Academic literature on the topic 'National accounting'

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Journal articles on the topic "National accounting"

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GURNEY, KEVIN ROBERT. "National greenhouse accounting." Nature 353, no. 6339 (September 1991): 23. http://dx.doi.org/10.1038/353023a0.

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Skálová, Jana, and Marcela Žárová. "Czech National Accounting Board." Český finanční a účetní časopis 2013, no. 3 (October 1, 2013): 6–19. http://dx.doi.org/10.18267/j.cfuc.347.

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Grice, Joe. "National accounting for infrastructure." Oxford Review of Economic Policy 32, no. 3 (2016): 431–45. http://dx.doi.org/10.1093/oxrep/grw018.

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Hartwick, J. M. "Deforestation and national accounting." Environmental & Resource Economics 2, no. 5 (1992): 513–21. http://dx.doi.org/10.1007/bf00376832.

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Jones, Rowan. "National Accounting, Government Budgeting and the Accounting Discipline." Financial Accountability and Management 16, no. 2 (May 2000): 101–16. http://dx.doi.org/10.1111/1468-0408.00099.

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Edem, Dorothy Aje Patrick, Lateef Olumide Mustapha, and Elsie Ebele Edochie. "National Culture and Accounting Professionalism: A Conceptual Analysis." European Journal of Accounting, Auditing and Finance Research 10, no. 7 (July 15, 2022): 63–75. http://dx.doi.org/10.37745/ejaafr.2013/vo10.n7pp6375.

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Professionalism has become a trending issue in accounting practice because it accentuates the obligation of accountants in a nation. It spans all the facets of accounting including auditing, management accounting and financial accounting to mention but a few. In reality, accounting professionalism is influenced by numerous factors. Prevalent among these factors is the cultural construct of a society or nation. Culture affects accounting professionalism to varying degrees depending on the disposition of accountants within that nation or in the global scene. More so, the influence of culture on accounting professionalism could be either negative or positive, depending on the dynamism of the dominant culture existing in the environment within which the accountant operates. Besides, some uncertain expressions embedded in international accounting standards engender diversity in interpretation, application and communication of the affected standards, which bears on the consistency and comparability of accounting information. Hence, contingent on the professionalism in diverse jurisdiction, application of standards vary, depending on prevalent cultural inclinations. To this end, the conceptual analysis in this paper is consistent with the subject of accounting professionalism and how it is influenced by diverse national and international cultural constructs. Extant cultural models and dimensions, as well as measurements accorded to accounting values, are identified in this context. The paper therefore concludes through its review that culture exerts influence on accounting professionalism in varying degrees, depending on the level of exposure and interface with international elements and standards.
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CAIRNS, ROBERT D. "Sustainability accounting and green accounting." Environment and Development Economics 5, no. 1 (February 2000): 49–54. http://dx.doi.org/10.1017/s1355770x00000048.

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Theoretical issues arising in maximin and utilitarian programs are considered in order to shed light on the merits of various concepts of income and types of environmental accounting as guides for environmental policy. The accounting prices for sustaining an economy obey Hartwick's rule but are inconsistent with the principles of national accounting. Moreover, they would be formidably difficult to calculate. Green net national product is an approximate index of welfare in a utilitarian economy which maximises future discounted utility flows. These conclusions hold even if underlying conditions are non-autonomous.JEL Codes: Q3, E2
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Wronski, Pollyanna, and Roberto Klann. "Accounting Conservatism and National Culture." Brazilian Business Review 17, no. 3 (May 1, 2020): 344–61. http://dx.doi.org/10.15728/bbr.2020.17.3.6.

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TSUJIMURA, Kazusuke, and Masako TSUJIMURA. "Micro-foundations of National Accounting." Input-Output Analysis 16, no. 3 (2008): 57–72. http://dx.doi.org/10.11107/papaios.16.57.

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Khan, Salimullah. "NATIONAL INCOME ACCOUNTING IN PAKISTAN." Review of Income and Wealth 1963, no. 1 (April 5, 2006): 47–61. http://dx.doi.org/10.1111/j.1475-4991.1965.tb01017.x.

