Results 71 to 80 of about 62,892 (244)

Analisis Piutang pada PT. SUCOFINDO (Persero) Cabang Manado [PDF]

open access: yes, 2014
In the midst of intense business competition, business entity demand to be able to dominate the market, so companies need to do credit sales strategies in order to increase the number of sales.
Karamoy, V. (Venny)   +1 more
core  

How Professional Accountants Learn in the Workplace: A Structured Literature Review Modes d'apprentissage des comptables au travail : revue structurée de la littérature

open access: yesAccounting Perspectives, EarlyView.
ABSTRACT Accountants must master a considerable body of highly complex knowledge to attain the level of professional proficiency required to comply with accounting standards and uphold their public responsibility. Postsecondary education and professional certification bodies provide only a portion of the technical knowledge that accountants need to ...
Leslie Berger   +2 more
wiley   +1 more source

Управління взаєморозрахунками як центральна ланка механізму підвищення економічної безпеки підприємства [PDF]

open access: yes, 2012
У статті визначено сутність, значення, причини виникнення, позитивний і негативний вплив дебіторської та кредиторської заборгованості; окреслено завдання, які необхідно вирішувати в рамках управління дебіторською заборгованістю; показано вплив на ...
Ружицький, А.В.   +1 more
core   +2 more sources

When Is an Audit “Good Enough”? Professional Ambiguity and Strategic Sensemaking During an Audit Oversight Inspection Quand un audit est‐il « assez réussi » ? Ambiguïté professionnelle et construction stratégique de sens lors d'une surveillance des audits

open access: yesContemporary Accounting Research, EarlyView.
ABSTRACT This paper draws on the social control and sensemaking literatures to study how a Big 4 audit firm in the Netherlands sought to contest the national oversight body's inspection findings on one of its audit engagements. Our case study leads us to develop the concept of professional ambiguity to capture the multiple, coexisting meanings and ...
Wendy Groot, Dominic Detzen, Anna Gold
wiley   +1 more source

VALUE-BASED APPROACH TO MANAGING CURRENT ASSETS OF CORPORATE CONSTRUCTION COMPANIES

open access: yesСучасний стан наукових досліджень та технологій в промисловості, 2017
In modern conditions of management, the value of an enterprise becomes the main indicator, which is learned not only by scientists, but also by owners of enterprise and potential investors.
Galyna Shapoval, Oleksandr Vashchenko
doaj   +1 more source

Trade credit portfolio selection – a markovian approach [PDF]

open access: yes
The application of stochastic processes to the prediction of accounts receivable and cash flow is a classic financial operations research problem. Although there is a vast related literature, some theoretical and practical problems still exist.
Dariusz Wedzki
core  

A Survey of the Archival Audit Literature Une revue de la littérature en matière d'audit fondée sur les données archivales

open access: yesContemporary Accounting Research, EarlyView.
ABSTRACT External audits enhance the credibility of financial statements and are a cornerstone of capital market integrity. However, the growing and complex auditing literature poses challenges for researchers. This survey synthesizes and critically evaluates archival audit research published in top accounting journals from 1995 to 2025, organizing ...
Clive Lennox, Chan Li, Yiqian Wang
wiley   +1 more source

FAKTOR-FAKTOR YANG MEMPENGARUHI KEBERADAAN RISK MANAGEMENT COMMITTEE TERHADAP MANAJEMEN RISIKO ( Pada Perusahaan Yang Listing di BEI) [PDF]

open access: yes, 2011
This study aims to analyze the influence of factors existence Risk Management Committee (RMC) to risk management in non financial firm. RMC means in this studies are RMC combined with audit committee.
ARDIYANTO, Moch Didik   +1 more
core  

Value-Based Inventory Management [PDF]

open access: yes, 2013
The basic financial purpose of a firm is to maximize its value. An inventory management system should also contribute to realization of this basic aim.
Michalski, Grzegorz
core   +1 more source

MANAGEMENT OF ACCOUNTS RECEIVABLE IN A COMPANY

open access: yesEkonomska misao i praksa, 2013
Upravljanje potraživanjima od kupaca neposredno utječe na profitabilnost poduzeća. Svrha empirijskog istraživanja je analizirati potraživanja kupaca i ovisnost ulaganja u potraživanja kupaca i profitabilnosti poduzeća iskazane u obliku Return on Assets (ROA).
openaire   +2 more sources

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