The aim of this paper is to present some considerations about the (market) reality and the accounting. The considerations are some kind of a discussion, how accounting systems are linked by the feedback mechanism with managers. Various aspects of modern markets are presented. In particular, the...

On the basis of accounting and market data for firms and groups listed on German stock exchanges between 1997 and 2003, we show that the value relevance of R&D information under German accounting standards can be superior to that provided by US-GAAP and IAS. The results, obtained while...

What is financial accounting used for ? What constitutes its thoretical underpinnings and the logic behind it ? What do the main documents associated with it look like ? What are its limitations and posible future devlopments? These are the main questions which are dealt with in this article

One of the significant factors of management success in achieving organization goals is effectiveness of accounting information systems, and the users of the accounting information systems have a great role in the effectiveness of the systems. The purpose of this study is to investigate the...

In this paper we analyse the Information Technology (IT) support of the Indonesian SME Garment Manufacturers (ISGMs). We address three research questions: (1) to what extent should the ISGM managers be supported by information technology? (2) how do Indonesian financial experts analyse the...

Статья посвящена проблеме повышения эффективности управления финансово-хозяйственной деятельностью технопарков, организованных при высших учебных...

The primary purpose of this paper is to present the actual role of accounting information systems. After the description of the theoretical background I state the main characteristics of modern accounting systems, and explain how these software packages can efficiently help not only the work of...

The accounting information system infrastructure is crucial to the carry out successfully most of bookkeeping operations in a modern enterprise. Consequently, the security of the system should be an important issue on the enterprise agenda. A series of factories can be construed as having...