Bibliographies thématiques / Accounting.p

Littérature scientifique sur le sujet « Accounting.p »

Auteur : Grafiati
Publié le 27 juillet 2024
Mis à jour le 28 juillet 2024

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Articles de revues sur le sujet "Accounting.p"

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Vosselman, Ed. « The performativity of accounting : advancing a Posthumanist understanding ». Qualitative Research in Accounting & ; Management 19, no 2 (11 janvier 2022) : 137–61. http://dx.doi.org/10.1108/qram-04-2021-0062.

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Purpose The purpose of this paper is twofold. First, it seeks to articulate a framework for different conceptions of accounting’s performativity. Second, it aims to advance a Baradian posthumanist understanding of accounting’s performativity. Design/methodology/approach The paper traces different foundational conceptions of performativity and then articulates and substantiates different conceptions of accounting’s performativity. It advances one of these conceptions by producing a Baradian posthumanist understanding of accounting’s performativity. Findings Seven conceptions of performative accountings are articulated: accounting as a (counter)performative illocution; accounting as a performative perlocution; accounting as a self-fulfilling prophecy; accounting as an overflowing frame; accounting as a controlled relational agency; accounting as a mediator; and accounting as an exclusionary practice. It is argued how a posthumanist understanding of accounting as an exclusionary practice turns accounting from a world-knowing practice into a world-making practice. As such, it should be called to account. Research limitations/implications Posthumanist qualitative accounting research that conceives of accounting as an exclusionary practice focuses on how accounting is a material-discursive practice that intra-acts with other practices, and on how there is a power-performativity in the intra-actions that locally and temporarily (re)produces meaningful positions for subjects and objects and the boundaries between them. Practical implications A posthumanist understanding teaches practitioners to be attentive to and accountable for the exclusions that come with accounting or, more generally, with measurement. Accounting raises ethical concerns. Originality/value This paper articulates different conceptions of accounting’s performativity and makes the case for empirical non-anthropocentric examinations of accounting as an exclusionary practice.
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Gallhofer, Sonja, et Jim Haslam. « Accounting and the Benthams - or accounting's potentialities ». Accounting, Business & ; Financial History 4, no 3 (janvier 1994) : 431–60. http://dx.doi.org/10.1080/09585209400000057.

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DeFond, Mark L. « Why Accounting Matters : Evidence from Accounting's “Big Bang” ». Journal of International Accounting Research 18, no 3 (1 septembre 2019) : 87–96. http://dx.doi.org/10.2308/jiar-52568.

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ABSTRACT This article is based on my keynote speech presented at the 2018 Journal of International Accounting Research Conference held at Ca' Foscari University of Venice, Italy. The worldwide adoption of International Financial Reporting Standards in 2005 represents a “quasi-experimental” shock for thousands of companies around the world. This “Big Bang” event provided accounting researchers with an opportunity to gain insights into the fundamental qualitative characteristics of accounting that users find valuable. This research identifies several qualitative characteristics that help explain “why accounting matters,” including: (1) reliability, as captured by strong legal institutions, (2) accruals, (3) increased disclosure, (4) greater comparability, and (5) the use of historical costs (at least for contracting purposes). Notably, the overarching characteristic, which is necessary for all of the other characteristics to matter, is strong legal institutions.
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Brown, Judy, et Jesse Dillard. « Accounting for non-financial matters : technologies of humility as a means for developing critical dialogic accounting and accountability ». Meditari Accountancy Research 29, no 2 (14 octobre 2020) : 197–218. http://dx.doi.org/10.1108/medar-01-2020-0692.

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Purpose The purpose of this paper is to present an expanded introduction of Jasanoff’s (2003, 2007) work on “technologies of humility” to the accounting literature and to show how it can be useful in developing critical dialogic accountings for non-financial matters. Design/methodology/approach Drawing on Jasanoff’s (2003, 2007) distinction between “technologies of hubris” and “technologies of humility”, this study extends prior research on critical dialogic accounting and accountability (CDAA) that seeks to “take pluralism seriously” (Brown, 2009; Dillard and Vinnari, 2019). This study shows how Jasanoff’s work facilitates constructing critical, reflexive approaches to accounting for non-financial matters consistent with agonistics-based CDAA. Findings Jasanoff’s four proposed focal points for developing new analytical tools for accounting for non-financial matters and promoting participatory governance – framing, vulnerability, distribution and learning – are argued to be useful in conceptualising possible CDAA technologies. These aspects are all currently ignored or downplayed in conventional approaches to accounting for non-financial matters, limiting accounting’s ability to promote more socially just and ecologically sustainable societies. Originality/value The authors introduce Jasanoff’s work on technologies of humility to show how CDAA, informed by Jasanoff’s proposed focal points, can help to expose controversial issues that powerful interests prefer to obscure, to surface the normative foundations of technocratic analytic methods, to address the need for plural perspectives and social learning and to bring all these aspects “into the dynamics of democratic debate” (Jasanoff, 2003, p. 240). As such, they provide criteria for constructing accounting technology consistent with agonistics-based CDAA.
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Bachtijeva, Diana. « The Influence of Creative Accounting to the Formation of the Accounting Policy and Accounting’s Results ». Buhalterinės apskaitos teorija ir praktika, no 19 (12 juin 2019) : 1. http://dx.doi.org/10.15388/batp.2019.5.

