Works matching Accounting

Results: 5000

Convergencia contable internacional: hacia un nuevo modelo de contabilización de arrendamientos.

Published in:

Cuadernos de Contabilidad, 2010, v. 11, n. 28, p. 67

By:

del Socorro Sánchez-Serna, Aracely;
Édgar Emilio Salazar-Baquero

Publication type:

Article

UN ANTIGUO MÉTODO CONTABLE REACTUALIZADO: PUSHDOWN ACCOUNTING: SU APLICACIÓN POR LAS CAJAS DE AHORROS ESPAÑOLAS EN SU ETAPA FINAL.

Published in:

De Computis, 2021, v. 18, n. 1, p. 130, doi. 10.26784/issn.1886-1881.v18i1.424

By:

Cañibano, Leandro

Publication type:

Article

CONTABILIDAD Y CONTROL DE GESTIÓN: UN ANÁLISIS BIBLIOMÉTRICO.

Published in:

2022

By:

VARGAS VEGA, TERESA DE JESÚS;
SAAVEDRA GARCÍA, MARÍA LUISA

Publication type:

Literature Review

Análisis del proceso de convergencia a Normas Internacionales de Contabilidad e Información Financiera desde los factores intrínsecos al sistema contable en Colombia.

Published in:

Cuadernos de Contabilidad, 2013, v. 14, p. 971

By:

De La Hoz, Angélica María Ferrer

Publication type:

Article

Czy zmiany w odniesieniu do sprawozdawczości w zakresie zrównoważonego rozwoju, jakie wprowadziła Dyrektywa Parlamentu Europejskiego i Rady (UE) 2022/2464, wpłyną na rachunkowość? Przyczynek do dyskusji.

Published in:

Business Administration Quarterly / Kwartalnik Nauk o Przedsiebiorstwie, 2023, v. 68, n. 2, p. 5, doi. 10.33119/KNOP.2023.68.2.1

By:

ŚWIDERSKA, Gertruda Krystyna;
KRYSIK, Małgorzata

Publication type:

Article

ULUSLARARASI MUHASEBE EĞİTİMİ LİTERATÜR TARAMASI: 1997-2008 DÖNEMİ.

Published in:

Ege Academic Review, 2010, v. 10, n. 3, p. 885

By:

Yereı, Ayşe Necef;
Kayali, Cevdet;
Ödoğan, Burak;
Gacar, Anıl;
Ata, Fatma İzmırlı

Publication type:

Article

Paradigmas emergentes de la contabilidad y las tendencias investigativas de alto impacto.

Published in:

Revista Lasallista de Investigación, 2017, v. 14, n. 1, p. 103, doi. 10.22507/rli.v14n1a9

By:

Pacheco Martínez, Gabriel Alfonso;
Hugo Higuera-Ojito, Víctor;
Becerra Ossa, Jhennys Paola;
Aguirre Espinosa, Juan Esteban;
González Franco, Rubén Antonio

Publication type:

Article

A influência da fiscalidade sobre a contabilidade a partir do julgamento dos contabilistas certificados portugueses.

Published in:

Innovar: Revista de Ciencias Administrativas y Sociales, 2022, v. 32, n. 84, p. 7, doi. 10.15446/innovar.v32n84.99676

By:

Pereira, Sofia;
Albuquerque, Fábio

Publication type:

Article

Public managers' perception of the usefulness of accounting information in decision-making processes.

Published in:

Public Money & Management, 2021, v. 41, n. 6, p. 456, doi. 10.1080/09540962.2021.1906534

By:

Poljašević, Jelena;
Vašiček, Vesna;
Kostić, Martina Dragija

Publication type:

Article

POSSIBILIDADES DE INSERÇÃO DA PESQUISA CONTÁBIL BRASILEIRA NO CENÁRIO INTERNACIONAL: UMA PROPOSTA DE AVALIAÇÃO DOS PERIÓDICOS CIENTÍFICOS DE CONTABILIDADE E AUDITORIA PUBLICADOS EM LÍNGUA INGLESA E DISPONIBILIZADOS NO PORTAL DE PERIÓDICOS DA CAPES

Published in:

Revista Contabilidade & Finanças - USP, 2008, n. 46, p. 30, doi. 10.1590/s1519-70772008000100004

By:

Murcia, Fernando Dal-Ri;
Borba, José Alonso

Publication type:

Article

MUHASEBE TARİHİ ÜZERİNE BİR BİBLİYOMETRİK İNCELEME.

Published in:

Kafkas University, Journal of Economics & Administrative Sciences Faculty / Kafkas Üniversitesi Iktisadi ve Idari Bilimler Fakültesi Dergisi, 2023, v. 14, n. 28, p. 624, doi. 10.36543/kauiibfd.2023.026

By:

ÖZKAN, Özge;
GÜMÜŞ, Arif

Publication type:

Article

Lies, Sex, and Suicide: Teaching Fundamental Accounting Concepts with Sordid Tales from the Seamier Side of Accounting History.

