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The role of trust in the resource allocation process of an old university
Manochin, Melina M. - In: International journal of economic sciences and applied … 1 (2008) 2, pp. 38-52
The issue of effective management accounting systems, and especially the resource allocation procedures, have attracted …
Persistent link: https://www.econbiz.de/10009958030
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Cost effectiveness of paying value added tax from the viewpoint of businesses
Sopková, Eva - In: International journal of economic sciences and applied … 2 (2009) 2, pp. 87-94
Value added tax has been part of the economic reality in the business environment of the Slovak Republic for more than 16 years. It is a tool of general indirect taxation of the final consumption. The aim of this paper is to present partial results of the value added tax complex analysis in...
Persistent link: https://www.econbiz.de/10009958041
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Differences in management accounting between family enterprises and non-family enterprises : a statistical approach
Duller, Christine - In: International journal of economic sciences and applied … 3 (2010) 1, pp. 89-96
Management accounting deals with the subject family enterprises rather little in spite of its high economical relevance …
Persistent link: https://www.econbiz.de/10009958048
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Evaluation of the effectiveness of internal audit in Greek hotel business
Karagiorgos, Theofanis; Drogalas, George; Giovanis, Nikolaos - In: International journal of economic sciences and applied … 4 (2011) 1, pp. 19-34
There is currently considerable interest in the topic of internal audit and its contribution to exact management of any … audit and consequently in the business survival and success. -- internal auditing ; accounting ; management ; hotel …
Persistent link: https://www.econbiz.de/10009958069
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Amortisation versus impairment of goodwill and accounting quality
Hulzen, Paul Van; Alfonso, Laura; Georgakopoulos, Georgios - In: International journal of economic sciences and applied … 4 (2011) 3, pp. 93-118
In this paper there has been made a comparison between the amortisation and the impairment methods for accounting for goodwill, with regards to their associated effects on accounting quality. Based on two qualitative characteristics of accounting information, as formulated by the International...
Persistent link: https://www.econbiz.de/10009958080
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The perceptions of managers of Greek firms regarding the costs and benefits ensuing from the adoption of International Financial Reporting Standards in Greece
Naoum, Vasilios-Christos; Sykianakis, Nicos; Tzovas, … - In: International journal of economic sciences and applied … 4 (2011) 3, pp. 59-74
The study seeks to investigate the costs and benefits resulting from the application of IFRS in Greece. A questionnaire survey was conducted in order to identify the perceptions of the financial managers of Greek listed firms regarding the benefits and the costs associated with the transition to...
Persistent link: https://www.econbiz.de/10009958082
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The valuation implications of sales growth in start-up ventures
Gavious, Ilanit; Schwartz, Dafna - In: Journal of entrepreneurial finance : JEF ; official … 13 (2008) 2, pp. 1-24
We examine whether and how investors' reliance on financial information is affected by the rate of sales growth of a start-up venture. We find that investors discern between firms by the extent to which their products are adopted by the market. For firms that failed to increase their sales since...
Persistent link: https://www.econbiz.de/10009958453
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Implementation of an ERP package and its effect on the management accounting system : author's own research into enterprises in Poland
Zarzycka, Ewelina - In: E-Finanse : finansowy kwartalnik internetowy 8 (2012) 3, pp. 85-96
financial and non-financial data, an ERP package gives new quality to the management of enterprise value. These features make … ERPs particularly useful for management accounting processes and for specialists providing management information. This … article seeks to answer whether following the implementation of an ERP package the enterprise’s management accounting system …
Persistent link: https://www.econbiz.de/10010078125
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Constructing accounting uncertainity estimates variable
Serdarevic, Nino - In: E-Finanse : finansowy kwartalnik internetowy 8 (2012) 3, pp. 62-75
between accounting conservatism, generated in created critical accounting policy choices, and management abilities in … environment. I argue that firms’ management possesses no relevant capacity to determine risks and true consumption of economic …-enforced role of auditors in assessing relevance of management estimates. -- accounting conservatism ; APC ; fair value measurement …
Persistent link: https://www.econbiz.de/10010078127
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Model of accounting engineering in view of earnings management in Poland
Michalczyk, Leszek - In: E-Finanse : finansowy kwartalnik internetowy 8 (2012) 3, pp. 37-54
The article introduces the theoretical foundations of the author’s original concept of accounting engineering. We assume a theoretical premise whereby accounting engineering is understood as a system of accounting practice utilising differences in economic events resultant from the use of...
Persistent link: https://www.econbiz.de/10010078129