Articles de revues : « Finance Accounting »

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Mills, Roger W. « Accounting and Finance ». Henley Manager Update 14, n^o 2 (décembre 2002) : 36–46. http://dx.doi.org/10.1177/174578660201400204.

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Mills, Roger. « Accounting and Finance ». Henley Manager Update 14, n^o 3 (mars 2003) : 35–45. http://dx.doi.org/10.1177/174578660301400304.

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Mills, Roger. « Accounting and Finance ». Henley Manager Update 14, n^o 4 (juin 2003) : 36–46. http://dx.doi.org/10.1177/174578660301400404.

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Mills, Roger. « Accounting and Finance ». Henley Manager Update 15, n^o 1 (septembre 2003) : 33–45. http://dx.doi.org/10.1177/174578660301500104.

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Mills, Roger W. « Accounting and Finance ». Henley Manager Update 15, n^o 2 (décembre 2003) : 36–46. http://dx.doi.org/10.1177/174578660301500204.

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Mills, Roger. « Accounting and Finance ». Henley Manager Update 15, n^o 3 (mars 2004) : 35–46. http://dx.doi.org/10.1177/174578660401500304.

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Knauer, Thorsten, et Friedrich Sommer. « Accounting meets Finance ». Controlling & ; Management 54, n^o 6 (décembre 2010) : 364. http://dx.doi.org/10.1007/s12176-010-0094-z.

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Marcus, Richard D., Jean Louis Heck et Terry L. Zivney. « Finance/Accounting Literature Database. » Journal of Finance 45, n^o 4 (septembre 1990) : 1354. http://dx.doi.org/10.2307/2328735.

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Kelly, John. « Business Accounting and Finance ». Long Range Planning 35, n^o 5 (octobre 2002) : 541–42. http://dx.doi.org/10.1016/s0024-6301(02)00098-5.

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Ketz, J. Edward. « International accounting and finance ». Journal of Corporate Accounting & ; Finance 11, n^o 6 (septembre 2000) : 63–65. http://dx.doi.org/10.1002/1097-0053(200009/10)11:6<63 ::aid-jcaf12>3.0.co;2-6.

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Rundfelt, Rolf. « International accounting and finance handbook ». International Journal of Accounting 33, n^o 3 (janvier 1998) : 392–94. http://dx.doi.org/10.1016/s0020-7063(98)90040-1.

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Mills, Roger. « Accounting, Finance & ; Executive Compensation ». Henley Manager Update 16, n^o 1 (septembre 2004) : 2–11. http://dx.doi.org/10.1177/174578660401600102.

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Lehner, Othmar M. « Finance, risk and accounting perspectives ». Venture Capital 16, n^o 3 (3 juillet 2014) : 185–88. http://dx.doi.org/10.1080/13691066.2014.921080.

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Татаров, Константин, et Konstantin Tatarov. « Accounting Operations of Islamic Finance ». Auditor 3, n^o 12 (26 décembre 2017) : 35–41. http://dx.doi.org/10.12737/article_5a323c2ce16a17.33836845.

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Cosse, Jean-Claude, et Jeffrey Kantor. « International Accounting and Finance : Introduction ». Canadian Journal of Administrative Sciences / Revue Canadienne des Sciences de l'Administration 13, n^o 2 (8 avril 2009) : 89–90. http://dx.doi.org/10.1111/j.1936-4490.1996.tb00106.x.

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Beauchamp, Norman J., et Norman J. Beauchamp. « Basics of Finance and Accounting ». Journal of the American College of Radiology 11, n^o 6 (juin 2014) : 541–42. http://dx.doi.org/10.1016/j.jacr.2014.02.007.

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Sanghvi, Ankit, et Akshit Gandhi. « Loss Aversion & ; Mental Accounting – A Behavioral Finance Perspective ». Paripex - Indian Journal Of Research 3, n^o 5 (15 janvier 2012) : 150–52. http://dx.doi.org/10.15373/22501991/may2014/50.

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Aini, Qurotul, Anoesyirwan Anoesyirwan et Yuli Ana. « Effect of Cloud Accounting as income statement on Accountant Performance ». Aptisi Transactions on Management (ATM) 4, n^o 1 (26 décembre 2019) : 13–21. http://dx.doi.org/10.33050/atm.v4i1.920.