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Dissertations / Theses on the topic "National accounting"

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Simon, Sandrine. "Sustainability, national accounting, and the environment." Thesis, Keele University, 1997. http://ethos.bl.uk/OrderDetails.do?uin=uk.bl.ethos.388356.

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Grazioli, Francesco Saverio. "Three Essays on Financial Accounting." Electronic Thesis or Diss., Jouy-en Josas, HEC, 2023. http://www.theses.fr/2023EHEC0001.

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Trois chapitres sont inclus dans ma thèse. Ces trois chapitres concernent l'interaction entre les politiques de sécurité nationale et le comportement des entreprises. Le premier chapitre se concentre sur l'investissement des entreprises. Le deuxième chapitre examine le comportement des analystes financiers. Le troisième chapitre étudie les échanges d'informations sur le marché de la dette souveraine. Cette thèse apporte un nouvel éclairage sur les conséquences de cette politique pertinente mais inexplorée
Three chapters are included in my dissertation. These three chapters concern the interplay between national security policies and corporate behavior. The first chapter focuses on corporate investment. The second chapter examines financial analysts behavior. The third chapter investigates information exchanges within the sovereign debt market. This dissertation sheds new light on the consequences of this relevant but unexplored policy area
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Bordt, Michael. "Improving Convergence and Aggregation in National Ecosystem Accounting." Thesis, Université d'Ottawa / University of Ottawa, 2017. http://hdl.handle.net/10393/35826.

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The Sustainable Development Goals (SDGs) express the commitment of countries to integrate ecosystem and biodiversity values into national planning. The System of Environmental-Economic Accounting – Experimental Ecosystem Accounting (SEEA-EEA) is an emerging international standard measurement framework for national ecosystem accounting. The international official statistics community proposes the SEEA-EEA as a means of integrating ecosystem and biodiversity values into national planning by providing guidance on measuring ecosystems and their contribution to the economy. Implementation of such a common measurement framework requires agreement among diverse ethical perspectives, disciplines, national contexts and roles on what to measure, how to measure it and how to interpret those measures to support a common policy direction. This thesis asks the question: If the aim is to provide guidance to countries on integrating ecosystem and biodiversity values into national planning, how could one foster convergence on a common national ecosystem accounting framework that is sufficiently comprehensive to capture the important linkages between ecosystems and human well-being, sufficiently convergent to be accepted by diverse perspectives, sufficiently rigorous for national official statistics, sufficiently consistent to allow for time-series and international comparisons and sufficiently feasible to be affordable for national governments to implement and maintain? To address this broader question, this thesis investigates the sources of divergence in national ecosystem accounting and develops tools to assess and to foster convergence. To accomplish this, I focussed on the following four research questions in four separate papers: 1. How should we think about ecosystem measurement if the aim is comprehensiveness, practicality, and convergence? [Chapter 2] This ethical analysis concludes that for ecosystem accounting to be universal, it needs to explicitly and simultaneously address broad human values, long time-frames, and the concepts of Critical Natural Capital and precaution. 2. What approaches to ecosystem accounting have already been developed and are they sufficient? [Chapter 3] This review of 16 state-of-the-art frameworks finds that none addresses all requirements for convergence on a common national ecosystem accounting framework. Collectively, they provide insufficient guidance on ecosystem classification, measurement in general, delineating Critical Natural Capital, incorporating broad human values and measuring statistical uncertainty. 3. Where is the divergence of values and preferences within the broader community of practice (researchers, users, analysts)? [Chapter 4] This cluster analysis of a survey of 131 expert stakeholders in national ecosystem accounting revealed agreement on the need for broadening the scope, addressing multiple decision contexts and furthering the development of national ecosystem accounting. The most important divergence issues in this community of practice were attributed to different ethical perspectives and differences in interpretation of core concepts. 4. Are current classifications of ecosystems and ecosystem services sufficient for national ecosystem accounting? [Chapter 5] This meta-analysis integrates nine comprehensive ecosystem assessments. It concludes that the lack of rigour in current classifications impedes consensus on aggregating information on “Which ecosystems produce which services?” and therefore current approaches are insufficient for national ecosystem accounting. I suggest an improved ecosystem classification for future studies. In the concluding chapter, I present a synthesis of research arguments and findings of the previous four chapters. The main outcome of this research has been not only the specific findings of the individual chapters, but also the development of a normative and empirically-supported toolkit to improve convergence and aggregation in future national ecosystem accounting frameworks: - Four normative criteria to assess frameworks and to incorporate into future designs and revisions, - A critical comparative assessment of current frameworks, - An empirically supported analysis of the preferences of the community of practice, and - A systematic approach for determining priority ecosystems and services for national ecosystem accounting. This thesis concludes that national ecosystem accounting can be a valuable tool for national planning. The approaches suggested can be applied to establishing a constructive national dialogue on national environmental priorities, to provide evidence to inform those priorities and to apply this evidence to support common policy platforms. However, care must be taken in its implementation to minimize the inherent risks of oversimplification and homogenization of the diverse stakeholder and scientific perspectives.
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Everett, Jeffery Stephen. "Accounting, auditing and accountability in Canada's national parks." Thesis, National Library of Canada = Bibliothèque nationale du Canada, 2001. http://www.collectionscanada.ca/obj/s4/f2/dsk3/ftp05/NQ64860.pdf.

