Author challenges one of the oldest accounting double bookkeeping rules, used since 1494, and proposes instead … application of the quadruple accounting entry. He presents the concept of the multiply accounting entry for the risk financial … statements and risk management. The development gap concept is described and introduces a simplified entry and reporting example …

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 …

We offer here the psychological attraction approach to accounting and disclosure rules, regulation, and policy as a … program for positive accounting research. We suggest that psychological forces have shaped and continue to shape rules and … in reporting and disclosure regulation and policy, which can exacerbate boom/bust patterns in financial markets. …

sufficient possibilities relating to ad-hoc reporting, static and dynamic reports and OLAP analyses. A one of the main goals of …

Along with continuing changes in the tax law, the requirements to the organization of small business accounting are … changing, too. The article provides the analysis of normative legal documents governing small business accounting. The … accounting requirements for small businesses of general and simplified tax accounts have been systematized. The necessity and …