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economics, accounting, and law. The firm is then understood as a managed dynamic system, characterized by different structures … organization, and knowledge within the firm). Accordingly, the accounting system is an integral part of this framework, one that … demonstrates the joint implications of economic, accounting, and legal matters within the firm. In a business affair fraught with …
Persistent link: https://www.econbiz.de/10008790526
fragmentée ; ainsi , Baladouni publie, semble t-il le premier, en 1984, un article dans « The Accounting Historians Journal »(Vol …
Persistent link: https://www.econbiz.de/10008791180
In listed companies, the Board of directors is the ultimate responsible of information disclosure. The "conventional wisdom" considers independence of directors as the essential attribute to improve the quality of that disclosure. In a sense, this approach subordinates expertise to independence....
Persistent link: https://www.econbiz.de/10008791759
This article aims to provide a longitudinal presentation of developments in Romanian accounting during the 20th century … framework. The study identifies a “homeAgrown”, normative influence in Romanian accounting practices during the first 50 years … present, a mixed isomorphism oriented around French, European and International accounting systems. Lacking a period of …
Persistent link: https://www.econbiz.de/10008792082
Purpose – The purpose of this paper is to examine the contention that a strengthening of corporate governance mechanisms would result in the improved relevance and reliability of financial statements. Design/methodology/approach – Using pooled ordinary least squares regression, the paper...
Persistent link: https://www.econbiz.de/10008671882
Mississauga (UTM) with intermediate level undergraduate financial accounting students. The programme focused on improving students …
Persistent link: https://www.econbiz.de/10008674890
We consider that the human being is the most important asset of the company. In the context of the social politics of the company and of the objectives of the management, along with all the other departments, the management control contributes to the resources of the entity. In this paper we...
Persistent link: https://www.econbiz.de/10008677501
. These discussions are caused by lack of communication on the existing organizations involved in the process of accounting … accounting is considered an irreversible process, as determined by the need for comparability of financial statements. …
Persistent link: https://www.econbiz.de/10008677539
This paper discusses recent UK monetary policies as instances of John Kenneth Galbraith's "innocent fraud," including the idea that money is a thing rather than a relationship, the fallacy of composition (i.e., that what is possible for one bank is possible for all banks), and the belief that...
Persistent link: https://www.econbiz.de/10008678209
Persistent link: https://www.econbiz.de/10008678397