Research and development of accounting system in grid environment [PDF]
, 2010 This thesis was submitted for the degree of Doctor of Philosophy and awarded by Brunel University.The Grid has been recognised as the next-generation distributed computing paradigm by seamlessly integrating heterogeneous resources across administrative ...
Chen, Xiaoyu
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Banking Reform, Risk-Taking, and Accounting Quality: Evidence from Post-Soviet Transition States [PDF]
, 2022 The drastic banking reform within Central and Eastern Europe following the collapse of the Soviet Union provides an ideal quasi-experimental design to examine the causal effects of institutional development on accounting quality (AQ).
Fang, Yiwei +3 more
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The impact of constructive operating lease capitalisation on key accounting ratios [PDF]
, 1998 Current UK lease accounting regulation does not require operating leases to be capitalised in the accounts of lessees, although this is likely to change with the publication of FRS 5.
Edwards, Keith +5 more
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International lease accounting reform and economic consequences: the views of UK users and preparers [PDF]
, 2006 In response to perceived difficulties with extant lease-accounting standards in operation worldwide, the G4+1 issued a discussion paper which proposes that all leases should be recognized on the balance sheet [ASB (1999).
Goodacre, Alan +6 more
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Improving the accounting system for test devices in IT companies
Цифровые модели и решения, 2023 In this article, the authors study in detail the current methods and tools for accounting for test devices in IT companies, based on a specific example of one of the companies in Ekaterinburg.
V. I. Belousova +2 more
doaj +1 more source
Reliable and accountable system design [PDF]
The Knowledge Engineering Review, 1997 Few would disagree with the assertion that safe engineering starts from the early stages of system design and should be maintained throughout the lifecycle. Different engineering domains have developed, mostly informal, frameworks with which they hope to promote this attitude.
Krause, P., Hesketh, J., Robertson, D.
openaire +3 more sources
Observations on the changing language of accounting [PDF]
, 2010 The meaning of words can change over time. In addition, new words may enter a language, sometimes replacing other words. This article extends prior literature on language change in accounting by drawing to a larger extent on theories from linguistics ...
Lisa Evans, Evans, Lisa
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Cogent Business & Management, 2022 The purpose of this study was to look at the impacts of COVID-19 on the Jordanian banking industry and how it affects the use of the conditional accounting conservatism concept.
Laith Akram Al-Qudah +4 more
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The impact of firm characteristics on management accounting practices: A UK-based empirical analysis [PDF]
, 2008 There has been sustained interest in explaining why firms adopt different management accounting practices. This paper applies contingency theory to respond empirically to calls by Gerdin (2005), Tillema (2005) and Chenhall (2007) to increase ...
Luther, Robert +4 more
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Determination of financial performance measurement indicators and accounting system capabilities for financial accountability in Tehran Municipality [PDF]
مطالعات تجربی حسابداری مالی, 2017 The purpose of this study was to determine financial performance measurement indicators, assess the adequacy and capability of existing indicators, and evaluate the capabilities of the accounting system to fulfill the financial responsibility of Tehran ...
MOZHGAN MOHARRAMI, jafar babajani
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