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Organizational Design and Management Accounting Change [PDF]
Changing management accounting systems requires more than appropriate implementation.It is argued that structural characteristics of an organization, centralization in particular, should also be taken into account when deciding on a change.Centralization
De Waegenaere, A.M.B. +2 more
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Accounting as a system of information resources generating: task transformation
The article studies the works of scientists in the field of various types of accounting and accounting methodology. The tasks of accounting are grouped according to the areas of their manifestation, the historical stages of the development of society and
A.Yu. Shchirska
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Basic concepts of the influence of digitalization on the quality of accounting
Digitization is becoming an integral part of economic life in all its spheres, including accounting. Researchers often study the dominant impact of digitalization on the accounting and auditing system. In our opinion, such studies concern only the impact
I.L.
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ABSTRACT Introduction Patients requiring long‐term continuous renal replacement therapy (CRRT) generally have poor prognoses. This study evaluated whether adding continuous intravenous sodium infusion (cIVNa) is associated with improved hemodynamics and outcomes in patients undergoing long‐term CRRT for ≥ 7 days.
Akinori Yamaguchi +6 more
wiley +1 more source
Assessing Comparability of Accounting Information Using Panel Data Analysis
Information comparability can be ensured by consistently applying the same financial reporting framework or similar financial reporting frameworks. The comparability of financial information can be measured both between firms and from one period to ...
doaj +1 more source
Reciprocal control of viral infection and phosphoinositide dynamics
Phosphoinositides, although scarce, regulate key cellular processes, including membrane dynamics and signaling. Viruses exploit these lipids to support their entry, replication, assembly, and egress. The central role of phosphoinositides in infection highlights phosphoinositide metabolism as a promising antiviral target.
Marie Déborah Bancilhon, Bruno Mesmin
wiley +1 more source
Protein pyrophosphorylation by inositol pyrophosphates — detection, function, and regulation
Protein pyrophosphorylation is an unusual signaling mechanism that was discovered two decades ago. It can be driven by inositol pyrophosphate messengers and influences various cellular processes. Herein, we summarize the research progress and challenges of this field, covering pathways found to be regulated by this posttranslational modification as ...
Sarah Lampe +3 more
wiley +1 more source
Quality in accounting education programs
When it comes to guaranteeing quality in a professional training program in Colombia, we speak of accreditation, which is achieved when a professional training program is enrolled in the National Accreditation System and undergoes a review of its ...
Martha Janeth Bonilla Gómez
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We reconstituted Synechocystis glycogen synthesis in vitro from purified enzymes and showed that two GlgA isoenzymes produce glycogen with different architectures: GlgA1 yields denser, highly branched glycogen, whereas GlgA2 synthesizes longer, less‐branched chains.
Kenric Lee +3 more
wiley +1 more source
Accounting standards, cost of capital, resource allocation, and welfare In a large economy
In an extended capital asset pricing model (CAPM) setting, I examine how the quality of accounting standards affects real investment and welfare through its impact on investment hurdle rates.
Guochang Zhang, Zhang, Guochang
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