Published in:

Accounting Historians Journal, 2019, v. 46, n. 2, p. 53, doi. 10.2308/aahj-52539

By:

Badua, Frank

Publication type:

Article

HUKUK İLE MUHASEBENİN KESİŞME NOKTASI: ADLİ MUHASEBE.

Published in:

International Journal of Economic & Administrative Studies, 2012, v. 4, n. 8, p. 105

By:

Karacan, Sami

Publication type:

Article

VALUE-BASED ACCOUNTING - CHALLENGE OR UTOPIA?

Published in:

Research Papers of the Wroclaw University of Economics / Prace Naukowe Uniwersytetu Ekonomicznego we Wroclawiu, 2013, n. 290, p. 43

By:

Masztalerz, Marek

Publication type:

Article

Taxas de câmbio e distorções contábeis nas operações de hedge: Caso hipotético com dados reais de mercado.

Published in:

Brazilian Review of Finance / Revista Brasileira de Finanças, 2023, v. 21, n. 2, p. 49, doi. 10.12660/rbfin.v21n2.2023.88350

By:

Machado Morais, Gilvan;
Ladeia Christovam, Pietro;
Paula Vieira Cicogna, Maria;
Menezes da Silva, Ricardo Luiz;
Ribeiro do Valle, Maurício

Publication type:

Article

Competências do Profissional Contábil para Atuação no Proceso de Transformação Digital: Percepções de Contadores de uma Holding Familiar do Sul do Brasil.

Published in:

Pensar Contábil, 2023, v. 25, n. 86, p. 16

By:

de Oliveira Bandeira, Amanda;
Schiavi, Giovana Sordi;
da Silva Momo, Fernanda

Publication type:

Article

Vínculos de la investigación contable interpretativa con la producción académica colombiana: avances y oportunidades.

Published in:

Cuadernos de Contabilidad, 2013, v. 14, n. 35, p. 699

By:

Macías, Hugo A.

Publication type:

Article

Mediciones a valor razonable en la contabilidad financiera.

Published in:

Cuadernos de Contabilidad, 2013, v. 14, n. 35, p. 441

By:

Gómez, Oda;
Álvarez, Romer

Publication type:

Article

La educación contable en el contexto anglosajón: una mirada a los años de construcción de comunidad.

Published in:

Cuadernos de Contabilidad, 2009, v. 10, n. 27, p. 219

By:

León-Paime, Edison Fredy

Publication type:

Article

Accounting for social benefits: The search for a past event.

Published in:

International Social Security Review, 2018, v. 71, n. 3, p. 73, doi. 10.1111/issr.12180

By:

Mason, Paul

Publication type:

Article

Management accounting in networks - mapping the research streams.

Published in:

Zeszyty Teoretyczne Rachunkowości, 2013, v. 72, n. 128, p. 95, doi. 10.5604/16414381.1063614

By:

Michalak, Jan

Publication type:

Article

The Accounting Profession's Engagement with Accounting Standards: Conceptualizing Accounting Complexity through Big 4 Comment Letters.

Published in:

Auditing: A Journal of Practice & Theory, 2018, v. 37, n. 2, p. 175, doi. 10.2308/ajpt-51898

By:

Baudot, Lisa;
Demek, Kristina C.;
Huang, Zhongwei

Publication type:

Article

Response by the Financial Reporting Policy Committee of the Financial Accounting and Reporting Section of the American Accounting Association to the FASB Invitation to Comment on Identifiable Intangible Assets and Subsequent Accounting for Goodwill.

Published in:

Accounting Horizons, 2022, v. 36, n. 3, p. 1, doi. 10.2308/HORIZONS-2020-194

By:

Clor-Proell, Shana M.;
Brown, Nerissa;
Stubben, Stephen R.;
White, Brian J.;
Blankespoor, Elizabeth;
Gordon, Elizabeth A.;
Gujarathi, Mahendra R;
Henry, Elaine;
Merkley, Kenneth J.

Publication type:

Article

The Relation between Accounting Information in Debt Covenants and Operating Leases.

Published in:

Accounting Horizons, 2015, v. 29, n. 4, p. 969, doi. 10.2308/acch-51214

By:

Paik, Daniel Gyung H.;
van der Laan Smith, Joyce A.;
Byunghwan Lee, Brandon;
Sung Wook Yoon

Publication type:

Article

ULUSLARARASI DÖRT MUHASEBE EĞİTİMİ DERGİSİ ÜZERİNE BİR LİTERATÜR TARAMASI VE ANALİZİ (2000-2008).

