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79.636  Articles
1 of 7.965 pages  |  10  records  |  more records»
The objective of this study was to investigate the process of change in the accounting systems from the perspective of the Critical Theory in a local public organization. The research process was conducted a case study in a municipal government in Brazil,... see more

Financial statements of listed firms are analyzed by financial analysts and investors. In this case, the firms may suffer from stock price declines if they do not meet market expectations. Listed firms may not only have incentives to avoid income declines... see more

This paper aims to review the relevant literature on the role of management accounting in organizational management. It also compares traditional and new or strategic management accounting and their limitations. It focused on the role of management accoun... see more

This paper reports the results from the study of the account books (1622-1700) of the Moscow Print Yard, the largest Russian state manufactory in the 17th century. This case confirms the existence of sophisticated calculative techniques in pre-industrial ... see more

En este artículo se explica el cambio de prácticas contables en la Casa da Moeda de Lisboa encuadrándolas en la política de difusión de la contabilidad por partida doble en el ámbito público en Portugal durante la segunda mitad del siglo XVIII.La necesida... see more

This paper aims to review the relevant literature on the role of management accounting in organizational management. It also compares traditional and new or strategic management accounting and their limitations. It focused on the role of management accoun... see more

Income smoothing (IS) practice is "the smoothing of fluctuations company income levels that are considered normal for company". IS manipulation has a clear goal, which is to generate income flows that continue increase stably. There are several ways that ... see more

This paper reports the results from the study of the account books (1622-1700) of the Moscow Print Yard, the largest Russian state manufactory in the 17th century. This case confirms the existence of sophisticated calculative techniques in pre-industrial ... see more

The research paper is concerned with a new teaching method consisting of real-life case study that is used in accountancy and its introduction at two universities. The research was carried out at universities that specialise in preparing students to becom... see more

1 of 7.965 pages  |  10  records  |  more records»