Results 21 to 30 of about 670 (114)
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
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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
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
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A discourse-semantic account of Topic and Comment † [PDF]
, 2000 Abstract The topic-comment problem dates back to about 1850, when mainly German philosophers and philologists discovered that the traditional Aristotelian definition of a proposition as consisting of a subject term and a predicate (a proposition consists of a predicate that assigns a property to a given entity, denoted by the subject ...
openaire +3 more sources
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
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
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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
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Trends and Opportunities in ESG Research within Sustainability Accounting: A Bibliometric Analysis
The Indonesian Journal of Accounting ResearchAwareness of environmental issues has been increasing over the past decade. At the international level, this heightened awareness has prompted many countries to focus on sustainability.
Elisabeth Ria Viana Praningtyas +1 more
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Accounting Education and Sustainability Reporting among Prestigious European Universities [PDF]
Amfiteatru EconomicThe accounting profession is fundamentally oriented towards meeting the dynamic needs of the business environment and society. Considering the European Union’s recent sustainability reporting requirements, this study examines the main sustainability ...
Liliana Ionescu-Feleagă +6 more
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Bibliometric Analysis of the Value Relevance Studies [PDF]
پژوهشهای تجربی حسابداریA large number of researchers share the view that value relevance should be considered one of the most interesting and controversial research streams in the accounting and finance literature. Value relevance means that historical information in financial
Majid Nazari +4 more
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