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Accounting, new public management and performance measurement: the Spanish versus the Anglo-Saxon experience

Brusca, Isabel; Montesinos, Vicente - In: International Journal of Critical Accounting 4 (2012) 5/6, pp. 646-661

management in terms of accounting, performance measurement and output-based budgeting, comparing them with the new public …

Persistent link: https://www.econbiz.de/10010816634

George Orwell and the twilight of unions: a new labour process research problematic?

Sy, Aida - In: International Journal of Economics and Accounting 2 (2011) 4, pp. 311-313

We discuss the nature of the new labour process and its relation to accounting, trade, and international organisations …

Persistent link: https://www.econbiz.de/10010816699

Ownership structure and financial institutes risk taking: evidence from Tunisian quoted bank (financial institute)

Bouaziz, Wissem; Bouri, Abdelfettah - In: International Journal of Managerial and Financial Accounting 4 (2012) 1, pp. 47-60

This paper investigates whether the ownership structure influences the risk taking of the Tunisian quoted banks over the period 2000-2008. Overall, it can be gathered from the results of this study that the effect of ownership structure on bank risk taking varies according to the type of risk....

Persistent link: https://www.econbiz.de/10010816744

Optimal dynamic hedging strategy with futures oil markets via FIEGARCH-EVT copula models

Ghorbel, Ahmed; Trabelsi, Abdelwahed - In: International Journal of Managerial and Financial Accounting 4 (2012) 1, pp. 1-28

The goal of this paper is to evaluate the hedging strategies performance of a range of copula and traditional methods for three spot and futures oil markets: WTI crude oil, propane and heating oil. Our contribution is two-fold. First, we model dependence structure between spot and futures oil...

Persistent link: https://www.econbiz.de/10010816748

Voluntary disclosure of intellectual capital in the Brazilian context: an investigation informed by the international context

Ensslin, Sandra Rolim; Carvalho, Fernando Nitz De - In: International Journal of Accounting, Auditing and … 4 (2007) 4/5, pp. 478-500

This study investigates whether and how Brazilian companies disclose Intellectual Capital (IC) in their Annual Reports (ARs) and whether this voluntary disclosure behaves in a way similar to that in the international context. The study examines the ARs of the 25 top Brazilian open organisations...

Persistent link: https://www.econbiz.de/10010817114

THE APPROACH TO PENSION PLANS THROUGH THE ESTABLISHMENT OF ACCOUNTING POSTULATE

Cenar, Iuliana - In: Revista Tinerilor Economisti (The Young Economists Journal) 1 (2011) 16, pp. 43-48

appealed to the principle of accounting entity. The plans of defined contributions and the plans of defined benefits were …

Persistent link: https://www.econbiz.de/10010819423

Environmental Accounting – A New Challenge for the Accounting System

Ván, Hajnalka - In: Public Finance Quarterly 57 (2012) 4, pp. 437-452

The appearance of environmental problems impacts every area of science globally, as a result, accounting has to answer … these challenges as well, one way of which is environmental accounting. The main aim of the study is explore the roots and … the tendencies of the development of environmental accounting. In addition, environmental accounting will also be …

Persistent link: https://www.econbiz.de/10010826246

Evaluation of the Effectiveness of Internal Audit in Greek Hotel Business

Karagiorgos, Theofanis; Drogalas, George; Giovanis, Nikolaos - In: International Journal of Business and Economic Sciences … 4 (2011) 1, pp. 19-34

There is currently considerable interest in the topic of internal audit and its contribution to exact management of any business economic resources. Within this framework of extremely fluid business environment, the research tested the hypothesis about the role of internal auditing for the...

Persistent link: https://www.econbiz.de/10008914238

IS THE FUTURE OF ACCOUNTING COMPATIBLE WITH THE ACCOUNTING OF THE FUTURE?

Fadur, Cristina-Ionela; Ciotina, Daniela - In: CES Working Papers 3(1) (2011) March, pp. 55-63

relativity and inconsistence of the current accounting systems and does not claim to suggest an alternative. Conclusions … – Intangible assets are the most important resource that companies have in the process of value creation, but accounting balance in … efforts made by national and international accounting bodies. …

Persistent link: https://www.econbiz.de/10008915780

Commercial High School Students Conceptual Structures of Accounting

AY, Mustafa - In: Far East Journal of Psychology and Business 2 No 2 Paper 2 February (2011) 2, pp. 24-36

The purpose of this study was to investigate commercial high school students? conceptual structures of accounting. Data …

Persistent link: https://www.econbiz.de/10009000975