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The accounting's policy choice and creating is influenced by accounting theory, impact factors, each company's objectives, and this makes company unique. Legislation for businesses in creating accounting policies allow to choose the following accounting methods and techniques that are most revealing aspects of the activities of the enterprise. In cases where the situation is not exactly to regulate the law is left to creativity. There is a need to apply creative accounting, which is identified as a factor influencing the choice of accounting policy. Taking into account the environmental factors of the company, creative accounting is applying in different accounting areas and in different volumes, while the accounting policy structure is forming. The main source of information about the company's financial position and the results are financial statements. On financial statements basis, information users make decisions. In order to influence information users decision's, company starts to manipulate financial data. In order to influence consumer decisions, creative accounting is used to manipulate financial data, which results in higher or lower company profits and distorts other financial information. On misleading data basis made financial statements not reflect a true and fair view of the company. The size of the distortion of information's, investigations are not carried out In Lithuania. The purpose of the study is analysis of the relationship of creative accounting and accounting policy and determinate the creative accounting impact to the formation of the accounting policy and accounting's results. Methods of analysis, data systematization, comparative, grouping and modeling were used during the research. JEL classification: M41
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Pylypiv, Nadiya, et Iryna Pіatnychuk. « Essential Strategic Management Accounting Tools Used for Making Investment Decisions at Enterprises in EU ». Journal of Vasyl Stefanyk Precarpathian National University 5, no 3-4 (20 décembre 2018) : 50–56. http://dx.doi.org/10.15330/jpnu.5.3-4.50-56.

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Slow current modernization reforms in the economic sector have significantly weakened the competitiveness of enterprises in EU; therefore, there is a great need for new tools in the managerial decision-making process. Information provision of the decision-making process on expediency of investment activity in the form of capital investments is formed within thelimits of strategic management accounting. In the research except for various analytical methods (analysis, synthesis, comparison, grouping, etc.) a “decisions tree” method is used for choosinga reasonable solution. In the study, strategic management accounting has been defined as a separate kind of management accounting, which involves generation of high-quality information. Certain tools may be applied within it for the decisions made by managers, based on established business partnership with successful implementation of business strategy. Five most widespread groups of tools of strategic management accounting are cost accounting; planning, monitoringand evaluation of effectiveness; strategic decisions; competitor accounting; customer accounting.It is recommended to complete the list of instruments integrated within the five groupsby a separate group – a specific category of supplier accounting that would contribute to the generation of more complete and qualitative information provision for the process of making managerial decisions on the appropriateness of capital investments in the investment activityof the enterprise in EU. The research made it possible to reach the following conclusions. Important components should be taken into account in order to fulfil strategic management accountingof the company in a proper way. Those are data sources choice, collecting and processing of information, choice of instruments of strategic management accounting, formation of internal regulation of strategic management accounting, development and supply of accountingand analytical information; process of solutions development, and the choice, which canprovide generation of necessary information for competitive managerial decisions made by managers. Application of advanced tools for strategic management accounting, which give information to meet issues related to the characteristics of consumers, competitors, suppliers, project costs, assessment of investment feasibility in the project, is caused by the necessity of competitive decision-making with the help of the above-offered decisions tree tool usage
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Arnita, Vina, et Heriyati Chrisna. « Accountings Students Following Test Certification Accounting Yunior Test In Indonesia ». Economics, Business and Management Science Journal 2, no 2 (24 août 2022) : 88–94. http://dx.doi.org/10.34007/ebmsj.v2i2.289.