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A simple and secure security accounting system is a system needed by various large and small companies where of course the company is never separated from accounting in order to process financial expenditures and revenues owned by companies that have a purpose to make a profit. Efforts to achieve success in a company can be seen from financial management which can be monitored and can be managed properly so that finance can be controlled well too, for that accuracy is an important role so with the company's cloud accounting it can be easier to monitor and also manage financial well, so it will be easier to make income / loss statements. cloud accounting provides a user friendly look that can certainly facilitate users. The purpose of this study is so that companies can pay more attention to monitoring and managing finances well so that it can facilitate the making of income statement . In this study took place used observational research methods and field library studies so that the system made can meet the existing needs of the company.

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Park, Kwangmin, et SooCheong (Shawn) Jang. « Hospitality finance and managerial accounting research ». International Journal of Contemporary Hospitality Management 26, n^o 5 (8 juillet 2014) : 751–77. http://dx.doi.org/10.1108/ijchm-12-2013-0554.

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Purpose – The purpose of this study is to present a brief overview of hospitality finance/accounting (HFA) research and to propose the utility of interdisciplinary research in the HFA field. Design/methodology/approach – This study outlines HFA research and adds a brief summary of mainstream finance and accounting research topics. To further improve HFA research, this study suggests the need for interdisciplinary research that could effectively integrate finance/accounting with other management subjects in the hospitality field. Findings – Despite its importance, interdisciplinary research has not been given enough attention in the field of HFA. This study sheds light on the need for interdisciplinary research and proposes paths for conducting interdisciplinary HFA research, such as behavioral finance, marketing-finance interface, human resource management finance/accounting, etc. Practical implications – This study suggests that the results of interdisciplinary HFA research can provide useful practical implications from shareholder and organizational perspectives in the hospitality industry. Originality/value – Although the interdisciplinary research concept is not really new, it has not been extensively addressed in hospitality academia. In this respect, this study suggests expanding the horizon for HFA researchers.

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Lewellyn, Patsy Granger, et Marsha R. Shelburn. « Graduate Education in Accounting and Finance ». Proceedings of the International Association for Business and Society 6 (1995) : 1389–400. http://dx.doi.org/10.5840/iabsproc19956124.

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Strong, Norman, et Pradeep Yadav. « FINANCE AND MARKET BASED ACCOUNTING RESEARCH ». Journal of Business Finance & ; Accounting 22, n^o 1 (janvier 1995) : 1–4. http://dx.doi.org/10.1111/j.1468-5957.1995.tb00667.x.

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Heald, David, et Neal Geaughan. « Accounting for the Private Finance Initiative ». Public Money and Management 17, n^o 3 (juillet 1997) : 11–16. http://dx.doi.org/10.1111/1467-9302.00076.

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Moulton, Pamela. « Celebrating Hospitality Finance and Accounting Research ». Cornell Hospitality Quarterly 60, n^o 1 (13 janvier 2019) : 4. http://dx.doi.org/10.1177/1938965518814648.

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Anderson, J. Richard, et Richard N. Vita. « Should you outsource accounting and finance ? » Journal of Corporate Accounting & ; Finance 17, n^o 6 (2006) : 11–15. http://dx.doi.org/10.1002/jcaf.20242.

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Paisey, Catriona. « Teaching Resources in Accounting and Finance ». Accounting Education 17, n^o 4 (décembre 2008) : 355–57. http://dx.doi.org/10.1080/09639280802436558.

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Paisey, Catriona. « Teaching Resources in Accounting and Finance ». Accounting Education 18, n^o 2 (25 mars 2009) : 115–16. http://dx.doi.org/10.1080/09639280902834017.

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Thomson, Lydia. « Statistical analysis in accounting and finance ». British Accounting Review 22, n^o 3 (septembre 1990) : 303–4. http://dx.doi.org/10.1016/0890-8389(90)90023-b.

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O'Leary, Daniel E. « AI in Accounting, Finance and Management ». Intelligent Systems in Accounting, Finance and Management 4, n^o 3 (septembre 1995) : 149–53. http://dx.doi.org/10.1002/j.1099-1174.1995.tb00088.x.

