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This study compares and contrasts the accounting education provided by Russian universities with that given at American … compared and evaluated. Accounting educators at five Russian universities were also interviewed. The information gathered … during the course of those interviews is also discussed. It was found that Russian accounting students spend a significantly …
Persistent link: https://www.econbiz.de/10014029337
market. One facet of this transition is accounting certification. Under the old Soviet system there was not much need for … accounting certification because Soviet accounting resembled bookkeeping more than the developed accounting systems used in … advanced market economies. After the transition began, accounting certifications began to emerge but their quality was …
Persistent link: https://www.econbiz.de/10012725404
This paper discusses how the reform of university accounting programs has been accomplished in Armenia and Bosnia and …
Persistent link: https://www.econbiz.de/10014084480
This article partially fills the gap in the literature on the ranking of business ethics journals. It reviews past rankings and provides a more comprehensive ranking of 34 business ethics journals with the intent of making it easier for rank and tenure committees to determine the quality of...
Persistent link: https://www.econbiz.de/10014255231
Persistent link: https://www.econbiz.de/10012724119
The United States Agency for International Development (USAID) initiated a regional accounting certification program in …/CIPA accounting certification program that has been going on in Russia …
Persistent link: https://www.econbiz.de/10012724125
This paper describes and summarizes the accounting education segment of the USAID Accounting Reform project in Armenia … aspects of accounting education reform. Education reform included replacing the accounting curriculum of all the major …. Accounting training was provided for other groups as well. There is also some discussion of the new certification model, which …
Persistent link: https://www.econbiz.de/10014084857
This article comments on the Accounting and Auditing Law of the Republic of Georgia.The Georgian law “On Accounting and … became effective in January 1, 2013. The law includes 17 Articles on a wide range of accounting and auditing topics …
Persistent link: https://www.econbiz.de/10013053309
trade. However, he worked as an accountant in his early years and some of his writings take an accounting approach. This … paper will examine the influence of accounting on his writings. Particular attention will be paid to his accounting approach … its time, and how he used accounting principles in his debate with Proudhon on the justification of interest. A …
Persistent link: https://www.econbiz.de/10013054177
We propose a novel pedagogic design to integrate teaching earnings management and accounting ethics at the … undergraduate level. Earnings management is an extensive topic related to almost every topic in collegiate accounting education …. Generally Accepted Accounting Principles (GAAP) give accountants discretion to exercise professional judgment on how to report …
Persistent link: https://www.econbiz.de/10014238749