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 …

The paper explores knowledge management (KM) through the accounting and auditing field, emphasizing the authors … accounting standards and national regulations and the dynamic of the profession in the Big Data era determine the need of a …, this being the consequence of the numerous small and medium accounting and auditing firms, limited investments in IT tools …