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descriptive study examines the accounting component of U.S. E.M.B.A. programs. Based on a national survey of E.M.B.A. programs …, the primary results are: (1) accounting is an important component of the E.M.B.A., generally comprising over 10 percent of … the curriculum; (2) accounting material is most often delivered through class discussion, case analysis and lecture, (3 …
Persistent link: https://www.econbiz.de/10009459016
This study analyses human capital (HC) management practices in a small privately owned public hotel group, in the context of intellectual capital (IC). Previous studies have highlighted how firms measure and report HC, however few studies have examined the HC management practices of firms. This...
Persistent link: https://www.econbiz.de/10009457539
В статье рассмотрены проблемы формирования данных о нематериальных активах в учете, а также проблемы значимости оценки НМА в учете в целях эффективного...
Persistent link: https://www.econbiz.de/10011246486
Adam Smith and Frater Luca Bartolomes Pacioli were both victims of misreading: Smith was not an unabashed booster of market capitalism who saw no overseeing role for the government. Pacioli was more than just an architect of bookkeeping. Smith's Moral Philosophy provides an ethical criterion for...
Persistent link: https://www.econbiz.de/10005236936
Management accounting is very often presented as a tool for optimizing the firm's choices. Instead, this article shows …
Persistent link: https://www.econbiz.de/10005263537
В статье рассмотрены вопросы формирования в учете и аудит материально-производственных запасов для предоставления достоверной информации менеджменту...
Persistent link: https://www.econbiz.de/10011235394
consumes a lot of energy. In this context, achieving environmental performance and its management is a major issue. Accounting …
Persistent link: https://www.econbiz.de/10010815376
enterprise, including: 1) budgeting of operation activity; 2) its accounting by norms and deviations from them; 3) monitoring of …
Persistent link: https://www.econbiz.de/10010726763
The paper provides an introduction to recent developments in derivatives markets and an overview of emerging research on the implications of derivatives for international business. The influence of derivatives transactions is becoming pervasive in national and international finance markets, and...
Persistent link: https://www.econbiz.de/10010669025
accounting data analysis. For the purpose of the study, an explanatory set of 24 financial ratios (divided into five main groups …
Persistent link: https://www.econbiz.de/10010691666