accepted scientific perspective. The article verifies the concept of innovation in terms of marketing and accounting. The main … accounting and marketing functions of an enterprise within the context of the assessment of innovative activities conducted by … between the regulations of the national accounting law and the approach of marketing within this domain. For the purposes of …

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 Accounting Standards Board (IASB), the effects of the new impairment …

valuation approach for the fair value measurement of patented technologies is the income approach. Furthermore the accounting … standards leave room for accounting policy, which casts doubt on the reliability of financial statements …

Firms commonly use disaggregated accounting information to facilitate efficient contracting over intangible assets …. However, reliance on accounting measures creates information asymmetries and thus a role for contract audits. Using a hand … weaknesses in the licensee's accounting system and reporting flexibility affect the design of two key audit terms — (1) the scope …

We test whether an impending change in the accounting for goodwill mitigates bias in the initial values that acquirers … accounting alters, but does not eliminate, bias in acquisition-date fair values. Specifically, we provide the new insight that … not affect future earnings, as under the planned accounting change. Further, this preference regarding the composition of …

This study investigates the mediating effect of strategic management accounting (SMA) practices on the relationship … capital (a measurement of IC) and IE because firms will likely use structural capital representing a well-organized structure … management literature on the Resources (i.e. IC) - Practices (i.e. SMA practices) - Productivity (i.e. IE) connectedness. Thereby …

underlines their evaluation and measurement issues. It also covers different methods of accounting and accounting standards for … Perspectives” contains articles on the introduction of intangible assets, their management as a strategy for enhancing value … identification and measurement of intangible assets for sound corporate governance, valuing intangible assets, measuring and managing …

tendencies of financial performance measurement and management accounting. … placed on performance measurement and management. Within performance measurement and management in general the role of … performance management and management accounting. The next part of the paper is devoted to the dual concept of financial and …

Currently, increasing emphasis is placed on performance measurement and management. The paper is concerned with the … management accounting and with analysing of the relation of performance management and management accounting. … sustainably changing over time. Question of performance measurement is observed by a variety of functional disciplines. The paper …