Reconstructing Corporate Business History using Accounting Data [PDF]
This paper attempts to outline a methodology for reconstructing the history of big enterprise. The problem is to construct an institutional narrative that captures the essential dynamics of corporate institution creation, institutional change ...
Mallick, Indrajit
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, 2012 Purpose – This paper seeks to extend the development of the historical accounting research agenda further into the area of popular culture. The work examines the discourses that surrounded the drinking of alcohol in nineteenth century Britain and ...
Audrey S. Paterson +4 more
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LEGISLATIVE FOUNDATIONS OF ACCOUNTING THE RESULTS IN ENTERPRISE
Aktualʹnì Problemi Rozvitku Ekonomìki Regìonu, 2016 In the article the economic content regulation and accounting results of the company, as well as theoretical and methodological bases of formation, assessment and recognition of accounting information on revenues and financial performance.
Iryna Galushchak
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PENGARUH GREEN ACCOUNTING, KINERJA LINGKUNGAN, DAN PENGUNGKAPAN TANGGUNG JAWAB SOSIAL TERHADAP KINERJA KEUANGAN PADA PERUSAHAAN YANG TERDAFTAR DI BEI TAHUN 2021-2022 [PDF]
This research aims to examine the influence of green accounting, environmental performance and social responsibility on company financial performance. The research objects are companies listed on the Indonesia Stock Exchange in 2021 - 2022 with a total ...
Febrianti, Erika Fiona
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Forced labor in accounting during World War II. The case of the company SS Ostindustrie GmbH [PDF]
Zeszyty Teoretyczne RachunkowościPurpose: The aim of the paper is to examine the representation of forced labor in the accounting system and to analyze, interpret, and evaluate the accounting regulations of the company Osti (SS Ostindustrie GmbH).Methodology/approach: The historical ...
Mikołaj Turzyński, Adam Kędrzyński
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FINANCIAL REPORTING IN THE LODGING INDUSTRY FROM THE SEGMENT REPORTING ASPECT [PDF]
Quality of accounting reporting system reflects the accomplisheddevelopment stage of the accounting information system and its ability to satisfydifferent external and internal accounting information needs. One of the mostimportant sources of information
Andor Pajrok
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Accounting for Cross-Country Income Differences with Public Capital [PDF]
This paper offers new evidence on the sources of cross-country income differences by investigating the role public capital in development accounting. I explicitly measure private and public capital stocks, and I find large differences in both types of ...
German Cubas
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A review of research performed on the approach to the subsequent measurement of goodwill
Journal of Economic and Financial SciencesOrientation: By taking stock of goodwill accounting literature, the article identifies key themes and highlights the lack of innovation in goodwill and intangibles’ accounting evolution.
Humnaaz Jhavary +2 more
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SURVEY ON DETERMINING STRESS SOURCES OF FEMALE ACCOUNTANCY PROFESSION MEMBERS IN IZMIR PROVINCE
, 2020 Stress, has become one of the major problems which affects employees and business world. Thus, factors that cause stress in an individual; originates from personality, general environment elements and quality of work life. Profession of accounting, as nature of the job, is one of the professions that element of stress is quite common. In this study, it
KAPCİ, Sinem Duygu, USUL, Hayrettin
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The Psychological Attraction Approach to Accounting and Disclosure Policy [PDF]
We offer here the psychological attraction approach to accounting and disclosure rules, regulation, and policy as a program for positive accounting research. We suggest that psychological forces have shaped and continue to shape rules and policies in two
Hirshleifer, David, Teoh, Siew Hong
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