Results 31 to 40 of about 1,937,598 (321)

A Survey on the Effect of Auditing Firm’s Size and the Organizational Level of Auditors on the Ethical Reasoning at Different Stages of Kohlberg's Theory of Cognitive Moral Development [PDF]

بررسی‌های حسابداری و حسابرسی, 2021
Objective: This study is designed to investigate the effect of auditing firm’s size and the organizational level of auditors on the ethical reasoning at different stages of Kohlberg's theory of cognitive moral development.
Mohammad Hossein Safarzadeh Bondari, Mohammad Arab Mazar Yzadi, Abbas Hooshmand Kashani   +2 more
doaj   +1 more source

Factors Affecting the Use of Accrual Based Financial Statements for Regional Device Organizations (OPD) of South Sumatera Province [PDF]

, 2018
The purpose of this study was to examine and find out the influence of accrual accounting knowledge, administrative bureaucracy, and Regional Management Information System (SIMDA) on the Use of Accrual Accounting.
Bastian, Indra, Kadir, A. Syamsurijal, Maimunah, Mutiara, Wahyudi, Tertiarto   +3 more
core   +1 more source

Survive Factors Influencing on Tendency of Internal Auditors for Whistle - blowing in Iran [PDF]

بررسی‌های حسابداری و حسابرسی, 2021
Objective: Wrongdoing consumes a lot of resources in years and harms companies in many ways. Based on other developed countries experiences, improving and developing whistle blowing is one of the effective and best ways of preventing and detecting ...
Ghasem Blue, Seyyed Jalal Seyyedi, Soroush Ghazinoori, Farokh Barzide   +3 more
doaj   +1 more source

The Impact of Firm Characteristics on the Relationship between Working Capital Financing and Financial Performance [PDF]

تحقیقات مالی
ObjectiveThe main purpose of this research is to examine the relationship between working capital financing and financial performance, emphasizing the role of company characteristics, in companies listed on the Tehran Stock Exchange.
Taher Porkavosh, Mohammadreza Mehrabanpour   +1 more
doaj   +1 more source

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

بررسی‌های 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, Mohammad Abdzadeh Kanafi, Fatemeh Kordabadi, Fatemeh Heidari Ashkezari   +3 more
doaj   +1 more source

Increasing convergence between the recognition of an intangible asset for financial accounting purposes and strategic management accounting and project management techniques [PDF]

, 2006
New management techniques such as 'just-in-time', 'lean manufacturing' and 'Six Sigma' allow management accountants to shift their focus from the management and control of production processes to the management of strategic issues.
Africa South, Bhimani C.T., C., New South Wales Asset Management Committee, Project Management Institute, Standards International Accounting, Standards International Accounting, Standards International Accounting, Standards International Accounting, Standards International Accounting   +9 more
core   +3 more sources

Future Studies on the Financial Sustainability of Pension Funds in Iran [PDF]

بررسی‌های حسابداری و حسابرسی
Objective Over the last few years, pension funds have encountered sustainability issues. Despite this, no scientific research has been conducted on strategies for overcoming instability.
Ali Hedayati Bilondi, Javad Shekarkhah, Soroush Ghazinoori, Mohammad Javad Salimi   +3 more
doaj   +1 more source

Management for Doctors: Management accounting [PDF]

BMJ, 1995
There is a distinction to be made between financial accounting and management accounting. Financial accounting is concerned with having sound financial systems in place to enable routine transactions—the payment of wages and salaries, the purchase of goods and services, the collection of income from customers, and so on—to take place; to maintain ...
openaire   +3 more sources

Investigating of the Nonlinear Relationship between Voluntary Disclosure and Firm Value by the Use of PSTR Model [PDF]

بررسی‌های حسابداری و حسابرسی, 2020
Objective: The value of the company is the result of various management actions and decisions. At the same time, it is an indicator of how the market perceives the company that is derived from the extent and manner of disclosing information.
Mahdieh Kamran, Gholamhosein Assadi, Hamideh Asna Ashari   +2 more
doaj   +1 more source

Getting management accounting off the ground: post-colonial neoliberalism in healthcare budgets [PDF]

, 2015
Taking Sven Modell’s (2014, pp. 83–103) “societal relevance of management accounting” agenda forward, and based on a cost accounting initiative in a Sri Lankan hospital, this paper examines how management accounting is implicated in societal relevance ...
Wickramasinghe, Danture
core   +1 more source