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This study aims to prove the factors (economic motivation, career motivation, self-competence, degree motivation) that affect accounting students taking the certification test accounting junior in the accounting study program at the Panca Budi Development University, Medan. Type The data in this research process uses primary data where the data is obtained from several respondents virtually by using a questionnaire in the form of Google Forms (GForms). The population used in this study were all students of the study program accounting for the University of Development Panca Budi Medan with a 2017-2019 stamp of 1,564 student. The sample used was 150 students by using the Purposive Sampling. The test results in this study show: (1) economic motivation significant effect on accounting students taking the accounting junior certification test. (2) career motivation has no significant effect on students taking the junior certification test accountancy. (3) self-competence motivation has no effect on students taking the test accounting junior certification. (4) degree motivation has a significant effect on students following accounting junior certification test.
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Alewine, Hank C. « Space accounting ». Accounting, Auditing & ; Accountability Journal 33, no 5 (30 avril 2020) : 991–1018. http://dx.doi.org/10.1108/aaaj-06-2019-4040.

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PurposeThe emerging and rapidly growing space economy warrants initial analysis from an accounting lens. This article explores accounting's role in entity transactions involving outer space activities by addressing two questions: (1) What accounting challenges exist within a developing space economy? (2) What accounting research opportunities exist to address these challenges?Design/methodology/approachBackground context introduces accounting scholars to the modern space economy and its economic infrastructure, providing insight on entity transactions involving activities in outer space. Detailed discussion and analysis of space accounting challenges and research opportunities reveal potential for a robust, interdisciplinary field in the accounting domain relevant for both practitioner and academic spheres. The article concludes with a summary investigation of the future exploration of accounting for space commerce.FindingsMany accounting challenges and opportunities exist now and in the near future for accounting practitioners and scholars to contribute towards humanity's ambitious plans to achieve a sustained presence on the moon sometime during the 2020s and on Mars in the 2030s. All of accounting's traditional subject-matter domain, as well as sustainability accounting matters, will be relied upon in these efforts. Interdisciplinary inquiries and problem solving will be critical for success, with particular collaboration needs existing between accounting and operations management scholars.Originality/valueThis is the first paper to explore accounting for the burgeoning space economy, and to offer insight and guidance on the development of an emerging accounting subfield: space accounting.
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Denison, Christine A., Sue P. Ravenscroft et Paul F. Williams. « Accounting and Public Policy : The Importance of Credible Research ». Accounting and the Public Interest 14, no 1 (1 décembre 2014) : 113–27. http://dx.doi.org/10.2308/apin-51158.

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ABSTRACT Accounting as a professional practice plays a profound, unavoidable, and often unnoticed role in the lives of all citizens. As members of the Public Interest Section of the American Accounting Association, we explicitly explore the myriad social roles of accounting and promote its use to improve the general well-being. In this forum, to say accounting matters is to state the obvious and uncontested. Accounting's important social role imposes responsibilities on those defining and studying that role; as academics we are obligated to promote the highest standards in our research on accounting practice and its social implications. However, the dominant accounting research that explores and attempts to underlay accounting practice does not consistently adhere to the basic precepts of good scientific research practice. To serve the public interest, researchers in accounting can and must do more than award and distribute status via publication in journals whose prestige is high but whose requirements fail to meet scientific standards of reproducibility. We look first at the importance of accounting's role in society. Then we evaluate existing research practices in accounting and find them inadequate to the demands of scientific standards. We provide examples accounting academics could adopt from related disciplines in pursuit of more reliable research findings.
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Roslender, Robin. « Accounting for Strategic Positioning : Responding to the Crisis in Management Accounting1 ». British Journal of Management 6, no 1 (mars 1995) : 45–57. http://dx.doi.org/10.1111/j.1467-8551.1995.tb00085.x.

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Thèses sur le sujet "Accounting.p"

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Diggle, Graham. « European accounting harmonisation and German accounting change ». Thesis, University of Reading, 1996. http://ethos.bl.uk/OrderDetails.do?uin=uk.bl.ethos.308037.

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Szymczyk-Madej, K., et J. Madej. « Accounting patterns in the accounting information system ». Thesis, Київський національний університет технологій та дизайну, 2017. https://er.knutd.edu.ua/handle/123456789/7210.

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Valentinčič, Aljoša. « Accounting conservatism, earnings components and accounting losses ». Thesis, University of Glasgow, 2004. http://theses.gla.ac.uk/1137/.

