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403.047  Articles
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Since agency theory was found in 1970th by US accounting experts, the reliability of accountancy role as information media for people outside company was questioned. Agency theory explaining risk problem between principals and agents resulting from cooper... see more

Given that the South African school curriculum offers Accounting subject at a secondary education level in the Further Education and Training (FET) Phase, the content of this subject requires that learners should acquire its basics in the Economic and Man... see more

Este artículo indaga sobre los orígenes de la contabilidad con el objetivo de analizar el comportamiento económico. En particular, se examinan los primeros lugares específica-mente dispuestos y organizados para la enseñanza del conocimiento contable así c... see more

Many high school and college graduates that have excelled in their sport at either or both levels are not able to maintain their edge once they finish matriculating and/or enter the work force. The demands on their time coupled with the gradual deteriorat... see more

The aim of this article is to investigate the impact of new Turkish commercial code and Turkish accounting standards on accounting education. This study takes advantage of the survey method for gathering information and running the research anal... see more

The purpose of the paper is to implement the strategic management system at an enterprise, many information resources are required. Being at the crossroads of accounting, analysis, control, and coordination, the accounting and analytical support plays a s... see more

The objectives of financial reporting are to provide the accounting information to investors,creditors, and other external users conducting the investment or other economic decision. Thefirm assets and liabilities show the real economic objects and must b... see more

The financial statements represent an accounting instrument of great importance within the process ofmanagement of the economic entities, being necessary for the substantiation of the decisions regarding theallocation, the use and the recovery of funds, t... see more

The theft crime with violence collectively at Jayapura was caused by the perpetrator's economic deficiency, the opportunity factor which attached to the weak victims, the negligence factor towards the valuable goods which owned by the victims, the factor ... see more

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