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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
Several accounting and corporate scandals such as the collapse of Enron, Arthur Andersen, WorldCom, and Parmalat have shaken the business world over the last decade. After numerous studies, it is concluded that the main reason of this scandals have been especially the unethical conduct of...
Persistent link: https://www.econbiz.de/10011275055
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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
Due to rapid population growth and industrialization environmental problems has increased. So, businesses have social responsibility with regard to protection of the environment. Besides social responsibility, due to some legal regulations businesses use environment like an production input and...
Persistent link: https://www.econbiz.de/10011207307
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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 … followed in financial reporting and by determining the principles, rules, and valuation measures that the financial reporting … financial reporting systems. International Financial Reporting Standard (IFRS) is formulated for the standardization of …
Persistent link: https://www.econbiz.de/10011209942
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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
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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
reporting scheme and period according to their characteristics. Being able to compare quality costs with sector will be more …. In quality costs reporting which is prepared taking IFRS into accounting, first of all reporting must be done as fitting …
Persistent link: https://www.econbiz.de/10011207271
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THE ISSUE OF MANAGEMENT ACCOUNTING IN SMALL AND MEDIUM-SIZED ENTERPRISES
Kucharczyk, Ma; Cie, Iwona - International Institute of Social and Economic Sciences - 2014
The role of management accounting in improving the efficiency of business entities management has been described in literature repeatedly. The positive side associated with its use has long been known and the creation of new tools of management accounting only strengthens it. However, so far the...
Persistent link: https://www.econbiz.de/10011209963
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Tax Agents Perceptions of the Corporate Taxpayers’ Compliance Costs under the Self-assessment System
Sapiei, Noor Sharoja - International Institute of Social and Economic Sciences - 2014
the expanding role of tax agents in tax reporting under the SAS, very little research has been directed at examining their …
Persistent link: https://www.econbiz.de/10011210111
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GREEN ACCOUNTING - THE FIFTH ELEMENT OF A THE BALANCED SCORECARD
Cie, Iwona; Kucharczyk, Ma - International Institute of Social and Economic Sciences - 2014
and financial situation. Currently reporting covering environmental issues goes beyond the typical financial statement …
Persistent link: https://www.econbiz.de/10011210203
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A Model of Social Interactivity through Internet-based Technologies: Implications for Marketing Communications
Hongcharu, Boonchai - International Institute of Social and Economic Sciences - 2014
The emergence and the rapid adoption of social media in recent years have led to the political, economic and social changes. The recent political upheavals in several countries from the Middle East, Eastern Europe to Southeast Asia have sparked an interest for the participants to use...
Persistent link: https://www.econbiz.de/10011207174
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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
At the European level - and even global – the prolonged economic and financial crisis was a challenge for the financial institutions, negatively affecting the banking system and beyond. The impact of the global crisis has affected gradually overwhelmingly the profitability of the banking...
Persistent link: https://www.econbiz.de/10011276136