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 …

. It does so partly through a consideration of the impact of accounting and finance theories which have impacted the …

Romania’s integration into the European Union raised the necessity of adapting Romania’s accounting settlements to the … working accounting methods. This is accomplished by the transposition into the national legislation of the IVth and of the …

reconsideration of the importance of accounting information, in order to ensure survival, performance and durability of businesses in … the necessity of reassessment of accounting information as a management instrument, to determine the situation, to notice … financial-accounting information systems and generated new terms such as: knowledge management, knowledge transfer, knowledge …

There are many studies confirming the theory according to which the decisions of the users of the accounting … publication. We undertake to test the extent to which the intrinsic quality of the accounting information is assured by the … qualitative characteristics of the accounting information contained within the IASB conceptual framework. We have opted for the …

This paper intends to analyse and elucidate the impact of Fair Value Accounting on the banking industry in general and … across the globe. In the light of criticism against fair value accounting for amplifying the subprime crisis and for causing … a financial meltdown, the article has analysed the nature and impact of Fair Value Accounting in view of the recent …

In the context of a growing literature addressing the connection between cultural variables and accounting regulations … and the implementation of accounting regulations; (3) to “translate” these variables into a set of specific accounting … explanatory variables are our own accounting variables based on a set of cultural ones derived from World Values Survey …