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This study provides evidence on accounting conservatism based on a large sample of publicly-quoted UK companies over the period 1969-2001. The effects of conservation accounting are studied both indirectly and directly by using earnings measures containing varying levels of accruals and by further decomposing earnings into its operating cash flows and distinct accruals components. The analyses are also separated according to the sign of earnings and earnings components, and account for the effects of asset-recognition rules. Even though conservatism is an accruals phenomenon, this is the first study to provide direct empirical evidence on the role of accruals in accounting conservatism. The thesis addresses the following issues. First, under conservative accounting, earnings-decreasing changes in performance measures (reflecting economic losses) that contain more accruals mean-revert more and earnings-increasing changes (reflecting economic gains) are persistent. Working capital accruals and special items are particularly strongly mean-reverting when they are earnings-decreasing. Depreciation accruals are persistent. Second, direct tests by earnings components show that operating cash flows exhibit low timeliness overall and, given that they contain no accruals, no asymmetry in reflecting bad news. Earnings figures with more accruals exhibit more asymmetry in reflecting bad news. Working capital accruals and special items are important in this asymmetry, but depreciation is not. Interestingly, good news results in a small earnings-decreasing charge, consistent with smoothing. Lagged tests on accruals reveal that bad news from as much as three previous periods is reflected in current earnings through special items, inconsistent with conservatism. Evidence indicates that conservatism is increasing through time. The sensitivity to good news has decreased over time. To capture these changes, higher-moments measures are developed. Third, the analysis by the sign of “bottom-line” earnings does not reveal any differences in reflecting good/bad news for the profit/loss firms. Separating earnings observations by sign of cash flow also reveals no differences. In contrast, separating observations by the sign of accruals (other than depreciation) reliably shows that the asymmetric timeliness is significantly higher in the negative-accruals groups, as expected. The accruals components determine this asymmetry, rather than the operating cash flow (or, earnings by itself). Finally, less conservative recognition rules lead to stronger responsiveness of earnings to bad news, as reflected in working capital accruals and special items. Asset-specific measures of conservative recognition rules reinforce these findings. A puzzling result is that operating cash flows reveal a significant asymmetric response to bad news in the group of observations where it is least-likely to be observed (low book to market). A selection of other results by size, industry, extremity of news, methods, accounting year-ends, market-wide returns, yields, method of estimation, etc., not only corroborates, but generally strengthens the results obtained.
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Harakeh, Mostafa. « Information asymmetry, accounting standards, and accounting conservatism ». Thesis, University of Manchester, 2017. https://www.research.manchester.ac.uk/portal/en/theses/information-asymmetry-accounting-standards-and-accounting-conservatism(1f09d3c2-a25f-40de-8543-e58b80ba0743).html.

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This thesis consists of three self-contained essays, each assessing the interaction between financial accounting and information asymmetry from a different aspect. In the first two essays, I examine how a change in the information environment affects the behavior of market participants. In the third essay, I evaluate the empirical measurement of conditional conservatism in accounting data. Together, these studies contribute to the understanding of the role of financial reporting in mitigating the information gap between stakeholders. In the first essay, I explore the impact of the mandatory adoption of the International Financial Reporting Standards (IFRS) on dividend payout policy and the value relevance of dividends in two Western European economies. I select the UK as a major common-law country (control group) and France as a code-law country (treatment group) in order to implement a difference-in-differences methodology. My findings suggest that IFRS adoption is a major contributor in increasing dividend payouts among code-law firms, compared to common-law firms, due to a greater reduction in information asymmetry following the IFRS mandate. This makes investors in code-law firms more willing to rely on accounting measures of firm performance, thereby causing a significant and material decrease in dividend value relevance among code-law firms relative to common-law firms. In the second essay, I examine the potential for IFRS to influence the market for SEOs. I utilize a difference-in-differences methodology, where the UK (i.e. common-law firms) is the control group and France (i.e. code-law firms) is the treatment group. I argue that IFRS adoption serves to mitigate information asymmetry and improve accounting quality. Accordingly, I find that, following IFRS adoption, earnings management activities decrease among code-law firms prior to issuing SEOs. As a result of the lower levels of earnings management and information asymmetry, I predict and find that the market reaction to issuing SEOs improves significantly for code-law firms following IFRS. Given that equity financing becomes less costly, I find that the propensity to issue new SEOs increases among code-law firms after IFRS adoption. In the third and final essay, I examine the empirical measurement of conditional conservatism (CC) in accounting data. Prior studies have raised serious concerns about the bias in the asymmetric timeliness (AT) measure of CC. This measure, along with the C_Score measure, underpins a large body of empirical research on CC. Thus I endeavor to assess the extent to which prior literature may need to be revised because of its reliance on these measures. In exploring this issue, I replicate prior studies that rely on the AT or the C_Score measure, and then compare the replicated results with those generated by applying the variance ratio (VR) measure of CC, proposed by Dutta & Patatoukas (2017). I show that the AT and the VR measures are associated unconditionally. Furthermore, my findings suggest that the observed variation in the C_Score measure is driven by variation in the bias implicit in the AT measure rather than variation in CC. I also provide evidence showing that the AT measure yields similar conclusions to the VR measure in research designs that model the change in CC following an exogenous change in accounting policy; however, I find that using the AT measure to document cross-sectional differences in CC is highly likely to have given rise to invalid conclusions in a large number of studies.
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Edelmann, Gerhard. « International Accounting Standards and Changes in Accounting Terminology ». Department für Fremdsprachliche Wirtschaftskommunikation, WU Vienna University of Economics and Business, 2010. http://epub.wu.ac.at/144/1/document.pdf.

