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A case study of critique: Critical perspectives on critical accounting

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As accounting academics, we have a responsibility to act in the public interest as conscience, critic and  counselor of society regarding economic, social and environmental justice. In fulfilling this responsibility, we are concerned with how accounting, accountants, and accountability regimes...

Accounting and the management of power: Napoleon’s occupation of the commune of Ferrara (1796–1799)

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This study, which is informed by Foucault’s concept of governmentality, identifies the systematic ties between political discourse, forms of  rationality and technologies of government during the first period that Napoleon governed Ferrara in northern Italy (1796–99). The study identifies a...

Accounting education literature review (2016)

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Accounting education literature review (2016)

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This review of the accounting education literature includes 108 articles published during 2016 in six journals: (1) Journal of Accounting Education, (2) Accounting Education, (3) Advances in Accounting Education, (4) Global Perspectives on Accounting Education, (5) Issues in Accounting Education,...

Audit quality and Earnings Management in Quoted Nigerian Banks

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The objective of the study is to find out the impact of audit quality on earnings management. The study used a sample of all eighteen banks quoted on the stock exchange as at December, 2010. Data was gathered for the...

Audit tenure, auditor specialization and audit report lag

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Audit tenure, auditor specialization and audit report lag

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Purpose – This paper aims to examine the association between audit frm tenure and audit report lag (ARL) and the impact of auditor industry specialization on the association between audit frm tenure and ARL. Design/Methodology/Approach – Using Habib and Bhuiyan’s...

Capital structure: professional management guidance

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Capital structure: professional management guidance

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Purpose – Capital structure decisions rely on a complex array of theoretical foundations and practical considerations. At the managerial level, it is impractical to base decisions purely on theory. While one can develop a perception of an optimal capital structure,...

Central Government Accounting and Financial Reporting: a Comparison between France, Italy and the European Union

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In recent years, many countries have undertaken reforms of their governmental accounting and financial reporting systems, at central level as well as at local level, in order to meet transparency, accountability and comparison needs. Furthermore, the International Public Sector Accounting...

Control authority, business strategy, and the characteristics of management accounting information systems

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Phenomenon of value to the information in Indonesia is that information is not used for making decision but for official concern. Using 195 response respondents from 430 managers of the manufacturing companies mostly from Jakarta, Indonesia, we analyse and test...

Control authority, business strategy, and the characteristics of management accounting information systems

0 از 5
0امتیاز
تومان
Phenomenon of value to the information in Indonesia is that information is not used for making decision but for official concern. Using 195 response respondents from 430 managers of the manufacturing companies mostly from Jakarta, Indonesia, we analyse and test...
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