Results 21 to 30 of about 3,223,826 (311)

Accounting Research

Southern African Business Review, 2019
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E Sadler, C C Shuttleworth
openaire   +2 more sources

Do conferences drive quality improvement in accounting research?

Journal of Accounting and Investment, 2023
Research aims: In Indonesia, the Simposium Nasional Akuntansi (SNA) and regional accounting conferences (RAC) exist. Prior studies on their database are constrained and predominantly adopt an external viewpoint. Therefore, using an "insider" perspective,
Muhammad Nur Abdullah Birton, Maryati Maryati, Muhammad Muttaqin   +2 more
doaj   +1 more source

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 policy as a tool of enterprise management system [PDF]

, 2018
The essence of the concept “accounting policy” in its modern sense, main principles and problems of its formation are discussed in the article. The process of accounting policy implementation into enterprise practical activity under accounting reforms ...
Kilyar, Oleksandra
core   +1 more source

Accounting Information System – A Quantitative Analyse of the Bibliometric Elements [PDF]

Ovidius 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), Elena Cerasela Spătariu , Gabriela Gheorghiu   +2 more
doaj  

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
doaj   +1 more source

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

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
doaj   +1 more source

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