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Manych, Niccolò, Jan Christoph Steckel et Michael Jakob. « Finance-based accounting of coal emissions ». Environmental Research Letters 16, n^o 4 (24 mars 2021) : 044028. http://dx.doi.org/10.1088/1748-9326/abd972.

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Cordeiro, Fernanda Finotti. « Accounting & ; Finance, a close relationship ». Revista Contabilidade & ; Finanças 31, n^o 84 (décembre 2020) : 385–91. http://dx.doi.org/10.1590/1808-057x202090350.

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N. Laxmikant Srinivasan. « International Finance, Accounting and Business Corporate ». Management Journal for Advanced Research 1, n^o 1 (31 décembre 2021) : 1–5. http://dx.doi.org/10.54741/mjar.1.1.1.

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This article explains how to avoid business scandals, fraud, and the organization's potential civil and criminal culpability. It is a corporate positive governance image that improves a company's reputation and makes it much better for investors, customers, and suppliers.

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Raghavan, Kamala. « ESG Reporting Impact on Accounting, Finance ». Journal of Global Awareness 3, n^o 1 (24 mai 2022) : 1–16. http://dx.doi.org/10.24073/jga/3/01/09.

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The terms ESG (Environmental, Social, and Governance), sustainability, and corporate social responsibility (CSR) reporting are used interchangeably in industry practice. E (environmental), S (social), and G (governance) reporting encompasses qualitative discussions and quantitative metrics, including the company's performance measures against ESG risks, opportunities, and related strategies. Companies have turned to ESG reporting to meet the information needs of their stakeholders and be transparent about their commitments to ESG risk management. ESG issues are growing in importance to companies, investors, and other stakeholders. Users of the companies’ ESG reports seek transparency about the initiatives in addition to accurate and reliable reporting. This paper reviews the current state and a few examples of global companies’ ESG reporting, suggests an implementation model and discusses the role of financial professionals in adopting ESG reporting and enhancing stakeholder value.

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Heck, Jean L., et Robert E. Jensen. « AN ANALYSIS OF THE EVOLUTION OF RESEARCH CONTRIBUTIONS BY THE ACCOUNTING REVIEW, 1926–2005 ». Accounting Historians Journal 34, n^o 2 (1 décembre 2007) : 109–41. http://dx.doi.org/10.2308/0148-4184.34.2.109.

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In her presidential message to the American Accounting Association (AAA) in August 2005, Judy Rayburn discussed the issue of the relatively low citation rate for accounting research compared to finance, management, and marketing. Rayburn concluded that accounting's low citation rate was due to a lack of diversity in topics and research methods. In this paper, we provide a review of the AAA's flagship journal, The Accounting Review (TAR), following its 80 years of publication, and describe why some recent AAA leaders believe that significant changes should be made to the journal's publication and editorial policies. At issue is whether scholarly accounting research is overly focused on mathematical analysis and empirical research, or “accountics” as it has sometimes been called, at the expense of research that benefits the general practice of accountancy and discovery research on more interesting topics. We conclude from our review of TAR that after mostly publishing research about accounting practices for the first 40 years, a sweeping change in editorial policy occurred in the 1960s and 1970s that narrowly defined scholarly research in accounting as that which employs accountics.

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Unwin, Will. « Managerial finance ». British Accounting Review 21, n^o 1 (mars 1989) : 106–7. http://dx.doi.org/10.1016/0890-8389(89)90087-5.

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Strong, Norman. « Finance Theory ». British Accounting Review 21, n^o 1 (mars 1989) : 99–100. http://dx.doi.org/10.1016/0890-8389(89)90080-2.

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Prodhan, Bimal. « Managerial Finance ». British Accounting Review 20, n^o 2 (août 1988) : 201. http://dx.doi.org/10.1016/0890-8389(88)90053-4.

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Natia Shengelia, Natia Shengelia, Zhuzhuna Tsiklauri Zhuzhuna Tsiklauri, Agnieszka Rzepka Agnieszka Rzepka et Revaz Shengelia Revaz Shengelia. « The Impact of Financial Technologies on Digital Transformation of Accounting, Audit and Financial Reporting ». Economics 105, n^o 03 (15 avril 2022) : 385–99. http://dx.doi.org/10.36962/ecs105/3/2022-385.

