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  • Search: subject_exact:"Chart of accounts"
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Year of publication
Subject
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chart of accounts 8 IFRS 5 Accounting 4 Chart of accounts 4 France 4 accounting standards 3 Accounting standards 2 Bilanzierungsgrundsätze 2 Canada 2 Case research 2 Developing economies 2 Enterprise resource planning systems 2 Fair value 2 IASB 2 International harmonization 2 Management accounting 2 Manufacturing resource planning 2 OCAM 2 OHADA 2 Rechnungswesen 2 SYSCOA 2 Transaction costs 2 Transaction processing 2 Transitional economies 2 Vietnam 2 accounting history 2 accounting records 2 general system of taxation 2 governance 2 government 2 primary documents 2 reporting 2 simplified tax system 2 standards 2 taxes 2 ACCOUNTING 1 ANGOLA 1 Accounting law 1 Africa 1 Bilanzrecht 1
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Online availability
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Undetermined 8 Free 4
Type of publication
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Article 13 Book / Working Paper 1
Type of publication (narrower categories)
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Article in journal 2 Aufsatz in Zeitschrift 2 research-article 2
Language
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Undetermined 10 English 4
Author
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Degos, Jean-Guy 6 Makarova, Oksana 2 Spraakman, Gary 2 Anh, Doan Ngoc Phi 1 IONELA-CLAUDIA, DINA 1 Mattessich, Richard 1 Ngoc Phi Anh, Doan 1 Nguyen, Duc-Tho 1 Nguyen, Duc‐Tho 1 Ouvrard, Stephane 1 Sánchez-Rodríguez, Cristóbal 1 Sánchez‐Rodríguez, Cristóbal 1 АСЛАНЧЕРИЕВИЧ, ТХАГАПСО РУСЛАН 1 ДОМИНГУШ, ГОМЕШ МАРИУ ДУШ АНЖУШ 1
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Institution
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Volkswirtschaftliche Fakultät, Ludwig-Maximilians-Universität München 1
Published in...
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Asian Review of Accounting 2 International Journal of Critical Accounting 2 Qualitative Research in Accounting & Management 2 Accounting and Finance 1 African Journal of Accounting, Auditing and Finance 1 African journal of accounting, auditing and finance : AJAAF 1 Annals - Economy Series 1 International Journal of Economics and Accounting 1 International journal of critical accounting : IJCA 1 MPRA Paper 1 Вестник Адыгейского государственного университета. Серия 5: Экономика 1
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Source
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RePEc 10 ECONIS (ZBW) 2 Other ZBW resources 2
Showing 1 - 14 of 14
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ИСТОРИЯ ВОЗНИКНОВЕНИЯ И РАЗВИТИЯ БУХГАЛТЕРСКОГО УЧЕТА В РЕСПУБЛИКЕ АНГОЛА
АСЛАНЧЕРИЕВИЧ, ТХАГАПСО РУСЛАН; … - In: Вестник Адыгейского … (2014) 3, pp. 114-119
Развитие бухгалтерского учета тесно связано с формированием экономических отношений в обществе и играет ключевую роль в экономике страны. Современный...
Persistent link: https://www.econbiz.de, ebvufind01.dmz1.zbw.eu/10011270011
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THE NEW CHALLENGES OF PUBLIC INSTITUTIONS ACCOUNTING
IONELA-CLAUDIA, DINA - In: Annals - Economy Series 4 (2014) August, pp. 254-260
Accounting of public institutions is an area in the middle of change, at the beginning of the year 2104 being recorded changes are consistent with significant impact on such areas, general, accounting. Given that the transformation process of how reporting is in progress, I found it helpful to...
Persistent link: https://www.econbiz.de, ebvufind01.dmz1.zbw.eu/10011150658
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Організація бухгалтерського обліку у суб'єктів малого підприємництва
Makarova, Oksana - Volkswirtschaftliche Fakultät, … - 2013
Along with continuing changes in the tax law, the requirements to the organization of small business accounting are changing, too. The article provides the analysis of normative legal documents governing small business accounting. The accounting requirements for small businesses of general and...
Persistent link: https://www.econbiz.de, ebvufind01.dmz1.zbw.eu/10011258481
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Organization of Small Business Accounting
Makarova, Oksana - In: Accounting and Finance (2012) 4, pp. 8-12
Along with continuing changes in the tax law, the requirements to the organization of small business accounting are changing, too. The article provides the analysis of normative legal documents governing small business accounting. The accounting requirements for small businesses of general and...