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Ovsyuk, Nina Vasylivna, and Anastasia Nikolaevna Kovalenko. "Investment property accounting by national and international standards." Thesis, National Aviation University, 2021. https://er.nau.edu.ua/handle/NAU/53926.

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1. National Accounting Regulation (Standard) 32 "Investment Property": Order of the Ministry of Finance of Ukraine dated 02.07.2007 № 779. URL: https://zakon.rada.gov.ua/laws/ show/z0823-07#Text. 2. International Financial Reporting Standard 40 "Investment Real Estate". URL: https://zakon.rada.gov.ua/laws/show/929_026#Text.
The paper studies the importance of investment property accounting at the enterprise. The purpose of research is definition of essence of an investment real estate in the national and international standards.
В роботі досліджено важливість обліку інвестиційної нерухомості на підприємстві. Метою дослідження є визначення сутності інвестиційної нерухомості в національному та міжнародному стандарті.
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Isojärvi, J. (Jussi). "The influence of national culture on management control systems." Master's thesis, University of Oulu, 2014. http://urn.fi/URN:NBN:fi:oulu-201411121985.

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This master’s thesis aims to point out if national culture has an influence on the use of management control systems. The focus in on studying possible differences found in cultural attributes between Finland and USA. Identified differences are then compared against differences found in management control systems and practices used in these two countries. Geert Hofstede’s original typology of four cultural dimensions is utilized as a basis for identifying and interpreting cultural differences between Finland and USA. Cultural dimensions which are used to identify cultural differences include power distance, individualism, masculinity, and uncertainty avoidance. Management control alternatives are examined by dividing them into four groups: results controls, action controls, personnel controls, and cultural controls, based on the work of Merchant and Van der Stede. The study presents assumptions between possible relations of cultural attributes and the control alternatives. The empirical part of the study was conducted in spring 2014. In order to give the thesis a Finnish view of American culture, four Finnish individuals, who all have worked in the United States for two years or more, were interviewed. The interviews focused on perceptions made at work in US organizations. The interviewees were inquired of their experiences considering differences in national culture, and differences identified between management practices between Finland and USA. Findings from the interviews are then compared against Hofstede’s cultural dimensions, in order to see if a correlation to Hofstede’s results can be identified. Management control alternatives are discussed in the light of the findings, in order to point out whether differences in management control practices are visible. Based on the results it can be stated, that the influence of national culture is visible when comparing management control systems used in Finland and USA.
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Alshehabi, Ahmad. "The impact of national culture and institutions on goodwill-impairment practices across IFRS-adopting nations." Thesis, University of Birmingham, 2016. http://etheses.bham.ac.uk//id/eprint/6729/.

