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To be useful for decision-making accounting information needs to be of high quality. This article examines how tax … accounting rules may impact the accuracy and reliability of the information contained in financial statements. The simulation … model reveals that significant distortions occur in accounting information due to the choice of depreciation period and …
Persistent link: https://www.econbiz.de/10012703573
the ways in which accounting is combined with other forms of organisational knowledge in talk. …
Persistent link: https://www.econbiz.de/10005780589
Accounting challenges in modern business conditions grow everyday due to that market demands and grow on a daily basis … as well as the needs of management for the information's necessary to make business decisions. Accounting education is … not only important for accounting profession but should be significant for all other activities such as software engineers …
Persistent link: https://www.econbiz.de/10011920426
bond, can be understook as being made up of fundamental financial instruments. Two methods of accounting for a convertible … instrument. There is currently disagreement amongst accounting regulators as which of thse methods should be used. …
Persistent link: https://www.econbiz.de/10005640634
make social science more valid. I argue that the management accounting research ahould be aware of that debate, but that …
Persistent link: https://www.econbiz.de/10005640639
Worker participation has be investigated by management and accounting researchers for mny years but there is …
Persistent link: https://www.econbiz.de/10005640652
current accounting scandals. This paper aims at empirically showing which factors affect earnings management. Design …. These factors are the applied accounting standard, the industry sector and the country of official quotation. Although … intervals differ from the total population. Most noteworthy is that by adoption of principle-based accounting standards (IFRS …
Persistent link: https://www.econbiz.de/10011433999
knowledge of business activities and on the promotion of the use of information. Accounting professionals have come to challenge … out this type of literary review in the field of accounting, and that there is sufficient fragmentation in the research …
Persistent link: https://www.econbiz.de/10012180589
frameworks: Global Reporting Initiative (GRI), Sustainability Accounting Standards Board (SASB), European Federation of Financial …
Persistent link: https://www.econbiz.de/10011833514
accounting systems. The situation is made complex due to the fact that in military organisations, accountants' tasks have … traditionally consisted of bookkeeping and financial reporting, while management accounting tasks especially (e.g. planning and … study consists of project memos and interviews with people involved in designing and implementing ERP-linked cost accounting …
Persistent link: https://www.econbiz.de/10014212222