Published in:

World of Accounting Science, 2010, v. 12, n. 1, p. 25

By:

Dnmez, Adnan;
Agyar, Evren;
Ayten Ersoy

Publication type:

Article

A tetranormalization intervention of the Financial Accounting Standards Board (FASB) and the International Accounting Standards Board (IASB).

Published in:

Recherches en Sciences de Gestion, 2013, n. 99, p. 65, doi. 10.3917/resg.099.0065

By:

Smith, William L.;
Boje, David M.;
Foster III, Taylor W.

Publication type:

Article

Accounting history: a bibliometric literature review.

Published in:

Revista de Contabilidade & Controladoria, 2022, v. 14, n. 2, p. 77, doi. 10.5380/rcc.v14i2.83206

By:

Cepêda, Catarina;
Paula Monteiro, Albertina;
Silva, Rui;
Ferreira da Silva, Amélia

Publication type:

Article

Estrategias de contabilidad de gestión aplicada a pymes revisión literaria.

Published in:

Revista Lasallista de Investigación, 2018, v. 15, n. 2, p. 256, doi. 10.22507/rli.v15n2a20

By:

Mite Albán, María Teresa

Publication type:

Article

Focusing Accounting Curricula on Students' Long-Run Careers: Recommendations for an Integrated Competency-Based Framework for Accounting Education.

Published in:

Issues in Accounting Education, 2014, v. 29, n. 2, p. 295, doi. 10.2308/iace-50673

By:

Lawson, Raef A.;
Blocher, Edward J.;
Brewer, Peter C.;
Cokins, Gary;
Sorensen, James E.;
Stout, David E.;
Sundem, Gary L.;
Wolcott, Susan K.;
Wouters, Marc J. F.

Publication type:

Article

Hedge Effectiveness Testing as a Screening Mechanism for Hedge Accounting: Does It Work?

Published in:

Journal of Accounting, Auditing & Finance, 2015, v. 30, n. 1, p. 35, doi. 10.1177/0148558X14549457

By:

Frestad, Dennis;
Beisland, Leif Atle

Publication type:

Article

Metode specifice contabilităţii pentru managementul mediului.

Published in:

Quality - Access to Success, 2011, v. 12, n. 5, p. 49

By:

MITROI, Andreea;
GRIGORE, Ana-Maria

Publication type:

Article

A consistent bottom-up approach for deriving a conceptual framework for public sector financial accounting.

Published in:

Public Money & Management, 2021, v. 41, n. 6, p. 436, doi. 10.1080/09540962.2021.1881235

By:

Oulasvirta, Lasse

Publication type:

Article

ادغا م فناور یها ی جار ی و نوظهو ر د ر آموز ش حسابدار ی: تحلی ل محتوا ی گزار ش ا ت نهادها ی حرف ها ی حسابدار ی

Published in:

Journal of Accounting Knowledge, 2025, v. 16, n. 1, p. 51, doi. 10.22103/jak.2024.22757.4003

By:

احمد ش ک یبامه;
سع ی د ن ص ی ری;
سعید ه سرکمریا

Publication type:

Article

The impact of Electronic Accounting Information Systems on Accounting Information Quality with the moderating role of Internal Control: from the perspective of accountants and experts in the Kurdistan Region.

Published in:

Accounting & Financial Studies Journal, 2025, v. 20, n. 70, p. 450

By:

Ahmed, Hadi Muhammed;
Sangawi, Shakhawan Saeed;
Hassan, Barham Khalid

Publication type:

Article

The Metaverse and Accounting: A Paradigm Shift in Emerging Technologies and Their Implications on Accounting Research.

Published in:

Journal of Emerging Technologies in Accounting, 2024, v. 21, n. 2, p. 19, doi. 10.2308/JETA-2023-031

By:

Alawadhi, Abdullah S.;
Alrefai, Abdulrahman A.

Publication type:

Article

Artificial Intelligence: Reshaping the Accounting Profession and the Disruption to Accounting Education.

Published in:

Journal of Emerging Technologies in Accounting, 2022, v. 19, n. 1, p. 53, doi. 10.2308/JETA-2020-054

By:

Holmes, Amy Foshee;
Douglass, Ashley

Publication type:

Article

The Role of Technocracy Instrumental Rationale in Dialogic Accounting Model with Green Accounting Consequences.

Published in:

Iranian Journal of Accounting, Auditing & Finance (IJAAF), 2024, v. 8, n. 1, p. 17, doi. 10.22067/ijaaf.2024.42793.1137

By:

Hosseinpooran, Ensie;
Valiyan, Hasan;
Abdoli, Mohammadreza

Publication type:

Article

Managerial Miscalibration and Its Effects on the Auditability of Accounting Estimates: Evidence from Pension Accounting.

Published in:

International Journal of Accounting (World Scientific), 2019, v. 54, n. 4, p. 1, doi. 10.1142/S1094406019500161

By:

Menzefricke, Ulrich;
Smieliauskas, Wally

Publication type:

Article

Development of accounting information system quality in local government: mediating role of accounting competency.

