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Perkembangan Penelitian Akuntansi Sektor Publik di Indonesia

open access: yesAssets: Jurnal Akuntansi dan Pendidikan, 2019
ABSTRAK Penelitian ini bertujuan untuk memberikan gambaran terkait perkembangan penelitian akuntansi sektor publik di Indonesia. Metode yang digunakan dalam penelitian ini adalah charting the field.
Harumi Puspa Rizky, Doddy Setiawan
doaj   +1 more source

LA CIENCIA CONTABLE: SU EPISTEMOLOGÍA Y APORTES A LA SOLUCIÓN DE PROBLEMAS EMERGENTES EN CONTRIBUCIÓN AL DESARROLLO SOSTENIBLE

open access: yesRevista Criterio Libre, 2020
This article presents a review of theories related to the debate that accounting has generated, to define its position as a scientific discipline linking this to the support it offers to the move towards sustainable development. A
Luz Dary González Cortés
doaj   +1 more source

Using Archival Data Sources to Conduct Nonprofit Accounting Research [PDF]

open access: yes, 2014
Research in nonprofit accounting is steadily increasing as more data is available. In an effort to broaden the awareness of the data sources and ensure the quality of nonprofit research, we discuss archival data sources available to nonprofit researchers,
Feng, Nancy Chun   +3 more
core   +2 more sources

Exploring Social Networks and Conceptual Structure in Accounting Research: A Study of Scientific Collaboration and Word Co-occurrence [PDF]

open access: yesInternational Journal of Information Science and Management
This research analyzed the accounting field's scientific collaboration network and conceptual structure. All documents published in core accounting journals from 2006-2022 in Scopus with over 9 citations were examined.
Ameneh Maleki   +2 more
doaj   +1 more source

Análise dos periódicos Brasileiros de contabilidade

open access: yesRevista 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 Information System – A Quantitative Analyse of the Bibliometric Elements [PDF]

open access: yesOvidius University Annals: Economic Sciences Series, 2022
The present study presents an overview of Accounting Information System (AIS) research applied in Accounting System field by a quantitative analyse of the bibliometric elements provided by Scopus database on the scientific articles published in the ...
Lăcrămioara Mansour (Stoian)   +2 more
doaj  

Insights into current accounting research in the Netherlands [PDF]

open access: yesMAB, 2018
After successful editions in Maastricht, Rotterdam, and Tilburg, the Department of Accounting of the University of Groningen has hosted the 4th Dutch Accounting Research Conference (DARC) on Friday, June 15, 2018. DARC is a one-day conference that brings
Reggy Hooghiemstra   +3 more
doaj   +3 more sources

Factors Affecting the Use of Accrual Based Financial Statements for Regional Device Organizations (OPD) of South Sumatera Province [PDF]

open access: yes, 2018
The purpose of this study was to examine and find out the influence of accrual accounting knowledge, administrative bureaucracy, and Regional Management Information System (SIMDA) on the Use of Accrual Accounting.
Bastian, Indra   +3 more
core   +1 more source

Accounting as A Representational Craft: Reflexive Accounting Research

open access: yesAsian Journal of Accounting Perspectives, 2011
This article discusses the scope of managerial accounting research based on agency theory, that is, behavioural decision-making, the use of capital markets and what is called positive theory. The authors believe that management accounting representations
Cheok Mui Yee, Edward Wong Sek Khin
doaj   +7 more sources

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