PUBLIC-PRIVATE PARTNERSHIPS: ORIGIN, LIMITATIONS AND PROSPECTS FOR PUBLIC SECTOR ACCOUNTING
REAd, 2020 The main objective of this research is to identify and discuss theoretically the advances, limitations and perspectives pointed by international research to improve the accountability and evaluation aspects of PPPs.
Nyalle Barboza Matos +1 more
doaj +1 more source
The Transformation of Accounting Information Systems Curriculum in the Last Decade [PDF]
, 2020 Accounting information systems (AIS) are an extremely important component of accounting and accounting education. The purpose of the current study is to examine the transformation of accounting information systems (AIS) curriculum in the last decade. The
Larkin, Timothy Patrick
core +1 more source
Introducing Tax Education in Non-Accounting Curriculum in Higher Education: Survey Evidence [PDF]
, 2009 This study aims i) to assess the quest for tax education among working adults that pursuing off-campus non-accounting program, ii) to analyze the level of tax knowledge among the working adults, iii) to elicit the relevant tax topics to be taught should ...
Amrizah K. +14 more
core +2 more sources
Introducing Tax Education in Non-Accounting Curriculum: Evidence from Academicians
Proceedings, 2022 Taxation is the key source of revenue for most developing countries in the world. Despite their reliance on taxes, most governments confront comparable revenue collection issues.
Nor Azrina Mohd Yusof +2 more
doaj +1 more source
What is Known About Environmental Cost Accounting? Systematic Literature Review
Journal of Accounting and Investment, 2022 Research aims: This study evaluates articles dealing with environmental cost accounting to learn a valuable lesson. Design/Methodology/Approach: This study used the review procedure by Hoque (2014) with several analyzes employed in the prior research by
Citra Dhistia Murti
doaj +1 more source
CRYPTOCURRENCY TRANSACTION: IS IT RELEVANT TO INDONESIAN ACCOUNTING STANDARDS?
Riset Akuntansi dan Keuangan Indonesia, 2022 Background: There are no specific accounting standards that may relevant to cryptocurrency transactions. It leads to dissimilar accounting treatments for numerous entities.
Rahmi Nadiar, Wahyudin Nor, Lili Safrida
doaj +1 more source
THE TOPIC OF ACCOUNTING CONSERVATISM IN ACCOUNTING LITERATURE IN INDONESIA: A BIBLIOGRAPHY
International Journal of Economics, Business, and Entrepreneurship, 2022 This study wants to enrich the literature on accounting conservatism by classifying research that discusses accounting conservatism in Sinta 2 and 3 accredited journals during the 2010-2019 period. This study uses 39 articles as a sample obtained by inputting "conservatism" or "accounting conservatism" on the Sinta portal.
openaire +1 more source
Convergence of Romanian accounting regulations with IFRS. A longitudinal analysis
Audit Financiar, 2016 In this paper we analyse the evolution in the level of convergence of the Romanian accounting regulations with IFRS in the last decade. We focus our study on the accounting topics covered by IAS16, IAS17, IAS 41 and SIC15.
Ioana PĂLĂRIE, Nadia ALBU
doaj +1 more source
Audit Research Summaries [PDF]
MAB, 2016 Hierbij weer enkele “Audit Research Summaries” uit de database van de American Accounting Association (www.auditingresearchsummaries.org). Deze keer illustreren wij een drietal samenvattingen die betrekking hebben op “Audit Team Composition” (Topics 05.0)
Editorial Office
doaj +3 more sources
Accounting and accountability in Fiji: A review and synthesis [PDF]
, 2014 This paper reviews accounting and accountability research in Fiji. The review is based on 41 papers which were published in accounting refereed journals, professional journals, edited book chapters and thesis and other refereed journals outside ...
Sharma, Umesh Prasad
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