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This thesis investigates the factors that influence the magnitude of goodwill impairment losses as well as the value relevance of these losses using a sample of 2,466 companies, drawn from 17 countries in which IFRSs have been made mandatory for all their domestic listed companies. The study period is 2007-2013 and includes 14,898 firm-year observations. The results obtained from the Tobit regression analysis involving variables drawn from agency/positive accounting theory, Hofstede’s theory of culture, as well as different theoretical institutional models, reveal that goodwill-impairment amounts are not only driven by economic factors and managerial reporting incentives, but also by country-specific factors, such as cultural and institutional variables. The results also confirm that the strength of the equity market is still the single most influential factor contributing not only to differences in accounting practices but above all, to differences in institutional quality between countries. The results of a K-means cluster analysis reveal that there are two groups of countries, corresponding to strong equity-outsider and weaker equity-outsider clusters. By comparing the relative associations between goodwill-impairment amounts and economic factors and managerial reporting incentives across these two institutional clusters, estimation results reveal that firms in the strong equity-outsider cluster have recorded goodwill-impairment losses that are, on the one hand, strongly associated with economic factors, and on the other hand, weakly associated with managerial reporting incentives. Further analysis also showed that while results for the pooled sample did not indicate that goodwill impairment losses were value relevant this was not the case for firms in the strong equity-outsider cluster, which have recorded impairment losses that are, on average, more relevant and more timely than those recorded by firms in the weaker equity-outsider cluster.
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Friedman, Rebecca E. "National Culture and Internal Control." Scholarship @ Claremont, 2013. http://scholarship.claremont.edu/cmc_theses/738.

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How does National Culture impact the Financial Risk of a company? To begin answering this question, it is important to look at culture and risk. By understanding the opponents of both, through analysis of cultural aspects as well as cultural theory, it is shown that the National Culture effects the financial representation of a company. This has a very strong effect on Multinational Companies that must balance the culture of their headquarters with that of their regional locations.
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Zambon, Stefano. "Essays on locating accounting in its national context : the case of Italy." Thesis, University of London, 2002. http://ethos.bl.uk/OrderDetails.do?uin=uk.bl.ethos.271160.

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Harradine, D. "Accounting for negotiated order : a case study of a National Health Service hospital." Thesis, Nottingham Trent University, 2007. http://irep.ntu.ac.uk/id/eprint/9634/.

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Hopwood (1979) made the call for accountancy research to explore the importance of accounting to our understanding of organisations and society. This call has been the basis for this work in that the author has striven to find a way to understand accounting's role in a particular organisation's story. Only by exploring the organisation's story over a considerable time period, a time-span of fifteen years, and in detail has this been achievable. The research has been an ethnographic study based on considerable empirical evidence in a complex public service organisation: the King Charles Hospital Trust. The project has utilised experiences from the workplace and applied considerable rigour to the validity of the data and to its interpretation through grounded theory supporting the recommendation of Parker (1997). It is suggested that this work offers a template for accounting research in public sector organisations to explore the call made by Hopwood. Rahaman and Lawrence (2001) identified the lack of application of the concept of negotiated order as a way of exploring accounting in public sector organisations. This study has adopted this approach to explore the importance of accounting to the modem public service organisation. This project offers a clear contribution to the literature concerning the contribution of accounting to the modem organisation. Firstly the study builds upon existing studies in the area of the role of accounting in organisations and society and utilises the underused negotiated order perspective for the examination. Secondly, the fundamental contribution of the study, is that it develops the concept of the synergistic accounting negotiated order resource which can be used by actors within the organisation to influence the negotiated order of that organisation. This resource is a compendium of roles of accounting and their associated discourses. It is the finding of this study that in the modem organisation position within a negotiated order is enabled with the use of this resource.
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Books on the topic "National accounting"

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Ojha, R. R. National income accounting. New Delhi: Sterling, 1988.

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Division, United Nations Statistical, ed. Links between business accounting and national accounting. New York: United Nations, 2000.

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Brahim, Sansri. Plan comptable national annoté. Alger: Chihab, 1996.

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National accounts analysis. Houndmills, Basingstoke, Hampshire: Macmillan, 1986.

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United States. Bureau of Economic Analysis, ed. An introduction to national economic accounting. Washington, DC: U.S. Dept. of Commerce, Bureau of Economic Analysis, 1985.

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United States. Bureau of Economic Analysis., ed. National economic accounting training programs, 1986. [Washington, D.C.?]: U.S. Dept. of Commerce, Bureau of Economic Analysis, 1985.

