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Control is a key concept in accounting and management. In this paper works we explore controling organizations as an …
Persistent link: https://www.econbiz.de/10008603094
This paper presents some original techniques for implementing accounting knowledge in PROLOG language. We will … represent rules of operation of accounts, the texts of accounting operations, and how to compute the depreciation. …
Persistent link: https://www.econbiz.de/10008619337
characteristics of FASB members and SEC commissioners predict the accounting "reliability" and "relevance" of proposed standards …
Persistent link: https://www.econbiz.de/10008568241
This research is concerned with the diffusion of management accounting innovations viewed as a process of actor …-network building and translation. The aim is to better understand the nature of accounting change. Using Actor-Network Theory (ANT), we …
Persistent link: https://www.econbiz.de/10008572186
also looks at some of the implications for risk reporting practice and the accounting profession more generally. …
Persistent link: https://www.econbiz.de/10008580403
practice a company turns its business into an eBusiness when it integrates the marketing, sales, accounting, manufacturing, and …
Persistent link: https://www.econbiz.de/10009144653
general definition, the International Accounting Standards come with specific elements connected to the recognition of the …
Persistent link: https://www.econbiz.de/10009147685
financial and accounting higher education should be adapted to include topicssuch as IAS/IFRS, ICT, Code of Ethics and that the …This paper presents a theoretical discussion about the organization of the professions of accounting andauditing in … Albania and the most recent changes that have encompassed the Albanian financial and accounting landscapeafter the …
Persistent link: https://www.econbiz.de/10009150889
analysts favoured usage of International Financial Reporting Standards (IFRSs) and International Accounting Standards (IASs) by …
Persistent link: https://www.econbiz.de/10009188250
Purpose – While a few US studies on the impact of the provision of non-audit services on auditor judgment have found potential harm to independence, it is the purpose of this study to investigate whether the British and Australian auditors' involvement with both audit and non-audit services...
Persistent link: https://www.econbiz.de/10009188274