Globalization is one of the biggest social processes which the humanity has facing since ever. That's why it's impact in the global economy is huge. Facing a global challenge financial information system has called for consistent financial information produced by accounting. One of the main...

A public-private partnership (PPP) can be defined as a cooperative arrangement between the public and private sectors for the sharing of the risks and responsibilities for the provision of asset-based (infrastructure) services. The long-term contractual nature of the business relationship leads...

The current study deals with the issues of archiving, storing the documents and the account books, analyzing the filling in and storage methods. The study highlights at the same time the conditions that must be fulfilled for their drawing up, for the archiving of the documents and of the account...

This article takes a look at the major accounting policies pertinent to risk management functions of banks internationally and in India. It benchmarks the Indian policies against those internationally on three parameters. It finds wide divergence in policies in Indian banks versus...

Corporate governance can be old cliché as internal and external types. Internal corporate governance is the mechanism by which firms' governing managers align their activities with stakeholder interests through the composition of the board, audit committees, and compensation committees as well...

Corporate governance can be old cliché as internal and external types. Internal corporate governance is the mechanism by which firms' governing managers align their activities with stakeholder interests through the composition of the board, audit committees, and compensation committees as well...

The aim of this paper is to trace the principal ideas in Paton and Littleton's influential 1940 monograph to their previous and contemporaneous writings, and thus to uncover the ideas' origins in the literature

This paper develops the concept of generational imbalance within a broader framework of financial sustainability in the public sector, by evaluating the inter-generational financial dimensions and management performance and control implications of long-term societal demographic trends. We argue...

This study systematically points out where accounting problems will arise and how US GAAP and IFRS deal with these problems. It subsequently examines the differences in oil and gas accounting under US GAAP and IFRS in order to determine the impact on the financial statements. Current literature...