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United States. Bureau of Economic Analysis, ed. National economic accounting training programs, 1986. [Washington, D.C.?]: U.S. Dept. of Commerce, Bureau of Economic Analysis, 1985.

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Ivanov, Yuriy, Tat'yana Homenko, Andrey Tatarinov, Il'ya Voskoboynikov, Larisa Karaseva, Svetlana Kazarinova, and Tat'yana Oztyurk. Fundamentals of National Accounting (international standard). ru: INFRA-M Academic Publishing LLC., 2023. http://dx.doi.org/10.12737/1958351.

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The textbook examines the main provisions of the international standard in the field of national accounting — the System of National Accounts 2008. The fundamental concepts of the system of national accounts are described, such as the concept of economic production and the concept of income, which determine the content of the main indicators of the system, the content of such categories as "economic operation" and "economic asset" is explained. Recent changes are given in the interpretation of a number of important economic transactions, such as spending on research and development, on the acquisition of weapons systems, the issuance of financial intermediation services, the issuance of central bank services. The system of key accounts and its main indicators, such as gross domestic product, gross national income, gross national disposable income, national wealth, as well as methods of their calculation are characterized. The tasks, tests and control questions for all topics are given, as well as a dictionary of the most important terms of the system of national accounts in Russian and English and a list of recommended literature. The system of national accounts is a special system of ordering data on an innumerable number of economic transactions carried out by a multitude of economic entities. This ordering, based on the most important concepts and definitions of the system of national accounts, allows us to show the relationship between the most significant aspects of the economic process, which is necessary for decision-making by public authorities on the formation of economic policy. The study of the system of national accounts should contribute to the development of economic thinking. Meets the requirements of the federal state educational standards of higher education of the latest generation. It is intended primarily for undergraduate and graduate students studying in the field of Economics.
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Office, United Nations Statistical, ed. Handbook of national accounting: Accounting for production, sources and methods. New York: United Nations, 1986.

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Centre de perfectionnement et de formation en cours d'emploi (Bujumbura, Burundi), ed. Plan comptable national burundais. [Bujumbura, Burundi]: Editions du Centre de perfectionnement et de formation en cours d'emploi, 1985.

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Book chapters on the topic "National accounting"

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Felderer, Bernhard, and Stefan Homburg. "National Income Accounting." In Macroeconomics and New Macroeconomics, 19–28. Berlin, Heidelberg: Springer Berlin Heidelberg, 1992. http://dx.doi.org/10.1007/978-3-642-58115-1_3.

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Young, R., and S. Grant. "National Income Accounting." In Work Out Economics ‘A’ Level, 160–74. London: Macmillan Education UK, 1989. http://dx.doi.org/10.1007/978-1-349-10010-1_12.

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Sherman, Howard J., Michael A. Meeropol, and Paul D. Sherman. "National Income Accounting." In Principles of Macroeconomics, 43–58. Second edition. | Abingdon, Oxon; NewYork, NY: Routledge, 2019.: Routledge, 2018. http://dx.doi.org/10.4324/9781351232111-5.

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Smulders, Sjak. "Green National Accounting." In The New Palgrave Dictionary of Economics, 5513–18. London: Palgrave Macmillan UK, 2018. http://dx.doi.org/10.1057/978-1-349-95189-5_2441.

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Smulders, Sjak. "Green National Accounting." In The New Palgrave Dictionary of Economics, 1–6. London: Palgrave Macmillan UK, 2008. http://dx.doi.org/10.1057/978-1-349-95121-5_2441-1.

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Felderer, Bernhard, and Stefan Homburg. "National Income Accounting." In Macroeconomics and New Macroeconomics, 19–28. Berlin, Heidelberg: Springer Berlin Heidelberg, 1987. http://dx.doi.org/10.1007/978-3-642-96969-0_4.

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de Jong, Herman J., and Nuno Palma. "Historical National Accounting." In An Economist’s Guide to Economic History, 395–403. Cham: Springer International Publishing, 2018. http://dx.doi.org/10.1007/978-3-319-96568-0_46.

