Results 11 to 20 of about 380,054 (296)

Content Analysis of Governmental Accounting Articles from the Beginning to the End of 2020 [PDF]

open access: yesحسابداری دولتی, 2021
Subject and Purpose of the Article: The subject of this study is to recognizing the content features of articles published in the bi-monthly journal of public accounting affiliated to Payame Noor University from the beginning to the end of 1398.
seyed hesam vaghfi   +3 more
doaj   +1 more source

The effect of shared auditors in the supply chain on cost stickiness

open access: yesChina Journal of Accounting Research, 2019
Do supply chain audits have real effects? We focus on the effect of shared auditors in the supply chain on corporate cost stickiness. When a supplier shares auditors with its customers, the shared auditors provide informational advantages for suppliers ...
Chun Cai, Qianwen Zheng, Lei Zhu
doaj   +1 more source

Network Analysis of Accounting Departments of Iranian Governmental Universities [PDF]

open access: yesبررسی‌های حسابداری و حسابرسی, 2021
Objective: The aim of this study is to investigate and analyze the communication structure between the accounting departments of Iranian governmental universities. Methods: The method of this research based on the type of data collected and analyzed is a
Reza Taghizadeh   +3 more
doaj   +1 more source

Review and Identify Problems of Compiling the Budget Settlement Report [PDF]

open access: yesمدیریت دولتی, 2016
According to Article 55 of Islamic Republic of Iran`s constitution, preparing "the budget settlement report" by the Supreme Audit Court in order to enforce the monitoring and control of the financial activities of the government is essential..
Gholam Hossein Nikookar   +3 more
doaj   +1 more source

Developing a Model of Human Resource Management [PDF]

open access: yesحکمرانی و توسعه, 2021
Due to major changes in the activities, procedures, and business of human resource management (HRM) over the past years, the "human resource managers' competency" has been taken into consideration by relevant organizations and associations ...
Majid Nikkhah   +2 more
doaj   +1 more source

Accounting Standards for the Public and Non-profit Organization in the USA [PDF]

open access: yes, 2010
Governmental accounting in the US has undergone significant changes and with it the complexities of preparing financial statements for governmental entities increased.
Ištvánfyová, Jana, Mejzlík, Ladislav
core   +2 more sources

Audit Committee Performance Evaluation Model: Indicators and Importance of Each [PDF]

open access: yesمطالعات تجربی حسابداری مالی
Considering the goals of forming the audit committee and its extensive duties, evaluating the performance of the audit committee in order to identify its strengths and weaknesses is very important.
Alireza Javadipour   +3 more
doaj   +1 more source

Designing a Cooperatives Transparency Index in Iran [PDF]

open access: yesتعاون و کشاورزی, 2021
Although transparency literature is mainly concentrated on government transparency, but it has gone far beyond it and has been extended to private companies, cooperatives, NGOs and charities.
Vahid Kashafinia   +4 more
doaj   +1 more source

The Role of Public Accounting and Psychological Factors in Perceived Corruption [PDF]

open access: yesحسابداری دولتی, 2021
Subject and Purpose of the Article: The purpose of this study is to investigate public accounting and psychological factors on perceived corruption considering the moderating role of perceived              organizational support in the relationship ...
Davar Mohammadi   +2 more
doaj   +1 more source

Party System Institutionalization, Accountability and Governmental Corruption [PDF]

open access: yesBritish Journal of Political Science, 2016
Why do repeated elections often fail to curb governmental corruption, even in full democracies? While much of the comparative literature on corruption focuses on the institutional features of democracies, this article argues that party system institutionalization is an additional and neglected factor in explaining why corruption may persist in the ...
Schleiter, P, Voznaya, A
openaire   +2 more sources

Home - About - Disclaimer - Privacy