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accounting field coverage of a certain reality , as desired and as there are not . Talking about the performance is natural to …Seen first as an art, " dell'arte della scrittura venezziana " as he called Luke Paciolo accounting became in turn a … freedom to choose between two or more accounting policy choice of the best options is dependent a multitude of factors …
Persistent link: https://www.econbiz.de/10011258700
competence and two other factors SCM strategies and performance of firm. Five important factors play an important role on …, relational capital, coordination capability, scm strategies and performance are the multi-dimensional factors effecting … entrepreneurial SCM competence and SCM strategies between manufacturing smes. SCM strategies and performance have also significant …
Persistent link: https://www.econbiz.de/10011260382
SME’s performance. When only non-economic indicators are considered for measuring the performance, in what respects the … fostering SME’s performance. …This paper analyses the importance of human capital and organizational capital on the determination of SME …
Persistent link: https://www.econbiz.de/10005789444
In this document, we study the industrial district of Jepara, Indonesia. It is specialised in furniture production, for …
Persistent link: https://www.econbiz.de/10005789380
Many questions have been raised as to whether financial accounting has become more conservative. The value relevance … and qualitative characteristics of accounting information have become topics of particular relevance given the role they … in a certain market. Given the quality of accounting information – which has resulted in misleading and inaccurate …
Persistent link: https://www.econbiz.de/10011260479
Romania’s integration into the European Union raised the necessity of adapting Romania’s accounting settlements to the … working accounting methods. This is accomplished by the transposition into the national legislation of the IVth and of the …
Persistent link: https://www.econbiz.de/10005835455
reconsideration of the importance of accounting information, in order to ensure survival, performance and durability of businesses in … the necessity of reassessment of accounting information as a management instrument, to determine the situation, to notice … financial-accounting information systems and generated new terms such as: knowledge management, knowledge transfer, knowledge …
Persistent link: https://www.econbiz.de/10005837454
There are many studies confirming the theory according to which the decisions of the users of the accounting … publication. We undertake to test the extent to which the intrinsic quality of the accounting information is assured by the … qualitative characteristics of the accounting information contained within the IASB conceptual framework. We have opted for the …
Persistent link: https://www.econbiz.de/10005070488
From a juridical point of view, an entity is considered in difficulty in the situation of payments’ ceasing that occurs when it can not face its due debts with the available funds. In the case of a financial depreciation, the short term liabilities are superior to the assets. The negative net...
Persistent link: https://www.econbiz.de/10008869272
This study examines the impact of financial literacy, accounting information, openness to experience and information …
Persistent link: https://www.econbiz.de/10011071621