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Alick B. Burger,Susanna L. Middelberg
AbstractResearch purpose: The aim of this article was to evaluate the relevance of Global Management Accounting Principles (GMAPs) in the sustainability of a mechanised piggery in a South African context.Motivation for the study: Considering th...
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Ismail Erkan Çelik
Pág. 47 - 58
Many reasons lie at the base of all financial crises from the past to the present. If we take into consideration the 2008 subprime mortgage crisis, the only reason cannot be mortgage loans. But the mortgage issue continued to advance and created several ...
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Cicilia IONESCU
Pág. 15 - 22
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Nadia Rhodes
AbstractThis article reports on the transformative design principles that were generated during the process of better aligning accounting education with accounting practice. Managing the risk of a disparity between accounting education and practice by ma...
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Claudia-Elena Grigoras-Ichim
Pág. 250 - 254
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Varaidzo Denhere
Pág. 366 - 376
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Cobus Rossouw
AbstractNon-profit (or ?not-for-profit?) organisations are faced with specific challenges in their financial reporting when they are required to or chose to apply formal financial reporting standards. The IFRSs or the IFRS for SMEs are meant for business...
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Ovidiu-Constantin Bunget,Alin-Constantin Dumitrescu
Pág. 301 - 308
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Karin Barac,Pieter Conradie,Rene L. de Klerk
AbstractOrientation: Conventional accounting education is presented from a business perspective that rationalises the prioritisation of shareholder interests. Such a paradigm, viewed as the hegemony of business, fails to deliver on the emancipatory inten...
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Robert M. Bowen, Jane Jollineau, Loren Margheim
Founded by MIT scientists in 1990, iRobot Corporation designed, developed, and sold consumer and military robots to help people complete dull, dirty or dangerous tasks in real-world situations. The purpose of this case study is to stimulate discussion ab...
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Ali Fatih Dalkiliç
Pág. 224 - 242
Earnings management is the active manipulation of accounting results for the purpose of creating an altered impression of business performance. It is an intentional structuring of reporting or production and investment decisions around the bottom line im...
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Dahli Gray, Clemense Ehoff Jr.
The lower of cost versus market (LCM) controversy regarding inventory cost measurement is presented. The differences between International Financial Reporting Standards (IFRS) and United States (US) Generally Accepted Accounting Principles (GAAP) are ana...
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Peter Harris, Liz Washington Arnold
International Reporting Standards (IFRS) has become the required framework for most of the world financial market economies. In the United States, US Generally Accepted Accounting Principles (GAAP) is still required. However, plans are presently in place...
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Clemense Ehoff Jr., Dov Fischer
In 2002, the Financial Accounting Standards Board (FASB) and the International Accounting Standards Board (IASB) formally began a process to converge Generally Accepted Accounting Principles (GAAP) and International Financial Reporting Standards (IFRS). ...
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Adedamola Adesokan, Rowan Kinney and Eirini Eleni Tsiropoulou
This paper tackles the challenges inherent in crowdsourcing dynamics by introducing the CROWDMATCH mechanism. Aimed at enabling crowdworkers to strategically select suitable crowdsourcers while contributing information to crowdsourcing tasks, CROWDMATCH ...
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Sergey M. Reznichenko,Viktor O. Shishkin,Rustem A. Shichiyakh,Vitaly M. Smolentsev
Pág. 90 - 94
The article provides an overview of the fundamental bases of program-oriented management of social and economic systems of the regional economy, determining the concept of program-oriented management of social and economic development as well as structur...
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Herman van Dyk
Share-based payments have become a popular form of employee remuneration, largely due to its potential to address the agency problem, and are especially effective when made to senior employees. Accounting standards require companies to report share-based...
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Otniel Safkaur,Nunuy Nurafiah,Sugiono Paulus,Muhammad Dahlan
Pág. 250 - 258
The purpose of this study is to determine the effect of earnings management on financial performance. The company's reported profit is not clear because complex interactions include three factors, namely managerial motivation, accounting standards, and t...
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Ming Yan, Chien Aun Chan, André F. Gygax, Jinyao Yan, Leith Campbell, Ampalavanapillai Nirmalathas and Christopher Leckie
Reducing the energy consumption of Internet services requires knowledge about the specific traffic and energy consumption characteristics, as well as the associated end-to-end topology and the energy consumption of each network segment. Here, we propose ...
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Emil Hadzhikolev,Stanka Hadzhikoleva,Nedelcho Andonov
The educational institutions in the system of tertiary education are business organizations with an extremely complex structure. A great variety of versatile processes takes place in them like selection, educational, administrative, financial, accounting...
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