The aim of this paper is to analyze the question of whether the sole focus of standard setters developing accounting … accounting information. To answer this question, we analyzed the relationship between the stewardship function of financial … accounting and the demand for information useful in making economic decisions on resource allocation (decision-making demand …

This report is based on a review of the strengths and weaknesses of corporate accounting and auditing practices in … accounting and auditing in Afghanistan. International Financial Reporting Standards (IFRS) and International Standards on … Auditing (ISA) served as benchmarks for evaluating comparability of locally applicable accounting and auditing requirements …

stakeholders within organizational frameworks. Despite its reputation for ethical and transparent conduct, the field of accounting … modeling approach to assess the impact of students' perceptions of the accounting profession on their motivation in academic … coursework, using a sample of 92 undergraduate students of accounting and taxation subjects. Additionally, it seeks to …

Kommunale Rechnungslegung, kommunale Doppik, Zwecke der Rechnungslegung. - Municipal accounting, double …-entry bookkeeping, purpose of accounting …

The purpose of this article is to investigate the development of Czech accounting research and education and their … regarding management of academic research). The underlying premise of the analysis is that the actual status of accounting … academics and accounting education in the Czech Republic is rooted in its past and is closely linked to practice …