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33.643  Articles
1 of 3.365 pages  |  10  records  |  more records»
AbstractOrientation: The sustainability of small and medium-sized enterprises (SMEs) in South Africa is important, mainly because of their contribution to the gross domestic product (GDP) and their creation of work opportunities. The high rate of SME fail... see more

This study attempts to explore the factors that may lead to the choice behind sophisticated management accounting practices (SMAP) in an emerging economy, Bangladesh. A semi-structured questionnaire has been developed to capture the market data and differ... see more

This study attempts to explore the factors that may lead to the choice behind sophisticated management accounting practices (SMAP) in an emerging economy, Bangladesh. A semi-structured questionnaire has been developed to capture the market data and differ... 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

The primary objective of this study was to review the extent of application of Strategic Management Accounting Practices (SMAP) by local Nigerian manufacturing enterprises in the making of effective decisions by business managers and accountants. Using a ... see more

AbstractIFRS 6, Exploration for and evaluation of mineral resources, allows junior exploration companies to develop their own accounting policies with regard to exploration and evaluation expenditure. This will result, as indicated by the research problem... 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

Small and medium sized enterprises (SMEs) contribute to the development of both developed and developing countries economy. Nevertheless, the focus of the studies in management accounting field is still in the developed countries. Studies on the adoption ... see more

The objective of this paper is to identify the traditional and contemporary management accounting practices used in various research articles as a basis to carry out studies on current cost practices, comparing and contrasting expert criteria. By means of... see more

1 of 3.365 pages  |  10  records  |  more records»