Results 261 to 270 of about 652,775 (288)
Some of the next articles are maybe not open access.
TOPICAL ISSUES OF ACCOUNTING REFORM
EKONOMIKA I UPRAVLENIE: PROBLEMY, RESHENIYA, 2021Currently, one of the tasks of accounting is to bring the domestic accounting rules closer to the international ones. During the reform, which has been going on for more than twenty years, a number of new Russian standards that meet the requirements of IFRS have been put into effect, but basically for ten years only the forms of documents for ...
Tatiana I. Melekhina +2 more
openaire +1 more source
Topics and Methods in Forensic Accounting Research
SSRN Electronic Journal, 2013Purpose – The purposes of this paper are to highlight those topics of forensic accounting that have received little or no attention in the forensic accounting research that has been published in forensic accounting research journals; discover what research methods have been most commonly used; and identify research ...
James A. DiGabriele, Wm. Dennis Huber
openaire +1 more source
Accounting for Accounting History: A topic modeling approach (1996–2015)
Accounting History, 2017This article analyses all articles published in Accounting History using a topic modeling technique. Previous studies focus on the content of accounting history, but not how the field has evolved. The article complements prior assessments of the research published in Accounting History by providing measures of the relative prevalence of research areas
Ferri, Paolo +2 more
openaire +2 more sources
Accounting for burstiness in topic models
Proceedings of the 26th Annual International Conference on Machine Learning, 2009Many different topic models have been used successfully for a variety of applications. However, even state-of-the-art topic models suffer from the important flaw that they do not capture the tendency of words to appear in bursts; it is a fundamental property of language that if a word is used once in a document, it is more likely to be used again.
Gabriel Doyle, Charles Elkan
openaire +1 more source
Faculty perspectives on international accounting topics
Advances in Accounting, 2008Abstract Given the increasing globalization of business, including the widening acceptance of International Financial Reporting Standards (IFRS) in the capital markets, the international dimension is of great importance to the accounting profession.
Paul Ashcroft +2 more
openaire +1 more source
Topical issues of cost accounting during a pandemic
Buhuchet v zdravoohranenii (Accounting in Healthcare), 2021The article is devoted to the problem of accounting for expenses during the period of high alert to prevent the spread of coronavirus infection in dental clinics that provide paid services. This article discusses the concept of expenses, their classification, regulations governing the accounting of expenses, as well as the procedure for reflecting them
G.A. Sarkisyan, E.V. Manina
openaire +1 more source
Evaluation of accounting journals by coverage of accounting topics in 2018–2019
Scientometrics, 2021The purpose of this article is to evaluate the coverage of accounting topics in 2018 and 2019 by the high-ranked and cited journals of popular international publishers. To achieve this, the study provides (1) research on the proportion of accounting journals in the international publishers; (2) identification of the largest publishers by the number of ...
openaire +1 more source
Teaching Innovative Accounting Topics: Student Reaction to a Course in Social Accounting
Accounting & Finance, 1988Abstract:Accounting students experience degree programmes with a fairly ‘traditional’ range of topics that are taught with an emphasis on technique and learning the ‘status quo’. To the extent that a topic may challenge this pattern by emphasizing new concepts, questioning existing concepts, being more concerned with what accounting ‘might be’ rather ...
Lance Blundell, Peter Booth
openaire +1 more source
Voice, Empowerment and Accountability. Topic Guide
2014Voice, empowerment and accountability (VEA) interventions aim to support poor and marginalised people to build the resources, assets, and capabilities they need to exercise greater choice and control over their own development, and to hold decision-makers to account.
Combaz, Émilie, Mcloughlin, Claire
openaire +2 more sources
Hot Topics in Otolaryngology 2013: Accountable Care Organizations
Otolaryngology–Head and Neck Surgery, 2013Program Description:The practice of medicine is rapidly transforming in response to healthcare reform and cost reduction efforts. ACOs, first introduced into the Patient Protection and Affordable Care Act in 2009, are a payment and care delivery model that tie reimbursements to performance and cost reduction for a defined patient population.
Wendy B. Stern +4 more
openaire +1 more source