Showing 1 - 10 of 216
The development of accounting and, implicitly, the increase in the supply of information of this nature has been linked both by the theoreticians and by the practitioners in the field of increasing the demand of the products provided by it, coming from some users whose information needs depend...
Persistent link: https://www.econbiz.de/10015335965
Tourism and ecotourism aim the optimisation of a balanced relation concerning the value between effort and effect, income and costs, assets and their origin. Controlling these relations involves the mandatory use of the accounting information. The purpose of the article is to prove that the...
Persistent link: https://www.econbiz.de/10015336278
Often, numbers are “an impediment” for those who own or run a business. We live in a world where the numbers lead us, direct us, and in the light of the economic environment this is something natural. Managers’ or administrators’ expectations are high regarding the work of professional...
Persistent link: https://www.econbiz.de/10015336497
The purpose of this paper is to assess the extent to which pension accounting represents an enabling or emancipatory accounting. Many countries are facing a so-called “pensions crisis” which is reflected in and arguably, to some extent at least, is precipitated by accounting. Occupational...
Persistent link: https://www.econbiz.de/10009435349
This paper reports the results of a study of the audit expectation gap in Singapore, conducted in 1996 and supports the call for a change in audit report format and wording to a longer form audit report currently in use in Australia and America. The main aims of the study were to measure the...
Persistent link: https://www.econbiz.de/10009437902
The emergence of the current intangible-intensive economy does not only mean enormous opportunities but also serious challenges in different dimensions. These challenges are mainly due to some fundamental differences in nature between physical assets and intangibles. The very same reasons that...
Persistent link: https://www.econbiz.de/10010284973
Purpose of the article: This study examines the comparative abilities of accrual-based and cash-based accounting information to predict future operating cash flows with particular focus on quoted Nigerian non-financial companies. Secondary data were utilized for the study and were extracted from...
Persistent link: https://www.econbiz.de/10015186087
The purpose of this paper is to investigate the use of accounting information by Romanian financial analysts with a focus on the models used and the factors affecting their forecasts accuracy. We hypothesize that on the emergent market of Romania, analysts rely more on simple valuation models...
Persistent link: https://www.econbiz.de/10015195888
Researches on accounting history in Romania are sparse and generally overshadowed. The focus of this paper is to show a fresco of the first financial reporting attempts in Romania and also of the challenges that the drawing up of the first balance sheets brought about. The main conclusion of...
Persistent link: https://www.econbiz.de/10015195992
Research question: What is the perceived use of accounting information and current practices of accounting in micro enterprises? Motivation - Business decisions are more accurate and focused if they are made based on reliable information, for instance, accounting information. However, the use of...
Persistent link: https://www.econbiz.de/10015196079