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The purpose of this study was to determine the relationship between the proximity, knowledge as well as the source of … knowledge about the profession and students' perception of the auditing profession in Vietnam. The data is collected using … source of knowledge about the auditing profession is their academic training. Students perceive that the auditing profession …
Persistent link: https://www.econbiz.de/10014444836
level, yet especially at the international level regarding the aspects of accounting in knowledge based economy, starting … accounting in knowledge economy. In order to review the literature in the field, we used the quality research with a descriptive … knowledge based economy and the accounting used in this new economy. The paper has also in view the drafting of a study at the …
Persistent link: https://www.econbiz.de/10010733816
Romanian financial and internal auditors acquiring accounting information systems knowledge and competences and how useful … accounting information systems knowledge mainly by attending the courses organized by the Chamber of Financial Auditors of … the accounting information systems knowledge and competence needs of their constituents. Originality/Contribution - Our …
Persistent link: https://www.econbiz.de/10009366116
The purpose of this study was to determine the relationship between the proximity, knowledge as well as the source of … knowledge about the profession and students' perception of the auditing profession in Vietnam. The data is collected using … source of knowledge about the auditing profession is their academic training. Students perceive that the auditing profession …
Persistent link: https://www.econbiz.de/10014505436
In our study we have proposed to measure the extent of intellectual capital disclosure using annual reports as the source of our documentation. The empirical analysis is twofold: firstly we are interested in analyzing the value of intellectual capital using a value-based approach, through the...
Persistent link: https://www.econbiz.de/10009650838
or knowledge assets contributes to the improving of the quality of information disclosed and create or add value to … first part of our research we have presented several points of view in respect to the concept of knowledge assets or …
Persistent link: https://www.econbiz.de/10009366197
auditing knowledge and one hypothesis of assimilation concerning management messages. …
Persistent link: https://www.econbiz.de/10005111172
- the human capital. The current accounting system is not able to provide the actual value of employee capabilities and … knowledge. This indirectly affects future investments of a company, as each year the cost on human resource development and … recruitment increases. Human resource accounting is a direct part of the social accounting and aims to provide information on the …
Persistent link: https://www.econbiz.de/10008829740
role of intangible assets in the new knowledge economy and future trends in development organizations. …
Persistent link: https://www.econbiz.de/10010632158
the impact the new age of knowledge has on the management accounting. … in the USA and then on the entire world) has risen, the concept of knowledge-based economy or knowledge economy, a … influence on the management accounting practices to be useful. In the first part we will try to answer as much as possible to …
Persistent link: https://www.econbiz.de/10010632442