Validating Three-dimensional Model of Ethical Competencies’ Education in Accounting Program [PDF]
مطالعات تجربی حسابداری مالی, 2021 It is expected that accountants provide information which increases the ability of decision making and professional judgement. In this regard, the rendered information should entail characteristics such as ethical principles. In other words, professional
Jafar Babajani +3 more
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Factors That Influence the Development of Governmental Accounting in Malaysia
Asian Journal of Accounting Perspectives, 2008 Governmental accounting is affected by its context, which includes economic development, political stance and individual perceptions. Change and development in government accounting is often associated with public sector reforms.
Zakiah Saleh
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Impact of macroeconomic policy uncertainty on opportunistic insider trading
China Journal of Accounting Research, 2022 The macroeconomic policy environment affects the internal governance of microenterprises, which may provide opportunities for management to benefit from stock sales while decreasing its motivation to manipulate stock transactions.
Chun Cai +3 more
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Analysis and Prioritization of Trust-based Cooperation Indicators in the Cooperative Sector [PDF]
تعاون و کشاورزی, 2023 Context and purpose. The aim of this study was to analyze and prioritize indicators of cooperation based on trust in the cooperative sector of an urban economy from the perspective of members of consumer cooperatives in Lorestan province.Methodology ...
hojatollah Paknahad +3 more
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Pathology of Sohan distribution network in Qom [PDF]
کاوشهای مدیریت بازرگانی, 2021 This study aims to tackle the distribution network of small and medium industries in the sohan industry to investigate the status of the sohan system distribution network, find the existing pathologies in the industry and provide solutions to improve the
Navid Shafiei +3 more
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Governmental accounting reforms at a time of crisis: the Italian governmental accounting harmonization [PDF]
Journal of Public Budgeting, Accounting & Financial Management, 2020 PurposeAcknowledging fiscal crises as critical junctures for policy makers, this paper investigates how the recent fiscal crisis has affected the paradigmatic approach to the design of an ongoing governmental accounting (GA) reform.Design/methodology/approachThis paper analyses the Italian GA harmonization as a peculiar instance of an ongoing GA reform
Mussari R., Cepiku D., Sorrentino D.
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Formulation of the Local Model of Governance for Iran's Health System with a Network Approach [PDF]
حکمرانی و توسعه, 2023 Considering the challenges of governance in the country's health system, it is necessary to determine the model of health governance with a network approach in the context of a country.
Hamed Soleimani +2 more
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Public Accounting and Business Accounting: Two Different Upstream
Journal of Accounting and Investment, 2020 Research aims: This article is a persuasive essay, written with motivation to change readers' perceptions of accounting for public organizations, especially government organizations.
Irwan Taufiq Ritonga
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Bridging the gap between governmental accounting education and practice [PDF]
Accounting, 2019 Preparing well educated accounting students for future, involve teaching using high techniques, will benefit all public and private organizations. Accounting educators and practitioners are pressured by the industries, globalization and the professions ...
Ibrahim Elsiddig Ahmed
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Identifying the Barriers to Apply Management Accounting Techniques in Iranian Health System (A Case Study of East Azarbaijan Hospitals) [PDF]
حسابداری سلامت, 2019 Introduction: Applying management accounting techniques in governmental institutes and government-dependent institutes like hospitals is one of the necessities.
A. Bolouri +2 more
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