Persistent link: https://www.econbiz.de, ebvufind01.dmz1.zbw.eu/10010633734
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Elements of theory on state control applied to accounting: the French case
Degos, Jean-Guy - In: International Journal of Critical Accounting 6 (2014) 1, pp. 1-23
It took 100 years for the French State to control the accounting structures, turning year after year some awkward government into powerful governance. The first factor of control was the generalisation of the income tax by the companies and the citizens. For that, it was necessary to take some...
Persistent link: https://www.econbiz.de, ebvufind01.dmz1.zbw.eu/10010816624
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Elements of theory on state control applied to accounting : the French case
Degos, Jean-Guy - In: International journal of critical accounting : IJCA 6 (2014) 1, pp. 1-23
Persistent link: https://www.econbiz.de, ebvufind01.dmz1.zbw.eu/10010393916
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Accounting in a developing transitional economy: the case of Vietnam
Ngoc Phi Anh, Doan; Nguyen, Duc‐Tho - In: Asian Review of Accounting 21 (2013) 1, pp. 74-95
Purpose – The purpose of this paper is to provide a comprehensive yet concise review of changes which have occurred in Vietnamese accounting regulations and practices since the mid‐1980s, and an analysis of prospective developments. Design/methodology/approach – A combination of analytical...
Persistent link: https://www.econbiz.de, ebvufind01.dmz1.zbw.eu/10014675877
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Accounting in a developing transitional economy: the case of Vietnam
Anh, Doan Ngoc Phi; Nguyen, Duc-Tho - In: Asian Review of Accounting 21 (2013) April, pp. 74-95
Purpose – The purpose of this paper is to provide a comprehensive yet concise review of changes which have occurred in Vietnamese accounting regulations and practices since the mid-1980s, and an analysis of prospective developments. Design/methodology/approach – A combination of analytical...
Persistent link: https://www.econbiz.de, ebvufind01.dmz1.zbw.eu/10010814487
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Claude Pérochon, the journey of an accounting system builder
Degos, Jean-Guy - In: African Journal of Accounting, Auditing and Finance 2 (2013) 2, pp. 114-127
Professor Claude Pérochon's education, background and professional activities are remarkable. He followed a flawless path. He lived a full life professionally, with its downsides, but he reached many stages and vanquished all the obstacles, thanks to his intelligence, his experiment, his...
Persistent link: https://www.econbiz.de, ebvufind01.dmz1.zbw.eu/10011015210
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Claude Pérochon, the journey of an accounting system builder
Degos, Jean-Guy - In: African journal of accounting, auditing and finance : AJAAF 2 (2013) 2, pp. 114-127
Persistent link: https://www.econbiz.de, ebvufind01.dmz1.zbw.eu/10010383534
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German and French writers: some relevant alternatives to IAS-IFRS conceptual framework
Degos, Jean-Guy; Mattessich, Richard - In: International Journal of Critical Accounting 4 (2012) 4, pp. 380-400
Germany and France have old glory and we wanted to recall some features of the history of their accountants on the threshold of the changing era of international standards. Many theories were put forth by creative European authors; Europeans discussed the personality and materialistic theories,...
Persistent link: https://www.econbiz.de, ebvufind01.dmz1.zbw.eu/10010816622
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ERP systems and management accounting: a multiple case study
Sánchez‐Rodríguez, Cristóbal; Spraakman, Gary - In: Qualitative Research in Accounting & Management 9 (2012) 4, pp. 398-414
Purpose – The present study seeks to refine the findings and theory on the impact that enterprise resource planning (ERP) implementations have had on management accounting. Specifically, the purposes of this paper are to analyze the changes that ERP implementations have had on performance...
Persistent link: https://www.econbiz.de, ebvufind01.dmz1.zbw.eu/10014987961
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ERP systems and management accounting: a multiple case study
Sánchez-Rodríguez, Cristóbal; Spraakman, Gary - In: Qualitative Research in Accounting & Management 9 (2012) November, pp. 398-414
Purpose – The present study seeks to refine the findings and theory on the impact that enterprise resource planning (ERP) implementations have had on management accounting. Specifically, the purposes of this paper are to analyze the changes that ERP implementations have had on performance...
Persistent link: https://www.econbiz.de, ebvufind01.dmz1.zbw.eu/10010595576
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Recent history of French Accounting Regulation: five years of convergence towards IFRS
Degos, Jean-Guy; Ouvrard, Stephane - In: International Journal of Economics and Accounting 1 (2010) 3, pp. 200-222
Since 1999, the French accounting rules have been undergoing many reforms generated by the IFRS. In France, adoption of IFRS standards is mandatory for the accounts published by listed companies, and optionally for consolidated accounts of the non-listed companies. The accounts of French...
Persistent link: https://www.econbiz.de, ebvufind01.dmz1.zbw.eu/10009352561
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