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Bridging the Gap between Accounting Academic Research and Practice: Some Conjectures from Romania

ALBU, Catalin Nicolae; TOADER, Serban - In: Journal of Accounting and Management Information Systems 11 (2012) 2, pp. 163-173

conduct research, and how important is this research to practice? This is not an easy task though. Academics’ and … practitioners’ agendas, interests and approaches seem to be different, thus creating a gap between accounting academic research and … would integrate real-life data into their research and teaching, practitioners could find informed solutions to their …

Persistent link: https://www.econbiz.de/10010556254

Corporate Governance in Turkey: Issues and Practices of High-Performance Companies

Belverd E. NEEDLES, Jr.; TUREL, Ahmet; SENGUR, Evren Dilek - In: Journal of Accounting and Management Information Systems 11 (2012) 4, pp. 510-531

This paper extends previous research, which investigated the relationship between performance and corporate governance … study is based on the published annual reports for the year 2010 of 60 ISE companies (30 HPCs and 30 ORDs). The research … succeed to confirm conclusions of earlier research on HPCs in other economies. The paper concludes with limitations and …

Persistent link: https://www.econbiz.de/10010839691

An Analysis Framework for Defining the Required IT&C Competencies for the Accounting Profession

TUDOR, Catalin Georgel; GHEORGHE, Mirela; OANCEA, Mirela; … - In: Journal of Accounting and Management Information Systems 12 (2013) 4, pp. 671-696

In the current economic context, the issue of IT&C competencies indissoluble to the accounting profession gets special meanings: accounting skills and those associated with the quality of professional accountant must be completed with the specific use of advanced technologies to address this...

Persistent link: https://www.econbiz.de/10010740222

The development of accounting and application of IFRS in the Czech Republic

Jindrichovska, Irena; Kubickova, Dana; Kocmanova, Sarka - In: Journal of Accounting and Management Information Systems 13 (2014) 2, pp. 198-235

. This part of our research investigates the relationships between local and global standards of accounting, as well as the …

Persistent link: https://www.econbiz.de/10010797647

The Soviet Accounting Bulletin, 1973-1983

ALEXANDER, David - In: Journal of Accounting and Management Information Systems 12 (2013) 2, pp. 345-378

The Soviet Accounting Bulletin was published from 1973 to 1983. It provided rare and fascinating direct insight into the role, function and position of the bookkeeper/accountant in the Soviet system, both in theory, e.g. through Lenin’s writing, and in practice, e.g. through extensive...

Persistent link: https://www.econbiz.de/10010684948

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

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

to 2014. This research has two primary purposes. The first is to analyse the awareness, information level, preparedness … preparations and inform their customers (entities) as early as possible for a successful adoption process. This research will make …

Persistent link: https://www.econbiz.de/10010933693

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

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

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

This study aims to provide evidence of the impact of International Financial Reporting Standards (IFRS) adoption on audit fees in Jordan. Our study is based on publicly available information obtained from a sample of annual reports from Jordanian industrial companies listed in Amman Stock...

Persistent link: https://www.econbiz.de/10010933698

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