Showing 1 - 10 of 1,059
This article puts forward an explanatory model for the probability of a business having internal or external accounting … influence of differentials in skills and costs on the probability of accounting being external or internal. It shows that a …-or-buy decision depends on contextual factors such as the size of the business, training systems and accounting referential. …
Persistent link: https://www.econbiz.de/10010706122
To be useful for decision-making accounting information needs to be of high quality. This article examines how tax … accounting rules may impact the accuracy and reliability of the information contained in financial statements. The simulation … model reveals that significant distortions occur in accounting information due to the choice of depreciation period and …
Persistent link: https://www.econbiz.de/10012221919
higher degree of integration of risk management and strategic management. Management accounting helps make risk … bankruptcy. The strategic management accounting risk matrix shows the probability and potential impact of each risk on accounting … data. A strategic plan and measurement of the effectiveness of risk-oriented strategic management accounting was developed …
Persistent link: https://www.econbiz.de/10014502779
On July 1, 2015, the Securities and Exchange Commission (SEC) proposed an excess-pay clawback rule to implement the provisions of Section 954 of the Dodd-Frank Act. I explain why the SEC's proposed Dodd-Frank clawback, while reducing executives' incentives to misreport, is overbroad. The economy...
Persistent link: https://www.econbiz.de/10011578666
Accounting challenges in modern business conditions grow everyday due to that market demands and grow on a daily basis … as well as the needs of management for the information's necessary to make business decisions. Accounting education is … not only important for accounting profession but should be significant for all other activities such as software engineers …
Persistent link: https://www.econbiz.de/10011920426
To be useful for decision-making accounting information needs to be of high quality. This article examines how tax … accounting rules may impact the accuracy and reliability of the information contained in financial statements. The simulation … model reveals that significant distortions occur in accounting information due to the choice of depreciation period and …
Persistent link: https://www.econbiz.de/10012703573
As many Managerial Accounting syllabi for live classes are built, the students‘ finalgrade is based on the following …
Persistent link: https://www.econbiz.de/10010838768
This paper describes the evolution of accounting systems, accounting education, and the accounting profession in the … People's Republic of China. Throughout the reform process, accounting development has been recognized as critical to Chinese … enterprises are becoming more complex and diverse. The Chinese accounting system is being transformed to meet the demands of these …
Persistent link: https://www.econbiz.de/10005763406
professionals involved in reforming the local government finance and accounting systems, that are trying hard to become a language … hand: budget and accounting. …
Persistent link: https://www.econbiz.de/10010632095
accounting techniques for capturing the relevant developments and in the fact that there are no similar studies in the Greek … the presentation of the social and economic development in a major region in Greece with the use of accounting statements …
Persistent link: https://www.econbiz.de/10010895812