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The strategic governance of the digital accounting environment : insights from virtual museums

Esposito, Paolo; Braga, Alessandro; Sancino, Alessandro; … - In: Meditari accountancy research 31 (2023) 2, pp. 366-380

Persistent link: https://www.econbiz.de/10014362566

The rough road towards accounting harmonization of a developing country with a French accounting culture

Klibi, Fatma Ben Slama; Oussii, Ahmed Atef; Klibi, … - In: Accounting research journal 35 (2022) 4, pp. 490-507

Persistent link: https://www.econbiz.de/10013363597

The Development of Accounting in Turkey and Analysis of the Accounting Culture In Terms of International Accounting and Financial Reporting Standards (IFRS)

Yelgen, Esin; Tetik, Nilüfer - International Institute of Social and Economic Sciences - 2014

reason, the accounting culture is to limit the style of financial reporting by determining the principles and rules to be … conditions of competitions, legislative regulations and specialization are the factors affecting accounting culture. Another … factor which affects accounting culture is the unfolding experience with the implementation of international accounting and …

Persistent link: https://www.econbiz.de/10011209942

Unity and Uniqueness in the Accounting Profession

Neluta, Mitea; Costica, Vlad - In: Ovidius University Annals, Economic Sciences Series X (2010) 2, pp. 488-493

Finding itself at a crossroads, the accounting profession is facing today new challenges both at a national and international level, with deep implications whose dimensions are exacerbated by the economic and financial crisis. From a purely practical activity, accounting became a scientific...

Persistent link: https://www.econbiz.de/10010632154

NATIONAL ACCOUNTING CULTURE AND THE RECOGNITION OF PROVISIONS: AN APPLICATION OF THE PRUDENCE PRINCIPLE

Feleagă, Liliana; Dragomir, Voicu D.; Feleagă, Niculae - HAL - 2010

Prudence in accounting is a corner-stone concept which has shaped accounting theory, as well as ordinary financial reporting. Thus, on the quantitative side of the study, we developed a proxy for accounting conservatism, namely the degree of uncertainty associated with the settling of a...

Persistent link: https://www.econbiz.de/10008791929

Transformation of business practices as driver of accounting ideologies

Mohammad, Ahmed A. - In: International Journal of Critical Accounting 5 (2013) 1, pp. 17-33

Since time immemorial, accounting has been described as a history of ideas, values and practices. Accounting systems have been for long informational parameter for success and failure of business practices. Understanding accounting role entails understanding and framing accounting ideologies....

Persistent link: https://www.econbiz.de/10010669127