In the context of a growing literature on the connection between cultural variables and accounting regulations, the … operational definition of culture; 2) to advance a model of the interactions between culture, design of accounting regulations and … characteristics of IFRSs implementation in European Union; and the accounting framework matters for the outcomes of social decisions. …

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 …

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 …

through insurance accounting relationships for adjusted underwriting results; and loss ratio or pure premium calculations …