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accountants, bookkeepers and others seeking a knowledge of accounting techniques. Also, the gendered male orientation of teaching … institutions and instructional texts in accounting is shown not to have entirely excluded women from acquiring knowledge of the … accounting craft. …
Persistent link: https://www.econbiz.de/10009200800
New evidence is presented about the campaign to secure the admission of women to the accountancy profession in England and Wales during the late nineteenth and early twentieth century. This evidence, which permits a more gender-encompassing approach, is analysed by reference to Witz's (1992)...
Persistent link: https://www.econbiz.de/10009200807
This is a discussion of the theoretical aspects of accounting as they emerged in India during the Maurya period (c.321 … BC to c.184 BC) in Kautilya's Arthasastra (c.300 BC) - the very first known treatise to deal with accounting aspects in …'s (1988) book, Modern Accounting Concepts in Kautilya's Arthasastra. This book, hardly known in Western accounting circles …
Persistent link: https://www.econbiz.de/10005483296
The homogeneous sections method prescribed by the Plan comptable general (the French national accounting plan) since …. Rimailho's management accounting appears as the strategic tool in a type of corporate regulation involving organizational slack … researchers in accounting and management control. …
Persistent link: https://www.econbiz.de/10005483306
This paper describes the concept and characteristics of financial accounting, in general and particularly, it describes … the concept and characteristics of management accounting, from the perspectives of various local and international authors …. In the first part, the paper presents a brief history of the development of management accounting from the theoretical …
Persistent link: https://www.econbiz.de/10010897982
The recent fi nancial crisis has lead the IASB to settle new reporting standards for fi nancial instruments. The extended ability to measure some debt instruments at amortized cost is associated with a new impairment losses mechanism: Expected Credit Losses. In this paper, after a brief...
Persistent link: https://www.econbiz.de/10010899862
‘Homemaking’ refers to unremunerated non-market activities, performed by family members themselves (esp. women), for production of goods and services for self-consumption, which are neither taken into consideration while evaluating Gross Domestic Product (GDP) nor while calculating labour...
Persistent link: https://www.econbiz.de/10010900837
accounting data analysis. For the purpose of the study, an explanatory set of 24 financial ratios (divided into five main groups …
Persistent link: https://www.econbiz.de/10010691666
. One way to address current challenges is to outsource accounting work. The aim of the paper is to underline (based on … literature review) the benefits and limits of outsourcing accounting in the current economic environment in Romania. …
Persistent link: https://www.econbiz.de/10010693068
This monograph focuses on the use of incomplete contracting models to study transfer pricing. Intrafirm pricing mechanisms affect division managers' incentives to trade intermediate products and to undertake relationship-specific investments so as to increase the gains from trade. Letting...
Persistent link: https://www.econbiz.de/10010693681