Results 81 to 90 of about 16,584 (300)
Agribusiness, EarlyView.ABSTRACT This study investigates the financial literacy (FL) of Swedish farmers, its linkages to farmer characteristics, management accounting practices and farm outcomes by surveying Swedish Farm Accountancy Data Network farmers. Using item response theory, we expand the existing FL measurement specifically to the farming context, assess measurement ...
Uliana Gottlieb, Helena Hansson
wiley +1 more source
Acta Universitatis Agriculturae et Silviculturae Mendelianae Brunensis, 2013 This paper briefly outlines the significant issues that occur during the implementation of the accrual principle accounting in the public sector in the context of the reform of accounting of public finance in the Czech Republic. The reform mostly regards
Milana Otrusinová, Eliška Pastuszková
doaj +1 more source
The interface between financial accounting and tax accounting: A summary of current research
, 2005 Generally Accepted Accounting Principles (GAAP) and the more recent International Financial Reporting Standards (IFRS) form the basis of the accounting transactions and reports used in taxation accounting.
James, Simon, Alley, Clinton
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Agribusiness, EarlyView.ABSTRACT Vending is an important sector in the daily lives of many people, and coffee is the most frequently consumed product in the European market. Like many other sectors, vending is responding to the challenge of sustainable development by taking various actions, such as offering increasingly ecologically sound coffee while maintaining/improving ...
Alberto Bertossi +2 more
wiley +1 more source
Key Features of Russian and International Accounting of Entities in State Sector
Вестник Российского экономического университета имени Г. В. ПлехановаIn this research the author found the necessity to work out finance accounting of the public sector that takes into account key specific features used by state entities.
L. B. Trofimova
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Public sector accounting reforms in the Indonesian post-Suharto era
, 2012 The aim of the study is to understand the institutionalization process of an accrual accounting system in the Indonesian public sector. The data were drawn from three sources: (1) official documents (i.e.
Harun, Harun
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The application of the AAOIFI accounting standards by the Islamic banking sector in Saudi Arabia [PDF]
, 2007 In 1990, the Accounting and Auditing Organization for Islamic Financial Institutions (AAOIFI), a private standard setting body, was established by Islamic banks and other interested parties to prepare and promulgate accounting, auditing and governance ...
AI-Abdullatif, Sultan Abdullah
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Agribusiness, EarlyView.ABSTRACT The penetration of information and communication technologies (ICTs) in farming communities is increasing the use of smartphone‐based instant messaging apps. Despite this, the reasons behind participation and the impact on farm productivity in developing countries remain unexplored.
Zafar Kurbanov +4 more
wiley +1 more source
Agribusiness, EarlyView.ABSTRACT Using a lab‐in‐the‐field experiment, we investigate how providing information about food miles and pesticide residue influences willingness to pay (WTP) for potatoes among 407 shoppers in Taiwan, split between a supermarket and a farmers market.
Chiu‐Lin Huang +3 more
wiley +1 more source