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

Control is a key concept in accounting and management. In this paper works we explore controling organizations as an …

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. …

characteristics of FASB members and SEC commissioners predict the accounting "reliability" and "relevance" of proposed standards …

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 …

also looks at some of the implications for risk reporting practice and the accounting profession more generally. …

patterns of loan loss provisions are, in part, attributable to the rules of accounting for credit risk. It compares the … regimes. The analysis of the accounting rules is combined with an analysis of incentives for under-provisioning and/or over … accounting rules should be changed to require a more comprehensive accounting for expected losses that can be measured reliably …

practice a company turns its business into an eBusiness when it integrates the marketing, sales, accounting, manufacturing, and …

general definition, the International Accounting Standards come with specific elements connected to the recognition of 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 … implementation of new accounting standards, the increased requirements for electronic financial and tax reportingand the ongoing …