Results 31 to 40 of about 670 (114)

Analysis of Public Sector Accounting Researches in Iran and Future Researches Directions [PDF]

open access: yesبررسی‌های حسابداری و حسابرسی, 2017
The main purpose of this study is to identify the share of public sector accounting in Accounting papers as well as its research areas. In addition, this study seeks to present more clear directions about the research opportunities of public sector ...
Mohammad Moradi, Reza Safikhani
doaj   +1 more source

Practitioners' Perception Toward AIS Course Content Offered by Malaysian Universities

open access: yesMalaysian Management Journal, 1999
The purpose of this study is to determine the degree of importance of each topic included in the Accounting Information Systems (A IS) course from the practitioners' point of views.
Noor Azizi Ismail   +2 more
doaj  

6th International Accounting Congress of Barcelona (1929) organised by the Association of Accountants of Catalonia

open access: yesIntangible Capital, 2017
Purpose: the work presented is a descriptive, contextual and detailed analysis of the activity, and the conclusions developed in the first international accounting conference held in Barcelona.
Josepa Alemany, Joaquim Rabaseda
doaj   +1 more source

The role of accounting in evaluating the behavioural attitudes of investors [PDF]

open access: yesNew Applied Studies in Management, Economics & Accounting, 2019
The issue of behavioural finance is one of the new topics that has been raised by some financial thinkers in the last three decades and has quickly attracted the attention of researchers and experts around the world, in such a way that today the topics ...
Seyyed Ali Hoseini, Parviz Saeedi
doaj   +1 more source

Business Models, Accounting and Reporting– Two Steps Forward, One Step Back?

open access: yesJournal of Business Models, 2021
In recent time discussion has gone back and forward regarding the topics of business models, accounting and reporting. In this paper we reflect on some of the main issues pertinent to this discussion as a preamble to identifying a promising way ...
Jesper C. Sort, Robin Roslender
doaj   +1 more source

Revisiting the last four decades of discussion on artificial intelligence in accounting literature: Assessing past and guiding for future research

open access: yesJurnal Akuntansi dan Auditing Indonesia
This study explores the collection of research articles on AI in an accounting context, particularly on publications covering business, management, and accounting.
Sigit Pamungkas, Dhiona Ayu Nani
doaj   +1 more source

Perilaku Manajemen Laba Perusahaan Dan Konservatisma Akuntansi: Berbeda Atau Sama?

open access: yesJurnal Manajemen Teori dan Terapan, 2008
Academics said that earnings management and conservatism literatures are two different topics. Conservative accounting is different from earnings management in earnings determination.
Lodovicus Lasdi
doaj   +1 more source

The Investigation of the Impact of Effective The Implications of the Accounting Research in Tehran Stock Exchange Market [PDF]

open access: yesمجله توسعه و سرمایه, 2008
The major purpose of this study is classifying and analyzing capital market research conducted in Tehran Stock Exchange Market (TSEM). Since Namazi and Nazemi (2005) have classified and analyzed "Finance Studies" of the TSEM during 1991-2003, following ...
Mohammad Namazi, Ph.D, Amin Nazemi
doaj   +1 more source

Topic modeling of financial accounting research over 70 years

open access: yesInternational Studies of Economics
I utilize latent Dirichlet allocation and dynamic topic model that are machine learning algorithms across a data set encompassing 25,990 financial accounting articles issued from 1956 to 2023 in 16 accounting journals, and impartially ascertain 20 ...
Mengxin Yang
doaj   +1 more source

A Topical Analysis Of Three Northern Hemisphere Accounting Journals’ Output

open access: yesJurnal Akuntansi dan Auditing Indonesia, 2009
This study investigates publishing characteristics of accepted papers of three prestigious accounting journals - Critical Perspectives on Accounting, Accounting Organizations and Soci-ety, and Contemporary Accounting Research - for the period 2007–2009 ...
Murpratomo Murpratomo   +3 more
doaj  

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