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The language of accounting is subject to continuous change. One of the reasons for a change in terminology is the introduction of new legal requirements that bring about a change in the underlying concepts and therefore the need for new specific terms. Such a situation was created by the Regulation (EC) No. 1606/2002 on the application of international accounting standards (IAS). This regulation aims at harmonising ac-counting standards and procedures relating to the preparation and presentation of financial statements. It requires all EU companies listed on a regulated stock market to prepare accounts in accordance with IAS for accounting periods beginning on or after 1 January 2005. We look at the texts of the mentioned regulation in several EU languages in order to identify changes regarding the designations of individual items of financial state-ments compared with the traditional terms and to find out whether the changes found differ from language to language. Then we choose the frequently used accounting term property, plant and equipment and compare financial statements published by large companies over a four-year period beginning in 2004 to find out whether there are changes in terminology in the year 2005, i.e. when listed companies were first re-quired to prepare their financial statements in accordance with IAS.
Series: WU Online Papers in International Business Communication Series Two: Business and Economic Terminology
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Pellegrini, Silvana <1992&gt. « Accounting Quality in the Accounting System of China ». Master's Degree Thesis, Università Ca' Foscari Venezia, 2017. http://hdl.handle.net/10579/11554.

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The first part of this work,”Accounting quality in the accounting system of China”, focuses on the changes that Chinese accounting system has faced throughout the years. I will start from the four main stages in which Chinese accounting convergence is divided, that took place respectively in 1992, 1998, 2001 and 2006. In the last section of this chapter, I will outline the further developments in Chinese convergence process. The second part of this work focuses on accounting quality and its measurement approaches. The first part of this chapter is dedicated to the different definitions of accounting information quality provided by literature. In the following section, I will analyse whether the accounting information under IAS is associated with a higher accounting quality. In the last section of this second chapter, I will highlight the main approaches in the determination of accounting quality: accounting quality determinations based on accruals, based on specific accruals and based on frequency distribution. The final part deals with accounting information quality in China. I will list the main reasons that can lead to low accounting information quality in Chinese accounting, and then I will analyse whether substantial convergence of the New PRC GAAP with IFRS increased Chinese accounting information quality. The last section concerns the main studies on the financial reporting quality in Chinese accounting.
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Zancanaro, Giulia <1996&gt. « Behavioural accounting : are accounting terms lost in translation ? » Master's Degree Thesis, Università Ca' Foscari Venezia, 2021. http://hdl.handle.net/10579/19774.

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This thesis will start from accounting theory, and various approaches for its elaboration will be presented, focusing on the behavioural accounting one. In the past, there was the idea that individuals making decisions always act in a rational way, but nowadays this belief’s credibility has diminished, starting to be substituted by studies focusing on how the actions and decisions can be influenced, by adopting the behavioural accounting approach. Then, given that financial reporting is about communicating accounting information to users to enable them to make decisions, a lack of consideration of how that information influences their behaviour is unforgivable. Here, the focus will shift on the adequacy of disclosure in which the role of translation is extremely important: are accounting terms lost in translation because of behavioural aspects, such as culture and language, affecting their interpretation and application? The goal is to improve the reliability and comparability across the world in financial reporting, addressing the limits of IFRS' translation and identifying whether they are equally and consistently understood around the world. An in-depth analysis will be presented about the link between accounting, language, culture and thought, with some examples of major misunderstandings, such as Impairment and TFV. An examination of the distances in terms used for financial reports in various languages will be investigated, about how certain terms differ in the European Fourth Directive on Company Law and in the International Standards framework.
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Loesch, Hannes. « Kundenorientiertes Accounting ». St. Gallen, 2005. http://www.biblio.unisg.ch/org/biblio/edoc.nsf/wwwDisplayIdentifier/01665876002/$FILE/01665876002.pdf.

