abstract The role of the professional accountant has evolved with the development of accounting science. During this process, the professional accountant should not limit his training to only university courses, as his performance is linked to the continuous development of his skills and knowledge in the field.
Mihaela-Raluca Boharu Mircea +3 more
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Empirical Study on the Creative Accounting Phenomenon
Studia Universitatis Vasile Goldis Arad, Seria Stiinte Economice, 2016 The present study aims to analyze the accounting professionals’ point of view as opposed to the students and master students’ one, regarding the creative accounting phenomenon existence and manifestation forms.
Cernusca Lucian +3 more
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Custo de oportunidade: oculto na contabilidade, nebuloso na mente dos contadores
Revista Contabilidade & Finanças, 2002 Este trabalho tem como objetivo desenvolver uma reflexão sobre o custo de oportunidade, buscandose constituir uma base adequada para a identificação de possíveis deficiências de conhecimento do referido conceito por parte dos profissionais da área ...
André Moura Cintra Goulart
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