Satellite accounts can respond to specific data requirements. They extend the central accounting framework by adding non-monetary information. Using alternative concepts may give rise to partial complementary aggregates, the purpose of which is to supplement the central system. Changes in some...

An overall growth can be registered at macro and micro level without achieving a development and this only under conditions of continuous improvement methods and techniques of organization and management within the unit. Cost and cost information play an important role being considered and...

Several accounting and corporate scandals such as the collapse of Enron, Arthur Andersen, WorldCom, and Parmalat have shaken the business world over the last decade. After numerous studies, it is concluded that the main reason of this scandals have been especially the unethical conduct of...

The objective of this study is to investigate the impact of the magnitude of overhead costs on the results of ABC and TDABC differences. A quantitative research method was used and data were gathered through an extensive literature review. A total of 170 articles that included both ABC and TDABC...

Socially responsible investments are one of the most dynamically developing segments of investments and socially responsible investing plays an ever growing role in the world's financial markets. Poland is in the infancy stage of development of socially responsible investments. Socially...

The adoption of International Public Sector Accounting Standards (IPSAS) is gaining momentum across the world. Greece initiated a general financial management reform program which includes the transformation of financial accounting. The public sector in Greece adopted IPSAS-based standards...

Le budget est de plus en plus critiqué. Certains suggèrent même qu'il puisse être abandonné. Cela marquerait l'échec d'un outil apparu dans les années 1930 et qui avait connu un grand succès depuis. Il est encore trop tôt pour savoir si les critiques conduiront à sa disparition. Mais...

ResumenLa construcción de este documento es una propuesta reflexiva, delproceso del conocimiento contable en donde intervienen cuatroelementos fundamentales, el sujeto cognoscente y su relación con el objeto a conocer, junto a ella implícito un método y su metodología, que en un entorno...

drawing on observations in British and German Brewers, this paper seeks to explore the potential of analitical fecus on the ways in which accounting is combined with other forms of organisational knowledge in talk.

Prior research has estimated piecemeal the determinants of audit fees, non-audit services fees and abnormal accruals. Intuition, informal analysis, and a variety of theories of various aspects of auditor-client interaction suggest that audit fees, nonaudit fees, and abnormal accruals are jointly...