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Reinecke, Matthew. « Forensic Accounting : / ». Staten Island, N.Y. : [s.n.], 2006. http://library.wagner.edu/theses/business/2006/thesis_bus_2006_reine_foren.pdf.

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Al-Adeem, Khalid Rasheed. « Accounting Theory : A Neglected Topic in Academic Accounting Research ». Cleveland, Ohio : Case Western Reserve University, 2010. http://rave.ohiolink.edu/etdc/view?acc_num=case1256045265.

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Thesis(Ph.D.)--Case Western Reserve University, 2010
Title from PDF (viewed on 2009-11-23) Department of Accounting Includes abstract Includes bibliographical references and appendices Available online via the OhioLINK ETD Center
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Livres sur le sujet "Accounting.p"

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Goldin, Ṭildah. קווי הנחיה כלכליים לבחינת סבירות ההכנסה. Tel Aviv : Miśrad ha-otsar, ha-Maḥlaḳah ha-kalkalit, 2008.

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Baholdina, Irina, et Nina Golysheva. Accounting and financial accounting. ru : INFRA-M Academic Publishing LLC., 2021. http://dx.doi.org/10.12737/1121598.

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The textbook consists of 15 chapters, as well as a set of practical (situational) cases for independent work of students of economic universities and faculties. Each chapter contains methodological guidelines for practical classes and situational tasks that allow integrating the knowledge gained in the process of studying financial accounting. The final part of the textbook contains a cross-cutting task, the solution of which allows the student to complete an internship as an accountant at a conditional enterprise. The complex of practical (situational) cases for students ' independent work consists of 10 options and includes five cases. Meets the requirements of the federal state educational standards of higher education of the latest generation. It is intended for undergraduate students studying in the direction of training 38.03.01 "Economics "(profile "Accounting, analysis and audit"), teachers, students of economic specialties of full-time, part-time, correspondence and distance learning, students of the system of additional professional education, practitioners of accounting services, management personnel, audit companies.
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Institute of Chartered Accountants in England and Wales. Accounting. London : ICAEW, 2013.

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Minars, David. Accounting. Hauppauge, NY : Barron's Educational Series, 1992.

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Gadzhiev, Nazirhan, Natal'ya Ivlicheva, Pavel Ivlichev, Elena Kolesnikova, Sergei Aleksandrovich Konovalenko, Ruslan Kornilovich, Mihail Lobanov et al. Accounting. ru : INFRA-M Academic Publishing LLC., 2019. http://dx.doi.org/10.12737/1032771.

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The textbook contains 29 topics that reveal the specifics of the discipline "Accounting". Their study will allow students to master the basic techniques, accounting techniques, learn to identify errors and violations in the work of the organization, signs of economic crimes, acquire skills in working with regulatory documents regulating accounting and financial work in the line of economic security and anti-corruption. Meets the requirements of the Federal state educational standards of higher education of the last generation. Designed for students majoring in 38.05.01 " Economic security "(specialization "Economic and legal support of economic security"), cadets, students of higher educational institutions, including educational organizations of the Ministry of internal Affairs of the Russian Federation.
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Fardon, Michael. Accounting. Lower Broadheath : Osborne, 1992.

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Burmistrova, Lyudmila. Accounting. ru : INFRA-M Academic Publishing LLC., 2021. http://dx.doi.org/10.12737/1045886.

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the textbook reveals the basics of accounting and reporting. This knowledge will help economists and managers to better understand the work of accountants, quickly and carefully make management decisions based on the processes occurring in the organization's finances. It contains the most important concepts and definitions. Raises the main problems related to the organization and maintenance of accounting, reporting, financial management based on analysis and management accounting. In addition, the issues of taxes and tax accounting at the enterprise were touched upon. The material is presented in an accessible language, with examples and calculations. The methods of accounting and analysis are given. With the help of control questions, tests, tasks, the skills of reflecting business operations in the accounting and financial analysis system are fixed. For students and teachers, as well as anyone interested in accounting issues.
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Get'man, Viktor, Ol'ga Rozhnova, Svetlana Grishkina, Vera Sidneva, Elena Dombrovskaya, Aleksando Petrov, Vagif Kerimov, Zinaida Babaeva, Ul'yana Blinova et Yuliya Scherbinina. Accounting. ru : INFRA-M Academic Publishing LLC., 2022. http://dx.doi.org/10.12737/1093030.

