, and the publication of standards related to the profession of accounting & auditing has been to put into practice a … accept U.S. Generally Accepted Accounting Principles (US GAAP) as reference. Today, great majority of the world takes IFRS as … professionals interested in accounting and auditing about application and development of international financial reporting standards …

This paper examines the accounting and auditing practices in non-governmental organizations. It seeks to understand … accounting processes and reporting practices in non-governmental organizations. Nongovernmental organizations have become … important institutions in world affairs but accounting research has not developed significant interest in their operations and …

Accounting, as a universal information and control system has a long history, widely recognized theoretical … achievements and unchallenged practical values is evolving, which indicates development. Further development of accounting, however … accounting system at both national and international level.The aim of the study is to identify different accounting regulations …

The paper analyses the relationship between accounting and taxation in the Romanian accounting environment. In this … of the relationship between accounting and taxation in Romania and also the main research directions in terms of tax-accounting … made in the Romanian accounting and tax environment. …

consumes a lot of energy. In this context, achieving environmental performance and its management is a major issue. Accounting …

startingpoint of these equations is the well-known accounting equation. In the development of the model, several levels of …

accounting choice. The findings suggest at least two important ways in which routine and nonroutine CEO turn overs might have …&D spendings. These results support the argument that accounting earnings are used to signal that a strategic repositioning of the …

make social science more valid. I argue that the management accounting research ahould be aware of that debate, but that …

Worker participation has be investigated by management and accounting researchers for mny years but there is …