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accounting context. In that sense, the authors perform a systematic literature review in order to map and assess the intellectual …-theory methodology approach, they performed a content analysis to develop their ERP-Accounting information interface literature framework … authors and journals, such as International Journal of Accounting Information Systems, Qualitative Research in Accounting and …
Persistent link: https://www.econbiz.de/10012044522
introductory accounting course when compared to traditional accounting pedagogy. The results of this study show the use of an … introductory accounting course when compared to traditional pen-and-paper homework. …
Persistent link: https://www.econbiz.de/10012045289
Accounting students should enrich themselves with the technical knowledge, critical thinking, and problem … motivated in the learning process. It has been argued that games can play a useful role in making the study of accounting more … accounting course attributable to the use of games supplementary to the traditional teaching methods. The perceptions of 18 …
Persistent link: https://www.econbiz.de/10012045877
main benefits and problems resulting from its adoption; to understand in what way accounting is integrated in SAP ERP; to … accounting objectives to be achieved, making the use additional software a necessity due to its lack of flexibility and the need …
Persistent link: https://www.econbiz.de/10012046181
The book is a revision of prior version that was intended as a text for teaching accounting students about ethics, as … accounting students and practicing professionals is an important activity which should be encouraged. This organization outline … involve the title, in which it is implied that accounting ethics had something to do with the “near collapse of the world …
Persistent link: https://www.econbiz.de/10014584883
Abstract “Accounting for Value” by Stephen Penman is thought-provoking in its challenge to mainstream in both finance … and accounting. This fosters a reflection on models and tools employed for valuation. Some points about the book should be … find profit opportunities. Accrual accounting should be used instead of the discounted cash-flow approach, he says, and …
Persistent link: https://www.econbiz.de/10014584903
Abstract Helmut Gründl discusses in his paper the effects of the present low interest rate environment on the German life insurance industry. By referring to a recent study of the “International Center for Insurance Regulation”, he assesses insolvency probabilities for life insurers with...
Persistent link: https://www.econbiz.de/10014630826
This paper is concerned with International Accounting Standards (IAS) and their impact upon existing accounting … stock exchanges of EU member states to adopt International Accounting Standards by 2005. Others are encouraged to do so … changes within property accounting and the role played by property professionals within that process. This paper examines the …
Persistent link: https://www.econbiz.de/10014851742
Purpose – The paper benchmarks compliance for 2010‐2011 with the RICS Code of Practice for Commercial Service Charges 2006. Design/methodology/approach – Whether the proxy adopted is measured by floorspace or number of commercial office buildings, the sample size conforms to Kreycie and...
Persistent link: https://www.econbiz.de/10014851933
achieved against the accounting requirements of the UK RICS Code of Practice, Service Charges in Commercial Property. Design … accounting policies used during the preparation of the service charge accounts; knowing whether the accounts are prepared using … researcher. Originality/value – The study provides a comprehensive longitudinal study of accounting and financial reporting …
Persistent link: https://www.econbiz.de/10014852031