and accounting. It is possible and necessary for the advantages of radical liberal thinking to be reflected in every … are reflect in the accounting and statistics information system. …

20th century. This framework simultaneously encompasses the dissemination of a new accounting practice, the …

agents. This paper presents a two-pronged approach towards accounting for changes in biodiversity and ecosystem services from … a business perspective. First, we seek to analyze how Environmental Management Accounting (EMA) may be used by firms to …, we use dairy farming as a case study and propose general recommendations regarding accounting for changes in biodiversity …

If normalization accounting is the process of harmonizing the presentation of financial statements, accounting methods … and terminology, accounting convergence is the process by which accounting standards are developed in a way that is able …

social benefits, as well as the role of accounting in this process. Thus, we considered appropriate to present the …

The beginning of accounting can be understood as representing an answer to the social command launched by the … economical-social life. The model, Economical-social activity > Technique (Art) > Science acted for a long time in accounting … accounting as: technique, art, science. The finally of the study presents the current accounting paradigm in its meaning, an …

investment decisions have significant international implications. Most of them are based on accounting information, which must be … remarked by quality from all points of view. Since the accounting information range of users is diverse and their information … needs are at least as diverse, interpretation of accounting informations quality is characterized by subjectivity. The users …

-ante measure of litigation risk, namely, Directors and Officers (D&O) liability insurance premium. We find that accounting risk is … an increase in concerns about accounting quality. …

characteristics of the pension’s components/plans, the compatibility with the pension plans described by the international accounting … standards, accounting treatments, etc. Therefore, this paper presents aspects regarding: the role of the public component of the … pension system and its place within pension plans, potential risks and how they are assumed, the accounting of how pension …