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Kpedekpo, G. M. K., and P. L. Arya. "National Accounting Statistics." In Social and Economic Statistics for Africa, 207–34. London: Routledge, 2024. http://dx.doi.org/10.4324/9781003470533-12.

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Stuvel, G. "The Basic Accounting Framework." In National Accounts Analysis, 3–18. London: Palgrave Macmillan UK, 1986. http://dx.doi.org/10.1007/978-1-349-08380-0_1.

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Vanoli, André. "National Accounting, History Of." In The New Palgrave Dictionary of Economics, 9283–92. London: Palgrave Macmillan UK, 2018. http://dx.doi.org/10.1057/978-1-349-95189-5_2412.

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Conference papers on the topic "National accounting"

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DUÇI, Ejona. "Applying National Accounting Standards, International Accounting Standards, and Strategic Management Accounting Costing Techniques in Durres SMEs in Albania." In 4th International Conference on Research in Management. Acavent, 2022. http://dx.doi.org/10.33422/4th.icrmanagement.2022.06.100.

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Shen Hongyi. "An exploration of accounting teaching." In 2012 First National Conference for Engineering Sciences (FNCES). IEEE, 2012. http://dx.doi.org/10.1109/nces.2012.6543399.

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Raevskaia, O., U. Karpenko, and M. Kolodeznaia Kolodeznaia. "ROLE AND FURTHER DEVELOPMENT OF ACCOUNTING IN CONDITIONS DIGITAL ECONOMICS." In Problems and mechanisms of implementation of national priorities of socio-economic development of Russia. Khabarovsk State University of Economics and Law, 2020. http://dx.doi.org/10.38161/978-5-7823-0740-0-2020-031-036.

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Author writes about present-day state of accounting in Russian Federation in conditions of digitization economy, perspectives of its further development and significance of accountant as profession in future
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Ali, Inaliah Mohd, Norhayati Mat Husin, Bakhtiar Alrazi, and Noorlin Mohd Ali. "Does National Culture Diversity Impact Corporate Water Performance?" In International Symposium & Exhibition on Business and Accounting 2022. European Publisher, 2023. http://dx.doi.org/10.15405/epfe.23081.3.

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Niccolucci, V., S. Bastianoni, and E. Tiezzi. "The Ecological Footprint Depth: preliminary consideration for national accounting." In RAVAGE OF THE PLANET 2009. Southampton, UK: WIT Press, 2009. http://dx.doi.org/10.2495/rav090011.

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Voitenko, V. O. "Comparative characteristics of international and national inventory accounting standards." In Accounting, taxation, analysis and audit: current state, problems and prospects for development. Chernihiv Polytechnic National University, 2020. http://dx.doi.org/10.25140/978-617-7571-98-7-2020-20-21.

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"A Comparative Analysis of National University Ranking System in Kurdistan-Region and Other National University Rankings: An Emphasis on Criteria and Methodologies." In International Conference on Accounting, Business, Economics and Politics. Ishik University, 2018. http://dx.doi.org/10.23918/icabep2018p13.

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Roswintiarti, Orbita, Kustiyo, Arum Tjahyaningsih, Suzanne Furby, and Jeremy Wallace. "Indonesia's National Carbon Accounting remote sensing program - A national system for monitoring forest changes." In IGARSS 2013 - 2013 IEEE International Geoscience and Remote Sensing Symposium. IEEE, 2013. http://dx.doi.org/10.1109/igarss.2013.6723692.

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Grabarovschi, Ludmila, Liliana Lazari, and Hanna Lewandowska. "The particularities of IFRS application in the national accounting and reporting system." In International Scientific Conference on Accounting ISCA 2023. Academy of Economic Studies of Moldova, 2023. http://dx.doi.org/10.53486/isca2023.12.

