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The impact of moral intensity dimensions in ethical decision making process of Albanian accounting students.

Bebi, Loreta - International Institute of Social and Economic Sciences - 2015

dimensions: magnitude of consecuences, social consensus, temporal immediacy in ethical decision-making process of those … three dimensions of moral intensity affect significantly the three first stages of ethical decision making process of the … students that participate in the study.Since noticed a limited number of studies regarding ethical decision making of …

Persistent link: https://www.econbiz.de/10011275055

NATIONAL REGULATIONS AND IMPLEMENTATION OF INTERNATIONAL ACCOUNTING SOLUTIONS IN THE PRACTICE OF SMALL AND MEDIUM ENTERPRISES. THE EXAMPLE OF POLAND AND ITALY

Katarzyna; Nicoliello, Mario - International Institute of Social and Economic Sciences - 2015

Accounting, as a universal information and control system has a long history, widely recognized theoretical achievements and unchallenged practical values is evolving, which indicates development. Further development of accounting, however, depends largely upon trends, opportunities and...

Persistent link: https://www.econbiz.de/10011276253

Reporting the Total Quality Management Costs in Compliance With International Financial Reporting Standards

Kursunel, Fahri; Ceran, Yunus - International Institute of Social and Economic Sciences - 2014

Suppliers have started to focus on costs as tough competing market conditions have been triggered by globalization and leaving of national protection. Under the competitive market conditions, the measures taken firstly are cost information and reducing them. As result of these precautions,...

Persistent link: https://www.econbiz.de/10011207271

ACCOUNTING OF ENVIRONMENTAL COSTS: A COMPARISION OF READY MIXED CONCRETE INDUSTRY AND CEMENT INDUSTRY

KAHRAMANOGLU, ALI; ASLANTAS ATES, BURCU - International Institute of Social and Economic Sciences - 2014

overhead costs so environmental decision making processes constitute deficiency in the provision of the necessary information …

Persistent link: https://www.econbiz.de/10011207307

Study on the relationship between the quality of external audit - financial performance, solvency and risk management in the Romanian banking system

Nedelcu (Bunea), Mariana - International Institute of Social and Economic Sciences - 2015

performance, the solvency and requirements of capital adequacy at risk at the level of the Romanian banking system. Thus … the general question "How influences the quality of external audit the performance of the banking system? How is the value …

Persistent link: https://www.econbiz.de/10011276136

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

Culture may be defined as ‘the collective programming of the mind which distinguishes the members of one human group from another’. Each human group shares its own social norms, consisting of common characteristics, such as a value system which is adopted by the majority of constituents....

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

The Role of Accounting practices both in Abetting and Preventing Money Laudering

Bezirci, Muhammet; Oz, Merve; Y, Halenur - International Institute of Social and Economic Sciences - 2014

As a result of globalization, the financial relationships have increased between countries, markets have became integrated, investors have an opportunity to make profitable investments which will bring highest return wherever they want and also internet banking and electronic banking...

Persistent link: https://www.econbiz.de/10011210066

THE TRANSNATIONAL BACKGROUND OF MODERN ACCOUNTING IN THE SERVICE SECTOR OF THE GLOBAL ECONOMY

Katarzyna - International Institute of Social and Economic Sciences - 2014

The range of information for the effective management of the enterprise is increasingly exceeding the competences of persons employed in the economic entities and thus it becomes necessary to use outside specialized services. In the financial sphere, this is due to situations such as the one...

Persistent link: https://www.econbiz.de/10011210097

ACCOUNTANT PROFESSIONALS’ PERCEPTION OF INTERNATIONAL FINANCIAL REPORTING STANDARDS: U

Ören, Veli Erdinç; Tetik, Merih - International Institute of Social and Economic Sciences - 2014

Globalization trend that spreads widely in the world of economical and technological development has provided many values to be shares at international levels, by removing the borders of the countries. In the globalised world, changes happen in activities of companies as in many fields with the...

Persistent link: https://www.econbiz.de/10011210269

Evaluating equity in fair value accounting

Mrša, Josipa - International Institute of Social and Economic Sciences - 2015

This paper discusses the results of the research problem evaluating equity in accounting. In principle, equity is a differential value, the difference of assets and liabilities and its value is derived from these elements, for each individual component of which the fair value is determined....

Persistent link: https://www.econbiz.de/10011276206