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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...
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The paper aims to investigate the characteristics of financial reporting and management accounting by Slovenian Small and Medium-sized Entities (SMEs), which represent 99.8% of all Slovene enterprises. The paper examines the most important legal bases for external financial reporting of SMEs,...
Persistent link: https://www.econbiz.de/10011741789
The article looks at the pros and cons for the implementation of Target Costing method in Romanian household appliances manufacturing entities, based on its specific principle. Based on recent results obtained by experts in this field and taking into account the specific aspects of the Romanian...
Persistent link: https://www.econbiz.de/10010338845
The study examines the effect of internal governance mechanisms on the Internet Reporting of Strategic Information … governance-IRSI relationship. The findings also reveal that board directors and members in audit committee may contribute to the … innovation diffusion theory to examine the relationship between internal governance mechanisms, particularly audit committee, and …
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