Published in:

International Journal of Human Capital in Urban Management, 2024, v. 9, n. 2, p. 331, doi. 10.22034/IJHCUM.2024.02.10

By:

Sofyani, H.

Publication type:

Article

متطلبات تكييف النظام المحاسبي المالي الجزائري لتحقيق توافقه مع مستجدات المعايير المحاسبية الدولية.

Published in:

Economic & Managerial Researshes, 2021, v. 15, n. 3, p. 331

By:

بكيحل عبد القادر

Publication type:

Article

أثر تطبيق النظام المحاسبي المالي (SCF ) على ممارسات المحاسبة الابداعية في المؤسسات الاقتصادية الجزائرية من وجهة نظر ممارسي مهنة المحاسبة.

Published in:

Economic & Managerial Researshes, 2019, v. 13, n. 2, p. 107

By:

قوشيش أمينة;
لقليطي الأخضر

Publication type:

Article

Determinants of information users in local public accounting.

Published in:

Cogent Business & Management, 2022, v. 9, n. 1, p. 1, doi. 10.1080/23311975.2022.2124599

By:

Ahmad, Syed Raziuddin;
Sharma, Raj Bahadur;
Ali, Ijaz;
Baig, Asif;
Khan, Imran Ahmad

Publication type:

Article

CONCEPT OF ASSESSMENT OF ACCOUNTING OBJECTS AND THE INFORMATION DISPLAY IN ACCOUNTING AND FINANCIAL STATEMENTS.

Published in:

Institute of Accounting, Control & Analysis in the Globalization Circumstances / Ìnstitut Buhgaltersʹkogo Oblìku, Kontrolʹ ta Analìz v Umovah Globalìzacìï, 2021, n. 1/2, p. 42, doi. 10.35774/ibo2021.01-02.042

By:

Kafka, Sofiia;
Halyuk, Larysa;
Stepanyuk, Olga;
Chuchuk, Yuriy

Publication type:

Article

INTRODUCTION OF ELEMENTS OF ACCOUNTING SYSTEMS OF FOREIGN COUNTRIES IN ACCOUNTING PRACTICE IN UKRAINE.

Published in:

Economic Processes Management, 2016, n. 2, p. 88

By:

Oleksandrivna, Shmatkovska Tatjana

Publication type:

Article

RELAÇÃO ENTRE ENVIRONMENTAL MANAGEMENT ACCOUNTING E INOVAÇÃO: APLICAÇÃO DO MODELO TEÓRICO DE FERREIRA, MOULANG E HENDRO (2010) EM EMPRESAS DO RIO GRANDE DO SUL.

Published in:

Revista de Ciências da Administração, 2015, v. 17, n. 41, p. 114, doi. 10.5007/2175-8077.2015v17n41p114

By:

Beuren, Ilse Maria;
Costa da Silva Zonatto, Vinícius

Publication type:

Article

A STUDENTS AND ACCOUNTING PROFESSIONALS POINT OF VIEW REGARDING THE CREATIVE ACCOUNTING POLICIES.

Published in:

Agricultural Management / Lucrari Stiintifice Seria I, Management Agricol, 2016, v. 18, n. 2, p. 239

By:

NICOLAESCU, CRISTINA;
GOMOI, BOGDAN COSMIN;
TĂGĂDUAN, DIANA;
CERNUŞCA, LUCIAN

Publication type:

Article

MANAGEMENT ACCOUNTING OPOSSITE FINANCIAL ACCOUNTING IN AGRICULTURAL COMPANIES.

Published in:

Agricultural Management / Lucrari Stiintifice Seria I, Management Agricol, 2011, v. 13, n. 3, p. 259

By:

STOICEA, PAULA;
DINU, T. A.;
STOIAN, ELENA

Publication type:

Article

The Determinants and Consequences of Big 4 Lobbying Positions on Proposed Financial Accounting Standards.

Published in:

Accounting Review, 2022, v. 97, n. 3, p. 309, doi. 10.2308/TAR-2019-0283

By:

Monsen, Brian R.

Publication type:

Article

Accounting Employers’ Expectations - The Ideal Accounting Graduates.

Published in:

E-Journal of Business Education & Scholarship of Teaching, 2016, v. 10, n. 1, p. 36

By:

Low, Mary;
Botes, Vida;
Rue, David Dela;
Allen, Jackie

Publication type:

Article

Awareness Levels of Accounting Expertise Areas among Students Taking an Accounting Course: A Case Study of Malatya Province.

Published in:

Selcuk University Social Sciences Institute Journal, 2025, n. 56, p. 115, doi. 10.52642/susbed.1474138

By:

KARACA, Halime;
MERİÇ, Arzu

Publication type:

Article