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L’analyse du risque au Crédit Lyonnais:l’utilisation de tableaux de retraitements comptables (1871-1919)
Praquin, Nicolas - In: Revue Finance Contrôle Stratégie 9 (2006) 4, pp. 169-191
accounting rules prior to World War I, published financial reports are hardly useful for stakeholders, at that time. In order to … financial statement which can be, to a certain degree, compared to today’s accounting restatements. This survey, established …
Persistent link: https://www.econbiz.de/10005111162
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Designing a consistent accounting research - evidence from linkages between accounting and religion
Joannides, Vassili; Berland, Nicolas - Université Paris-Dauphine (Paris IX) - 2009
This paper has a methodological purpose, as we are aiming to show practices of accounting research designing. In that …’s (2004a, b) epistemo-methodological writings and consider accounting research a comprehensive coherent whole in which … methodology choices must be consistent with ontological assumptions revealed in research questions and influencing epistemological …
Persistent link: https://www.econbiz.de/10010861599
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Who is she and who are we? A critical essay on reflexivity in research into the rarity of women executives in accountancy
Dambrin, Claire; Lambert, Caroline - HEC Paris (École des Hautes Études Commerciales) - 2010
authors aim to unravel the discourses produced on this topic in the accounting literature and question their own experience …
Persistent link: https://www.econbiz.de/10008518876
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Pour une démarche pragmatique en histoire de la gestion.
Berland, Nicolas; Pezet, Anne - Université Paris-Dauphine - 2000
la gestion et l'histoire ont entamé, depuis quelques années, un dialogue fructueux. Au delà d'échanges qui restent ponctuels, la gestion peut, avec le concours de l'histoire, réaliser un parcours méthodologique et épistémologique au terme duquel conceptualisation et action se...
Persistent link: https://www.econbiz.de/10008551608
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Bases conceptuales para la construcciòn de teorìa contable
Villarreal, Josè luis - In: REVISTA CRITERIO LIBRE (2010)
the object to be known, together with it an implicit method and its methodology that in a particular environment and …
Persistent link: https://www.econbiz.de/10008494005
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METHODOLOGICAL ASPECTS OF AGRICULTURAL ENTERPRISESâ€(tm) INCOME CALCULATION
Ildiko, Tamasne Orban - In: Annals of Faculty of Economics 1 (2013) 2, pp. 523-529
In the process of the European Union enlargement, experts felt an increasing need for the harmonization of existing systems and the adoption of practices used in the EU countries. Hungary intended to meet the requirements stated by the European Union by introducing, among others, the EU...
Persistent link: https://www.econbiz.de/10010733810
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Publication trends and the network of publishing institutions in accounting : data on The Accounting Review, 1926-2014
Lohmann, Christian; Eulerich, Marc - In: Accounting history review 27 (2017) 1, pp. 1-25
Persistent link: https://www.econbiz.de/10011688893
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Cluster enterprise comprehensive risk assessment: Methodology based on the functional-target approach
Vertakova, Yulia; Izmalkova, Irina; Leontyev, Evgeniy - In: Journal of Risk and Financial Management 15 (2022) 1, pp. 1-15
under the conditions of cluster association is an urgent scientific task. The methodology of a comprehensive risk assessment … enterprises. We proposed and tested a methodology for a comprehensive assessment of the risks of cluster enterprises, based on a …
Persistent link: https://www.econbiz.de/10013201319
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How to assess global management competencies: An investigation of existing instruments
Bücker, Joost; Poutsma, Erik - In: Management Revue 21 (2010) 3, pp. 263-291
cross-cultural interaction. Using the assessment framework we selected a limited number of instruments that may be useful …
Persistent link: https://www.econbiz.de/10010318226
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How to assess global management competencies : an investigation of existing instruments
Bücker, Joost; Poutsma, Erik - In: Management revue : socio-economic studies 21 (2010) 3, pp. 263-291
cross-cultural interaction. Using the assessment framework we selected a limited number of instruments that may be useful …
Persistent link: https://www.econbiz.de/10009770490