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performance. Accounting, as part of the management process, specifically contribute to the value of the entity. In this paper we … want to present how accounting acts as a consultant to managers, helping them in decision making process. …
Persistent link: https://www.econbiz.de/10010641602
fundamental analysis. One of the elements to be considered in the fundamental analysis is the accounting information provided by … more efficient and what is the role and place of accounting information in making investment decisions. …
Persistent link: https://www.econbiz.de/10010679422
Making efficient management decisions as to companies' activities depends on up-to-date accounting system. In this … of systems at the present stage have been identified. The content has been specified as to accounting information formed … corporate governance. It has been grounded that the accounting information system has certain integral properties that provide …
Persistent link: https://www.econbiz.de/10011131916
affect accounting processing, which presents new challenges in accounting practice. One of the most significant changes and … innovations within accounting processing and the financial industry is the emergence of cryptocurrencies that create a completely … cryptocurrencies and transactions with cryptocurrencies are frequent appearances in today’s modern business, accounting and tax …
Persistent link: https://www.econbiz.de/10013170645
paper, we analyse APMs basics, e.g. financial statements as the basis for alternative performance measurement. Accounting … financial statements that have found economic expression in accounting policies. Using a variety of alternative accounting … have been made. In this paper is given an overall literature review of accounting conservatism models, which should be used …
Persistent link: https://www.econbiz.de/10012178838
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 …
Persistent link: https://www.econbiz.de/10011756823
The aim of the paper is to provide an overview of the evolution of the accounting culture in the last decades and it … shows how accounting became an efficient instrument for preventing discrimination in vulnerable communities. The role of the … accountant became very important after the 2008 financial crises, in the cultural context of accounting. Accounting culture can …
Persistent link: https://www.econbiz.de/10011762299
a wide vаriеty of аrеаs, including finаncе, accounting, and auditing. Howеvеr, thе currеnt system of аccounting … contributes to реrsреctivеs on thе еvolution of digitаlizаtion in the accounting profession while highlighting trеnds in thе usе …
Persistent link: https://www.econbiz.de/10013500579
the accounting field, the cooperation between man and machine is becoming increasingly prominent in society. The objective … of this research to address the ethics of using artificial intelligence in the accounting firms by looking at the novel …
Persistent link: https://www.econbiz.de/10014330818
The article deals with the decision-making situation whether it is more advantageous for accounting entities in Czechia … to keep accounting according to Czech accounting regulations or to International Financial Reporting Standards. The … preparation of financial statements only in accordance with national accounting regulations may often not be sufficient. Different …
Persistent link: https://www.econbiz.de/10015047700