Strategic management accounting has an important role to play in providing information about the major sources of competitive advantage of an enterprise. In increasingly dynamic environments the provision of strategically relevant information is of paramount importance for the formulation and...

Summing up the views of the Physical Economy founders (F. Quesnay, P.S. Dupont de Nemours, Turgot A.R.ZH.) the role of accountancy in the agrarian sector management has been defined. The physiocratic aspects of the accounting profession which form its agricultural segment have been described....

The regulatory and legal framework of the state registration of land lease contracts has been studied. It has been found that imperfection of the land lease contract registration system hinders agricultural enterprises to use the special value added tax regime. The legal practice of dispute...

The methods of cost accounting and calculation of production costs, including standard-cost, direct-costing, re-distribution and customized ones, their advantages and disadvantages have been analyzed. The proposals on the implementation of methods of cost accounting and production cost...

The article determines the role of intangible assets in an enterprise development and their impact on the business efficiency. A comprehensive study of scientific literature on IA usage analysis has enabled the stages of these analysis and defined the content of the analytical work on each...

The methodological basis of management accounting has been studied. In order to determine the management accounting methodologies the author has examined the classical approaches to understanding of its essence. The role of the new institutional economics in the process of its formation is...

Along with continuing changes in the tax law, the requirements to the organization of small business accounting are changing, too. The article provides the analysis of normative legal documents governing small business accounting. The accounting requirements for small businesses of general and...

The first part of the article deals with the concise presentation of main European funds, the poor preparation of absorption of these funds in Romania during the period of pre- and post-adherence and a few statistics regarding the rate of absorption placed under the level of 10 % of some funds...

Relative P/E-ratio valuation apparently still plays an important role among investment research analysts and advisors (cf. Goldman Sachs,1999). In a valuation model of this kind, the value of owners´equity is typically calculated as a function of an observed P/E-ratio for some peer company, or...

The purpose of this paper is to show different Iranian accountants’ as well shareholders’ ideas on Non-audit services and their effects on audit independence in Iran. In other words, in this paper the authors have attempted to deal with this question: does providing non-audit services by an...