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A Fresco of the First Financial Reporting Attempts in Romania: The Period 1837-1920
LAPTES, Ramona - In: Journal of Accounting and Management Information Systems 10 (2011) 1, pp. 74-92
Researches on accounting history in Romania are sparse and generally overshadowed. The focus of this paper is to show a fresco of the first financial reporting attempts in Romania and also of the challenges that the drawing up of the first balance sheets brought about. The main conclusion of...
Persistent link: https://www.econbiz.de/10010611101
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The current status of management accounting in Romania: the accountants' perception
Grosu, Corina; Almasan, Alina; Circa, Cristina - In: Journal of Accounting and Management Information Systems 13 (2014) 3, pp. 537-558
The purpose of this paper is to investigate the accountants' perceptions as providers of accounting information, regarding the status of the management accounting in the Romanian business environment. In this respect we conducted a questionnaire-based study among accounting professionals from...
Persistent link: https://www.econbiz.de/10010933692
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Preparedness for and perception of IFRS for SMEs: evidence from Turkey
Kilic, Merve; Uyar, Ali; Ataman, Basak - In: Journal of Accounting and Management Information Systems 13 (2014) 3, pp. 492-519
The International Financial Reporting Standard for Small and Medium-sized Entities (IFRS for SMEs) is adopted by Turkey in November 2010. Turkey initially decided to apply IFRS for SMEs starting from 2013, but recently postponed application to 2014. This research has two primary purposes. The...
Persistent link: https://www.econbiz.de/10010933693
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Determinants of voluntary IFRS adoption in an emerging market: Evidence from Turkey
Senyigi, Yigit Bora - In: Journal of Accounting and Management Information Systems 13 (2014) 3, pp. 449-465
The European Commission has required the adoption of IFRS in order to harmonize financial reporting standards for European listed companies as of 1 January 2005. Adoption of IFRS by European Union has made IFRS the most widely accepted financial reporting standards in the world. Turkey, having...
Persistent link: https://www.econbiz.de/10010933694
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Impact of IFRS on the accounting numbers of Romanian listed companies
Istrate, Costel - In: Journal of Accounting and Management Information Systems 13 (2014) 3, pp. 466-491
The accession of Romania to EU – in 2007 - confirmed the mandatory application IFRS in the consolidated financial statements of Romanian listed companies. From 2012, the application of IFRS is extended to the separate financial statements of the listed companies. Applying the Gray index of...
Persistent link: https://www.econbiz.de/10010933695
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The Impact of IFRS Adoption on Audit Fees: Evidence from Jordan
Risheh, Khaled E. Abu; Mo'taz Amin Al-Saeed - In: Journal of Accounting and Management Information Systems 13 (2014) 3, pp. 520-536
size and total assets) have significant impact on audit fees. It is our understanding that the impacts of IFRS adoption on …
Persistent link: https://www.econbiz.de/10010933698
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Corporate Governance, Internal Audit and Environmental Audit - The Performance Tools in Romanian Companies
RADU, Maria - In: Journal of Accounting and Management Information Systems 11 (2012) 1, pp. 112-130
approached through the determinism relationship between turnover, assets investments and employees attraction, and positivity of … a multiple linear regression model to explain economic phenomena. The variables used are: turnover (CA), fixed assets … performance, expressed by the independent variables, fixed assets and number of employees and present behaviour of companies under …
Persistent link: https://www.econbiz.de/10010542050
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Social Networking as an Alternative Environment for Education
STANCIU, Andrei; MIHAI, Florin; ALECA, Ofelia - In: Journal of Accounting and Management Information Systems 11 (2012) 1, pp. 56-75
The main purpose of this research is to analyze the impact of social networks on educational process in Romanian higher education. Employing a theoretical framework regarding the educational value of the social networking web sites, we propose a model of implementing Facebook usage in higher...
Persistent link: https://www.econbiz.de/10010542051
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Financial Characteristics of High Performance Companies in Turkey: A Comparative Analysis of Stable Economy in the Financial Crisis Era
TUREL, Ahmet; TUREL, Asli; Belverd E. NEEDLES, Jr. - In: Journal of Accounting and Management Information Systems 11 (2012) 1, pp. 4-26
Previous research studied characteristics of high performance companies (HPCs) in mature economies (United States, Europe, and Australia) and in an Asian emerging economy (India). This study of HPCs in the developing economy investigates Turkish companies that are listed in the Istanbul Stock...
Persistent link: https://www.econbiz.de/10010542054
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Assessment of the IT Governance Perception within the Romanian Business Environment
NASTASE, Pavel; UNCHIASU, Simona Felicia - In: Journal of Accounting and Management Information Systems 11 (2012) 1, pp. 44-55
Over the past few years, the implementation of IT governance concept has increasingly gained the attention of the Romanian companies’ senior management. IT governance is a comprehensive term that encompasses IT processes, IT resources, information, business and legal issues, and all concerns...
Persistent link: https://www.econbiz.de/10010542055