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This article aims to review the economic education literature in Romania for the period 2011-2013, focusing on finding the accounting related topics. For the purpose of the analysis, the 99 articles are categorized in four main sections that are divided by subsections. Over the reviewed period,...
Persistent link: https://www.econbiz.de/10011311151
This paper focuses on some issues related to the cash flow statement in the context of accounting education in Turkey. I identify eight aspects related to the cash flow statement based on my experience in teaching IAS 7 Statement of Cash Flows, and discuss their evolution over time. The paper...
Persistent link: https://www.econbiz.de/10011311713
Nowadays, universities increasingly exploit the potential of the internet implementing blended learning as a key feature of modern education. The paper focuses on the quality, benefits and drawbacks of online academic accounting courses. On the basis of literature review and previously performed...
Persistent link: https://www.econbiz.de/10011311714
Metadiscourse is vital in academic writing, whereas abstracts are arguably considered by some authors to be the most important part of an academic paper. The aim of this paper is to study the evolution of interactional metadiscourse elements present in the abstracts of accounting research...
Persistent link: https://www.econbiz.de/10011311718
The purpose of this article is to investigate the development of Czech accounting research and education and their links to current practice. The paper uses the autoethnography method and deals with some of the main issues arising in current university research management practices. To this aim...
Persistent link: https://www.econbiz.de/10011311720
For more than 40 years, there has been a continuous and heated debate in literature, with regard to the difficult relationship between the three components of the accounting profession: research, practice and teaching. With few exceptions, there is a large consensus of opinions that there is at...
Persistent link: https://www.econbiz.de/10011311726
Several calls have been made to investigate the processes of change characterizing academia worldwide. In particular, the tension apparent between the ‘universal’ models (standards, rankings) on the one hand, and the cultural and social features of academia in specific countries on the other...
Persistent link: https://www.econbiz.de/10011311733
This special issue of the journal of Accounting and Management Information Systems is aimed at facilitating a deeper understanding of the changes which have occurred in accounting academia in the countries of Central and Eastern Europe (CEE), with a regional perspective in mind. The aim of this...
Persistent link: https://www.econbiz.de/10011311736
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/10010526634
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/10010526910