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Several accounting and corporate scandals such as the collapse of Enron, Arthur Andersen, WorldCom, and Parmalat have … become the most negative factor that endangers the accounting profession. Financial scandals all over the world, financial … accountants, have brought the issues of ethics in accounting in attention of the accounting professionals and academics. This …
Persistent link: https://www.econbiz.de/10011275055
environmental costs information is required for the recycling. Traditional accounting system shows the environmental costs as … revealed the concept of environmental accounting.Environmental Accounting, as a result of business activities, can be measured … Accounting describes the businesses about status of environmentally in environmental information system.In this study, Ready …
Persistent link: https://www.econbiz.de/10011207307
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 … accounting system at both national and international level.The aim of the study is to identify different accounting regulations …
Persistent link: https://www.econbiz.de/10011276253
which is adopted by the majority of constituents. Moreover accounting is determined by culture and the lack of consensus in … accounting practices between countries, because the purpose of accounting is not technical but rather cultural. The culture of a … country determines the choice of its accounting techniques and the perception of its various accounting phenomena. For this …
Persistent link: https://www.econbiz.de/10011209942
The role of management accounting in improving the efficiency of business entities management has been described in … accounting only strengthens it. However, so far the management accounting has been used primarily in large enterprises. Numerous … experience gained in large business entities. Does it mean that management accounting cannot be applied in small and medium …
Persistent link: https://www.econbiz.de/10011209963
Reforms and changes in tax laws may affect the level of complexity in the tax system and increase taxpayer compliance costs burden. In Malaysia, the introduction of Self-assessment System (SAS) imposes greater accountability in terms of computational, recordkeeping and filing requirements upon...
Persistent link: https://www.econbiz.de/10011210111
-environmental projects is a challenge for modern accounting . Taking the measurement of appearances and processes associated with the natural … environment may consist of modification in the already existing accounting system or the separation of the environmental … accounting system. For the purpose of generating, processing and presentation of environmental information, it is considered …
Persistent link: https://www.econbiz.de/10011210203
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
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
reducing them. As result of these precautions, suppliers have attempted to research in reducing costs, cost accounting, and … managerial accounting in this area, and also they have started to implement those techniques in their enterprises. Quality costs … must be monitored.In general, financial statements are prepared within an accounting model based on recoverable historical …
Persistent link: https://www.econbiz.de/10011207271