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FinTech is a combination of Finance and Technology which involves use of modern smart technology like big data analytics, cloud computing, artificial intelligence, machine learning, and robotics, for doing finance. Financial technology development has influenced nearly all financial services industry, from granting to insurance, from accounting to consultancy, from consumer finance to investment banking. As a result of digital transformation, preparation of XBRL-based structured digital Financial Reports, block-chain trading, accounting of new digital assets, cryptocurrency has assigned more strategic functions to accountants, while simultaneously supported the auditing to reduce the risk at the minimum level. In order to obtain or retain competitive advantage it is essential to invest money, time into implementing in innovations. A cloud system is part of the basic infrastructure now. When the entire business model changes so do change the ways of accounting, auditing and financial reporting that are inevitable components of business. The integration of modern digital technologies into finances, has enabled finance professionals to achieve greater efficiency, work speed, and financial transparency. Keywords: Financial technologies; Digital Accounting and IFRS; Cryptocurrency; Blockchain; XBRL-standard; Audit; Financial Reporting;

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Morshed, Amer. « Role of working capital management in profitability considering the connection between accounting and finance ». Asian Journal of Accounting Research 5, n^o 2 (21 août 2020) : 257–67. http://dx.doi.org/10.1108/ajar-04-2020-0023.

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PurposeThe study aims to explain the relationship between accounting and finance through measuring the effect of rational working capital management on profitability.Design/methodology/approachEmploying the methodology of semi-structured interviews with sixteen financial managers.FindingsThe findings pointed out the relationship between accounting and finance is complementary, since it supports the accountant by the critical skills and information, like project evaluation, managing the company funding resources and working capital management. These skills put the accountant up to the financial manager stage. The working capital investment and financing policies have the most significant impact on profitability. These policies related to risk and return theory; since the conservative policy will reduce both the risk and return and the aggressive one will have the opposite impact.Originality/valueIt recommends accountants to be in professional stage and increase the profitability of the company to grab both accounting and finance information and skills.

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Baev, A. A., V. S. Levina, A. V. Reut, A. A. Svidler, I. A. Kharitonov et V. V. Grigor’ev. « Blockchain Technology in Accounting and Auditing ». Accounting. Analysis. Auditing 7, n^o 1 (5 mars 2020) : 69–79. http://dx.doi.org/10.26794/2408-9303-2020-7-1-69-79.

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Over the past few years the popularity of blockchain technology has grown significantly. It is able to make change as the economic environment, as also identifying new approaches to business management. The paper is devoted to innovative aspects that appear and have a tendency to develop in the field of accounting and audit due to the blockchain technologies development. This technology can affect entire industries, and especially the financial sector. The decision to use blockchain in combination with appropriate data analytics can help in accounting processes, as well as in conducting daily transactions involved in the audit. The transition to a financial system with a significant element of the blockchain opens up many opportunities for the profession of an accountant and the skills of the auditor will be focused more on concerning issues of a higher level. The methodological base of the study includes the theory of accounting and auditing, as well as the principles of operation of blockchain technologies in the aspect of their application in finance. The study overviews the main trends in the development of blockchain technology in accounting and auditing based on foreign scientific studies, as well as reviews of blockchain practices in articles by various scientists. The result of this research is an analysis of blockchain technologies in the finance field. The study depicts conclusions about the degree of applicability of this technology in the Russian Federation, reflects the main problems, risks and benefits from the introduction of this technology. This paper may promote an interest to the current professionals in the accounting and auditing field, as well as to professionals working in the range of building data exchange systems between employees involved in working with finances.

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Pratiwi, Wiwik, et Wahyu Wibowo. « THE ETHICAL PERFORMANCE AND PRIMACY OF ACCOUNTANT PROFESSIONAL MORAL ». Advanced International Journal of Banking, Accounting and Finance 2, n^o 4 (10 septembre 2020) : 10–24. http://dx.doi.org/10.35631/aijbaf.24002.