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The present research addresses the particularities of IFRS application in the accounting system of the Republic of Moldova in comparison with international practices. The selection of the topic is due to the tendency to unify the domestic accounting system with that of developed countries, and as well to the tasks of integrating the country into the world economic space. The scientific and applied interest includes the theoretical and scientific-methodological issues related to the application of the IFRS based accounting methods and principles, as well as its advantages compared to the specific instruments provided in the SNC. In order to carry out this study, various research methods were used: documentation, the comparative method, the selection and bibliographic synthesis of sources related to the theoretical-practical foundations in the accounting field. At the same time, for a clearer and more representative analysis, logical and systemic approaches were used regarding the similarities and differences between the IFRS and SNC provisions through the lens of the accounting reporting methodology. Also, the article briefly examines the regulation of accounting practice in Poland, which has passed the path from the compliance of some entities with EU directives, to the IFRS implementation in the accounting legislation.
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Zhuang Li-e. "Study on the architecture design in xiamen national accounting institute." In 2011 International Conference on Electric Technology and Civil Engineering (ICETCE). IEEE, 2011. http://dx.doi.org/10.1109/icetce.2011.5774495.

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Reports on the topic "National accounting"

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Taylor, S., and V. G. Terentiev. U.S. national nuclear material control and accounting system. Office of Scientific and Technical Information (OSTI), December 1998. http://dx.doi.org/10.2172/8490.

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Fung, K. C. Accounting for Chinese Trade: Some National and Regional Considerations. Cambridge, MA: National Bureau of Economic Research, May 1996. http://dx.doi.org/10.3386/w5595.

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Bradford, David. Market Value Vs. Financial Accounting Measures of National Saving. Cambridge, MA: National Bureau of Economic Research, March 1989. http://dx.doi.org/10.3386/w2906.

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4

Xu, Zhi, Dennis P. Bradley, and Pamela J. Jakes. Natural resource accounting for the National Forests: a conceptual framework. St. Paul, MN: U.S. Department of Agriculture, Forest Service, North Central Forest Experiment Station, 1994. http://dx.doi.org/10.2737/nc-gtr-171.

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5

Egan, Mark, Casey Mulligan, and Tomas Philipson. Adjusting National Accounting for Health: Is the Business Cycle Countercyclical? Cambridge, MA: National Bureau of Economic Research, May 2013. http://dx.doi.org/10.3386/w19058.

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McGowan, Christopher M. Understanding and Accounting for National Will in Strategies that Use Military Forces. Fort Belvoir, VA: Defense Technical Information Center, April 2015. http://dx.doi.org/10.21236/ad1001703.

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J., Nkem, Oswald D., Kudejira D., and Kanninen M. Counting on forests and accounting for forest contributions in national climate change actions. Center for International Forestry Research (CIFOR), 2009. http://dx.doi.org/10.17528/cifor/002893.

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Finnegan, David Lawrence, Scott Michael Bowen, Joseph L. Thompson, Charles M. Miller, Phyllis L. Baca, Loretta F. Olivas, Carmen G. Geoffrion, et al. Nevada National Security Site Underground Radionuclide Inventory, 1951-1992: Accounting for Radionuclide Decay through September 30, 2012. Office of Scientific and Technical Information (OSTI), March 2016. http://dx.doi.org/10.2172/1242909.

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DoD Office of Inspector General. Independent Auditors Report on the FY 2015 DoD Detailed Accounting Report for the Funds Obligated for National Drug Control Program Activities. Fort Belvoir, VA: Defense Technical Information Center, January 2016. http://dx.doi.org/10.21236/ad1004877.

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Ahmad, Ehtisham, and Hernán Viscarra Andrade. Public Investment for Sustainable Development in Chile: Building on the National Investment System. Inter-American Development Bank, September 2016. http://dx.doi.org/10.18235/0007022.

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Abstract:
The Chilean National Investment System (Sistema Nacional de Inversiones, or SNI), is a model of consistent and transparent investment appraisal. However, the investment outcomes have exacerbated spatial and interpersonal inequalities, increasing informality, congestion, and pollution in metropolitan areas. This paper argues that the project selection methods used do not account for inequality aversion, congestion, and externalities. The manner in which funds are allocated to regions also has an impact on the outcomes. Using a generalization of the theory of reform and shadow prices by Drèze and Stern (1987), this paper presents a method to generate economy-wide shadow prices that can be linked to a desirable green growth strategy, as well as price and tax reforms to generate sustainable and inclusive investment outcomes. This can build on the strengths of the SNI method and investment management. The analysis includes a range of alternative estimates for critical economy-wide accounting ratios that could allow for a better linkage with sustainable growth.
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