In most developed countries, the economic pressure on hospitals to improve their efficiency has increased considerably over the past 30 years. Simple cost reimbursement for hospital care has almost universally been superseded by much more high-powered economic incentive-based systems. These...

The EXtensible Business Reporting Language – XBRL appeared in the beginning of the 21st century and it represents one of the most important technological innovations in financial reporting, collecting and exchanging data since the introduction of electronic spreadsheets. However, although the...

Insurance companies are facing major challenges that point to the need for control process and risk management. Risk management in insurance has a direct impact on solvency, economic security, and overall financial stability of insurance companies. It is very important for insurance companies to...

Although social capital has been often debated in the last 20 years, there is a widely accepted definition missing and the approaches to measure its size are not very developed. Therefore, the definitions of social capital are stated and analysed, whether they are appropriately designed also for...

The scope of this study is to investigate the accounting master students' attitude and perception regarding ethics and the existence and manifestations of creative accounting, in the context of harmonization of the Romanian accounting system. The sample of our research consists of accounting...

Celem artykulu jest analiza istoty rachunkowosci zabezpieczen w swietle procesu zarzadzana ryzykiem w przedsiebiorstwie. Tak sformulowany cel wymaga przyjecia adekwatnej metody badawczej, jaka w tym przypadku jest krytyczna analiza opisowa. Konkluzja artykulu jest stwierdzenie, iz rachunkowosc...

Along with the economic globalization, the international accounting regulation bodies faced the need to issue internationally accepted global accounting standards. The effect was the issuance and the widespread of the International Financial Reporting Standards (IFRS). At European level, the...

We wspolczesnej gospodarce wzrost firm uzalezniony jest od wdrazania innowacyjnych produktow i uslug oraz wykorzystania zasobow intelektualnych. Firmy zwiekszaja swoja przewage konkurencyjna oparta na wiedzy poprzez ponoszenie nakladow na inwestycje w badania i rozwoj. Realizacja tej strategii w...

Research background: In the economic literature there are many arguments presented by critical supporters and opponents of measuring and reporting comprehensive income. There is a justified need to examine the relevance and usefulness of comprehensive income, especially the predictive power of...

Performance measurement and evaluation systems are among the most common management instruments. An integral element of this process is the use of targets, typically set in appraisal interviews and formalized via written target agreements. In this paper, we investigate the relationship between...