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This study aims to clarify the ethical role of an accountant who has their possessing moral eminence by reanalyzed some of the current cases of breaking ethics in Indonesia that have been done by an accountant using the study theories of accounting from accounting philosophy science. A job is said to the profession if especially closed to the public generally because people who were in the sphere of the profession need to have gotten special education in the field of the profession. Accounting which essentially is a form of an interpretation of corporate finance for measuring and outlines a certainty about the information pertaining to cash flow of company finance, relating to that profession, needs an act of ethical inevitability, remember people involved in it is lookout for an ethical value to avoid the possibility of defect ethical who would destructive of accountant integrity. By approaching the axiology who heuristic, this paper will underline the role of ethical and accountant strategic in today's global area.

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Shinkareva, Olga. « Federal public finance accounting standard “Employee Payments” ». Buhuchet v zdravoohranenii (Accounting in Healthcare), n^o 7 (1 juillet 2020) : 5–10. http://dx.doi.org/10.33920/med-17-2007-01.

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The article is devoted to the analysis of the Federal Accounting Standard of Public Finance “Payments to Personnel”, which will be applied in the conduct of accounting and reporting from January 1, 2021, including medical state and municipal institutions. The article considers the main provisions of this standard — peculiarities of recognition and evaluation of objects of personnel benefits accounting, termination of their recognition, as well as disclosure of information on objects of personnel benefits accounting in accounting financial statements. This standard is compared with the International Public Sector Financial Reporting Standard 39 “Employee Benefits”

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Prodhan, Bimal. « Basic Managerial Finance ». British Accounting Review 20, n^o 2 (août 1988) : 200. http://dx.doi.org/10.1016/0890-8389(88)90052-2.

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Osmani, Mohamad, Nitham Hindi, Rajab Al-Esmail et Vishanth Weerakkody. « Examining graduate skills in accounting and finance ». Industry and Higher Education 31, n^o 5 (27 juillet 2017) : 318–27. http://dx.doi.org/10.1177/0950422217721759.

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While many universities have implemented various initiatives and teaching and learning methods to embed the most in-demand skills into their degree programmes, there is little evidence in the literature of students’ opinions and awareness of these skills. The purpose of this article is to assess, through an empirical study, students’ perceptions of the skills commonly identified in the literature as important for the field of accounting and finance. A total of 462 surveys were collected and analysed using the SAS statistical analysis tool. According to the findings, the most important graduate skills are communication skills, followed by analytical skills and self-management. The findings also reveal that the language of instruction is statistically significant for a few graduate skills, including interpersonal, planning and organization, communication, self-management and analytical skills. Age is statistically significant for critical thinking skills and gender is statistically significant for leadership, technological and communication skills.

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Bricker, Robert, Kenneth Borokhovich et Betty Simkins. « THE IMPACT OF ACCOUNTING RESEARCH ON FINANCE ». Critical Perspectives on Accounting 14, n^o 4 (mai 2003) : 417–38. http://dx.doi.org/10.1016/s1045-2354(02)00013-8.

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Brown, Philip, Wendy Beekes et Peter Verhoeven. « Corporate governance, accounting and finance : A review ». Accounting & ; Finance 51, n^o 1 (11 novembre 2010) : 96–172. http://dx.doi.org/10.1111/j.1467-629x.2010.00385.x.

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Sue, Essex. « Local Authority Finance and Accounting in Wales ». Public Money and Management 24, n^o 3 (juin 2004) : 132–34. http://dx.doi.org/10.1111/j.1467-9302.2004.00407.x.

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Kirschmann, Dieter, et Niklas Fehrling. « Die Finance Controlling Accounting Academy bei Bosch ». Controlling 30, n^o 2 (2018) : 36–44. http://dx.doi.org/10.15358/0935-0381-2018-2-36.

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Hankins, Robert, Timothy Brady et Bonnie Saucier. « Finance and accounting for nurses Part 4 ». Nursing Management 5, n^o 1 (avril 1998) : 22–25. http://dx.doi.org/10.7748/nm.5.1.22.s13.

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Ball, Amanda, David Campbell et Glen Lehman. « Towards an environmentally enabling accounting and finance ». Accounting Forum 29, n^o 1 (mars 2005) : 1–6. http://dx.doi.org/10.1016/j.accfor.2004.12.005.

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Ashton, R. K. « Accounting For Finance Leases : A Field Test ». Accounting and Business Research 15, n^o 59 (juin 1985) : 233–38. http://dx.doi.org/10.1080/00014788.1985.9729269.

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Articles de revues sur le sujet « Finance Accounting »

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