accounting function of business organisations. The study is important because it shows how organisational focus on non … management accounting research over the last three decades is presented. The development in the academia is then contrasted with … the management accounting techniques used in practice. Among different techniques available, the Budgeting technique and …

This study provides a link between accounting, managerial discretion and monetary policy. Monetary authorities …

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 … accounting field coverage of a certain reality , as desired and as there are not . Talking about the performance is natural to …

Although it is the only criminal offence stipulated by accounting law, forgery foreseen by article 43 of Accounting Law …

can be linked to the theme of stock-options accounting and disclosure, which has been recently transformed by the adoption … of international accounting standards in most developed economies. Indeed, according to the IFRS 2, stock-options are to … to the fair value of the options. This accounting method breaks significantly with the past, when disclosure of stock …

accounting literature. While the standard residual income is formally computed as profit minus cost of capital times actual …

made have a partial influence on how the fiscal liabilities are reflected in accounting, the latter representing in the … taxation on accounting, dwelling on the simplification measures provided for in Law no. 571/2003 concerning the Fiscal Code … accounting of operations regarding deliveries of goods or supplies of services to which simplification measures are applied, both …

Both US and EU accounting rules are vague in referring to the Black-Scholes model or pricing models derived from B … international accounting authorities. There is no economic rationale for making future values dependent on today's volatility. Using … these models for evaluations means "creative" accounting. Themes: Financial Economics and Institutions, Monetary Policy. …