Showing 1 - 10 of 950
This article is one in a series of two publications concerning companies' detection of accounting engineering … herein defined as accounting engineering. This model for analysis is meant to be employed in these aspects of initial … financial and accounting audit in a business enterprise that have to do with isolating the influence of variant accounting …
Persistent link: https://www.econbiz.de/10011551387
This article is one in a series of two publications concerning detection of accounting engineering operations in use … as accounting engineering. This model for analysis is meant to be employed in these aspects of initial financial and … accounting audit in a business enterprise that have to do with isolating the influence of variant accounting solutions, which are …
Persistent link: https://www.econbiz.de/10011551393
The article introduces the theoretical foundations of the author's original concept of accounting engineering. We … assume a theoretical premise whereby accounting engineering is understood as a system of accounting practice utilising … differences in economic events resultant from the use of divergent accounting methods. Unlike, for instance, creative or …
Persistent link: https://www.econbiz.de/10011551374
accounting standards and balance laws, and relates primarily to accounting theory and practice in Poland. Nevertheless, the …In this article, we analyze the relations between modern trends in accounting and the decisionmaking process based on … the classic profit-opportunity-cost-risk construction. In this aspect, four main types of accounting practices may be …
Persistent link: https://www.econbiz.de/10011551418
The issue discussed in the present paper is associated with a theoretical view of accounting engineering in which it is … possibilities are defined as the accounting policy of a given company. Keeping the accounts of a business enterprise in accordance … with the accounting engineering paradigm requires a full use of codified variant accounting. The accounting policy of a …
Persistent link: https://www.econbiz.de/10011551382
economic forces and economic vibrating forces of accounting. Using regression models, we show the influence of basic forces …
Persistent link: https://www.econbiz.de/10013204690
There has been increasing interest in understanding how firms undertake non‐price adjustment activities, especially in situations where prices may be rigid despite changes in market conditions. Using scanner price data for over 4500 different food products from a large US supermarket chain, we...
Persistent link: https://www.econbiz.de/10012140551
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
accepted scientific perspective. The article verifies the concept of innovation in terms of marketing and accounting. The main … accounting and marketing functions of an enterprise within the context of the assessment of innovative activities conducted by … between the regulations of the national accounting law and the approach of marketing within this domain. For the purposes of …
Persistent link: https://www.econbiz.de/10012011805
Using weekly retail transaction scanner price data from a large US supermarket chain, significantly higher retail price rigidity is found for private label products than for nationally branded products during the Christmas and Thanksgiving holiday periods relative to the rest of the year. The...
Persistent link: https://www.econbiz.de/10012140584