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The textbook was prepared by a team of teachers of the Financial University under the Government of the Russian Federation, who have extensive experience in universities and are engaged in scientific research on the theory and practice of modern domestic and foreign accounting. Contains all program questions on the academic discipline "Accounting". The material is presented on the basis of the current accounting regulations in the Russian Federation, which correspond to International Financial Reporting Standards. Meets the requirements of the federal state educational standards of higher education of the latest generation. For university students studying in the field of training 38.03.01 "Economics", students of centers and advanced training courses. It can be used by accountants and other economists, as well as managers of enterprises and organizations.
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Hines, Tony. Accounting. Wirral : Checkmate, 1986.

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Warren, Carl S. Accounting. Cincinnati, Ohio : South-Western College Pub., 1999.

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Chapitres de livres sur le sujet "Accounting.p"

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Daithankar, Jayant. « Accounting ». Dans SAP Flexible Real Estate Management, 29–64. Berkeley, CA : Apress, 2016. http://dx.doi.org/10.1007/978-1-4842-1482-4_4.

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Gorman, G. « Accounting ». Dans Business Studies A Level, 67–85. London : Macmillan Education UK, 1992. http://dx.doi.org/10.1007/978-1-349-13846-3_5.

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Weik, Martin H. « accounting ». Dans Computer Science and Communications Dictionary, 14. Boston, MA : Springer US, 2000. http://dx.doi.org/10.1007/1-4020-0613-6_176.

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Upadhyay, Arvind Kumar. « Accounting ». Dans Textile Management, 30–51. London : CRC Press, 2023. http://dx.doi.org/10.1201/9781032630007-4.

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Wagner, Sigrun M. « Accounting ». Dans Business and Environmental Sustainability, 323–47. Abingdon, Oxon ; New York, NY : Routledge, 2020. : Routledge, 2020. http://dx.doi.org/10.4324/9781315208275-15.

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Brown, Robert L. « Accounting ». Dans The Concise Guide to Mergers, Acquisitions and Divestitures, 117–31. New York : Palgrave Macmillan US, 2007. http://dx.doi.org/10.1057/9780230608948_5.

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Kretovics, Mark A., et Erica Eckert. « Accounting ». Dans Business Practices in Higher Education, 79–93. Second Edition. | New York : Routledge, 2019. | “First edition published by Routledge 2011”—T.p. verso. : Routledge, 2019. http://dx.doi.org/10.4324/9780429430770-5.

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Hüsch, Alexander, Dirk Distelrath et Tanja Hüsch. « Accounting ». Dans Einsatzmöglichkeiten von GPT in Finance, Compliance und Audit, 63–73. Wiesbaden : Springer Fachmedien Wiesbaden, 2023. http://dx.doi.org/10.1007/978-3-658-41419-1_6.

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Billah, Mohd Ma’Sum. « Islamic accounting versus mainstream accounting ». Dans Accounting and Auditing Standards for Islamic Financial Institutions, 32–45. London : Routledge, 2021. http://dx.doi.org/10.4324/9781003201878-6.

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Lehman, Glen. « Accounting’s Great Retreat : Decline of the Public Sphere and The Malaise of Accounting ». Dans Accountability and Transparency in the Modern Anthropocene, 51–75. Singapore : Springer Nature Singapore, 2022. http://dx.doi.org/10.1007/978-981-16-5191-5_5.

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Actes de conférences sur le sujet "Accounting.p"

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Jiang, Lixian. « The Prospect of Mobile Terminal Accounting Software Based on qCloud Accountingq ». Dans 2017 2nd International Conference on Modern Management, Education Technology, and Social Science (MMETSS 2017). Paris, France : Atlantis Press, 2017. http://dx.doi.org/10.2991/mmetss-17.2017.20.

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Deeva, S. A. « Regulatory accounting accounting operations ». Dans ТЕНДЕНЦИИ РАЗВИТИЯ НАУКИ И ОБРАЗОВАНИЯ. НИЦ «Л-Журнал», 2018. http://dx.doi.org/10.18411/lj-11-2018-41.

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Hanifa, Shofiana, et Abdul Kahar. « Green Accounting : Comprehension of Accounting Students ». Dans International Conference on Economics and Banking. Paris, France : Atlantis Press, 2015. http://dx.doi.org/10.2991/iceb-15.2015.23.

