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In the process of joining the European Union, it was important to harmonize the accounting system of Slovakia with the … one used in the member states of the European Union. The Slovak Republic prepared a new Act on Accounting, which reached a … comparability of Slovak accounting jurisdiction with the directives of the EU. This act has been effective since January 1st of 2003 …
Persistent link: https://www.econbiz.de/10010969119
В статье исследуются, на основе критического анализа учетно-аналитической науки, образования и практики, актуальные направления совершенствования системы...
Persistent link: https://www.econbiz.de/10011248785
first-year student success in Financial Accounting. Design/methodology/approach – The perspectives of tutors and students … Accounting and South African context. …
Persistent link: https://www.econbiz.de/10010610893
Certified Public Accountant (CPA) by students who are studying at the accounting schools in Japan. This paper focused on … at 13 accounting schools in Japan. A questionnaire was given to these students in order to empirically examine the … pursue a CPA career. Those studying in these accounting schools generally consist of two type of students; those who want to …
Persistent link: https://www.econbiz.de/10004994383
accounting at Monash University to determine the variability in the marks in the second accounting subject that can be explained … of semester marks in the first and second accounting subject. The variability in the marks is analysed using the co … accounting subjects, however the results show that the variability in the marks in the second subject that can be explained by …
Persistent link: https://www.econbiz.de/10004994384
In recent years accounting applications become more complicated because of the growing markets and developing … technology. Therefore the requirements of accounting education have increased and trying some new learning techniques have become … necessary. Thus, this study was prepared to measure the contribution of concept map technique, used in accounting lessons, to …
Persistent link: https://www.econbiz.de/10010991024
This article attempts to depict a linkage between accounting education and sustainable development and how accounting … is conceptually rooted in reviews coalesced with a suggested model of reform in accounting curricula. The article … revisits the notion of sustainable development, and reviews the implication for and role of accounting education. Findings …
Persistent link: https://www.econbiz.de/10010944838
businesses worldwide. In particular, smaller businesses do not normally have a well-established and functional accounting … department. In view of the apparent differences between the accounting function for larger and smaller businesses, the question …
Persistent link: https://www.econbiz.de/10010925433
US Generally Accepted Accounting Principles (GAAP) standards currently in place within the next decade, there is a … question for accounting educators about how much of the current accounting curriculum should be devoted to IFRS. This is … especially critical in the first levels of accounting, where the fundamentals of accounting are learned. While the major …
Persistent link: https://www.econbiz.de/10011212205
Many authoritative scholars of Business Administration reported limits to teaching exclusively through frontal lectures, as traditionally taught in degree courses in Economics. The IFAC (International Federation of Accountants) recommends a less passive approach to teaching by providing more...
Persistent link: https://www.econbiz.de/10011220497