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This article reports on the recent implementation and current deployment of accounting information systems in Libyan …
Persistent link: https://www.econbiz.de/10009459001
The goal of the emancipatory accounting project is to explore ways by which accounting can make social values a … fundamental part of the accounting process. Critical accounting scholars are challenged to discover ways that facilitate a broader … goals, this paper examines an intervention as an exploratory attempt to move emancipatory accounting out of the confines of …
Persistent link: https://www.econbiz.de/10009441781
In 1992 when the Committee of Sponsoring Organizations of the Treadway Commission (COSO) issued its internal control framework, few would have guessed that the framework would become an integral part of corporate accountability a decade later, but things are moving in that direction. COSO's...
Persistent link: https://www.econbiz.de/10009459014
amongst the board of directors of an issuer for the purpose of overseeing the accounting and financial reporting processes of …
Persistent link: https://www.econbiz.de/10009459074
This dissertation examines the litigation and legal liability exposure of auditors related to the Sarbanes-Oxley Act of 2002 (SOX). Three separate studies were conducted to examine how auditor s litigation exposure is evaluated by potential litigants (lawyers), and how auditor liability is...
Persistent link: https://www.econbiz.de/10009431060
suggests that they may be significant and that they are more likely to arise in small businesses with less developed accounting … systems. Several theoretical issues have hampered research on managerial benefits: tax and accounting related activities are …
Persistent link: https://www.econbiz.de/10009437704
The renaissance of accounting-based valuation models in the 1990s has primarily been triggered by the analyses of … accounting information as at valuation date. The derivation of the so called 'other information' has not been specified by Ohlson …
Persistent link: https://www.econbiz.de/10009433705
The development of the evolution of accounting software has made significant changes to the ease of financial … department (as auditors) and in accounting (as auditees). The purpose of this study is to determine the essence of satisfaction … for auditors and auditors behind the evolution of accounting software. This research is a qualitative research with …
Persistent link: https://www.econbiz.de/10012522054
Innovationsmanager in kleinen und mittleren Unternehmen (KMU) der Pharmaindustrie bei der Einführung des Open Innovation Managements zu … Berücksichtigung der Anforderungen von Pharma-KMU zu analysieren und (2) daraus abgeleitet ein Konzept zur Implementierung von Open … Innovation bei Pharma-KMU zu entwickeln.Der Ausgangspunkt des Projektes war die Erkenntnis, dass die Life Sciences-Branche im …
Persistent link: https://www.econbiz.de/10009449047
Technological advancements, especially in Information and Communication Technologies (ICT) have enhanced greatly the competition spurred by the globalization of the world economies. Even small and medium-sized enterprises (SMEs) are no more immune to the challenges that the globalization brings...
Persistent link: https://www.econbiz.de/10009457681