Results 11 to 20 of about 985,658 (266)

Análise dos periódicos Brasileiros de contabilidade

Revista Contabilidade & Finanças, 2002
Esta pesquisa teve como objetivo analisar as características dos Periódicos Brasileiros de Contabilidade. O levantamento das características dessas publicações revelou que a observação das normas, internacionalmente reconhecidas, para a apresentação de ...
Marcelle Colares Oliveira
doaj   +1 more source

ACCOUNTING IN CRITICAL PARADIGM

Vallis Aurea, 2021
This article discusses the critical paradigm in accounting research. Accounting can be included in the critical paradigm. Critical paradigm offers a holistic approach and avoid deterministic and reductionistic thinking.
Farhani Kautsar Nugraha
doaj   +1 more source

Conceptual formation and explanation in IFRS-based financial accounting research

Cogent Business & Management, 2021
This article provides a comprehensive review of the conceptual formation and explanation within International Financial Reporting Standards (IFRS)-based financial accounting research. The mandatory adoption of IFRS by the European Union (EU) on 1 January
Akarsh Kainth, Ghulam Mustafa
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Elogio de la Contabilidad (crítica)

Teuken Bidikay, Revista Latinoamericana de Investigación en Organizaciones Ambiente y Sociedad, 2018
El documento hace una amplia discusión acerca de la naturaleza social de la Contabilidad, en permanente contraste con la visión ortodoxa de un saber estrechamente vinculado con los procesos de acumulación de capital y las consecuencias negativas de esta
Jorge Manuel Gil Fabra
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Experimental scenarios in accounting research: Highlights in methodological development

Revista Contabilidade & Finanças, 2023
The main objective of this article is to guide the researcher, through the exposition of highlights and examples from previous literature, in the building of an experimental scenario for the investigation of his research question.
Myrna Modolon Lima
doaj   +2 more sources

Main points of discussion on the state of accounting research in the United States [PDF]

Zeszyty Teoretyczne Rachunkowości, 2013
According to the current debate among accounting theorists in the US, accounting research is in its criti-cal point. The criticism applies to methods, purpose, and scope of research in accounting.
Katarzyna Bareja
doaj   +1 more source

The organizational climate in Indonesian Islamic banks: A conceptual determination for organizational growth

Journal of Accounting and Investment, 2023
Research aims: This study aims to investigate the growth of Indonesian Islamic banks and explore the determinants of organizational growth from different perspectives through climate factors, namely clarity, standard, commitment, communication ...
Muhammad Bahrul Ilmi
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Developments, trends, and challenges in accounting research in Hispanic America: An analysis based on scientific output [PDF]

Revista Contabilidade & Finanças
This paper provides an overview of accounting research in the little-studied context of Hispanic America - the Spanish-speaking countries of the Americas.
Ruth Alejandra Patiño-Jacinto, Carlos Eduardo Castaño Rios   +1 more
doaj   +4 more sources

The subject of accounting as a science [PDF]

Zeszyty Teoretyczne Rachunkowości, 2013
The subject, goals and methods of research are considered as the main determinants of each academic discipline. The purpose of the article is to find out the subject of contemporary accounting research.
Anna Wachowicz
doaj   +1 more source

Contributions to Positioning Accounting in Relation to Scientific Research

Studies and Scientific Researches: Economics Edition, 2009
The paper approaches some epistemological and methodological aspects of scientific research in accounting, such as: the distinction between accounting research and scientific research in accounting; the products, dynamics and mechanism of scientific ...
Vasile Patrut
doaj   +1 more source