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Wu, C. Eric, et William P. Horn. « A J2EE application for process accounting, LPAR accounting, and transaction accounting ». Dans the 5th international workshop. New York, New York, USA : ACM Press, 2005. http://dx.doi.org/10.1145/1071021.1071049.

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Suzuki, Daisuke, et Junpei Yamada. « Accounting Fraud and Accounting Standards : The Case of Toshiba's Fraudulent Accounting ». Dans 5th International Conference on Accounting, Auditing, and Taxation (ICAAT 2016). Paris, France : Atlantis Press, 2016. http://dx.doi.org/10.2991/icaat-16.2016.44.

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Bogatishcheva, K. YU. « Justification of accounting policies and decision-making methods in accounting accounting ». Dans Scientific dialogue : Questions of philosophy, sociology, history, political science. ЦНК МОАН, 2020. http://dx.doi.org/10.18411/spc-01-05-2020-08.

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Zhaolei, Wang, et Zhu Lei. « Manufacturing Cost Accounting Method under Accounting Informationization ». Dans 2021 International Conference on Public Management and Intelligent Society (PMIS). IEEE, 2021. http://dx.doi.org/10.1109/pmis52742.2021.00031.

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Tiwari, Vivek Kamlesh. « Hydrocarbon Accounting ». Dans SPE Kuwait Oil and Gas Show and Conference. Society of Petroleum Engineers, 2013. http://dx.doi.org/10.2118/167360-ms.

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Tataru, Vlada. « Creative accounting ». Dans Conferința științifică internațională studențească „Provocările contabilității în viziunea tinerilor cercetători”, ediția VII. Academy of Economic Studies of Moldova, 2023. http://dx.doi.org/10.53486/issc2023.42.

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Creative accounting is a term used to describe the use of accounting practices that are technically legal, but that may be considered unethical or even fraudulent. It is also known as aggressive accounting, as it doesn’t strictly adhere to standard accounting principles. This practice involves manipulating financial data to make a company's financial performance appear better than it actually is, usually to meet financial targets or to inflate stock prices. This can be done in various ways such as inflating revenue, understating expenses, deferring or accelerating income, or manipulating balance sheet entries. While some creative accounting practices may be within the bounds of acceptable accounting practices, others are more questionable. In recent years, several high-profile cases of creative accounting have come to light, highlighting the need for greater transparency and accountability in financial reporting.
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Li, Yan. « Internal Accounting Control System Design based on Accounting ». Dans 2015 International Conference on Advances in Mechanical Engineering and Industrial Informatics. Paris, France : Atlantis Press, 2015. http://dx.doi.org/10.2991/ameii-15.2015.353.

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Rapports d'organisations sur le sujet "Accounting.p"

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Rigney, C. RADIUS Accounting. RFC Editor, janvier 1997. http://dx.doi.org/10.17487/rfc2059.

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Rigney, C. RADIUS Accounting. RFC Editor, avril 1997. http://dx.doi.org/10.17487/rfc2139.

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Rigney, C. RADIUS Accounting. RFC Editor, juin 2000. http://dx.doi.org/10.17487/rfc2866.

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Hulten, Charles. Growth Accounting. Cambridge, MA : National Bureau of Economic Research, septembre 2009. http://dx.doi.org/10.3386/w15341.

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Dávila, Eduardo, et Andreas Schaab. Welfare Accounting. Cambridge, MA : National Bureau of Economic Research, septembre 2023. http://dx.doi.org/10.3386/w31717.

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Dr. Habil. Böcskei, Elvira, et Emese Dr. Ilyésné Dr. Molnár. Carbon accounting. Budapest : BME, août 2022. http://dx.doi.org/10.3311/bmemnb2022-203.

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Dr. Habil. Böcskei, Elvira, et Emese Dr. Ilyésné Dr. Molnár. Carbon accounting. Budapest : BME, août 2022. http://dx.doi.org/10.3311/bmemnb2021-203.

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Chari, V. V., Patrick Kehoe et Ellen McGrattan. Business Cycle Accounting. Cambridge, MA : National Bureau of Economic Research, mars 2004. http://dx.doi.org/10.3386/w10351.

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Mills, C., D. Hirsh et G. R. Ruth. Internet Accounting : Background. RFC Editor, novembre 1991. http://dx.doi.org/10.17487/rfc1272.

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Zseby, T., S. Zander et C. Carle. Policy-Based Accounting. RFC Editor, octobre 2002. http://dx.doi.org/10.17487/rfc3334.

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