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  • Search: subject:"Accounting practices"
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Year of publication
Subject
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Accounting 92 Rechnungswesen 91 accounting practices 68 Management accounting practices 33 Accounting practices 31 government finance 29 government finance statistics 27 budget preparation 25 management accounting practices 25 Controlling 23 Management control 23 accounting standards 23 contingent liabilities 23 public debt 23 Reports on the Observance of Standards and Codes 21 annual budget 21 fiscal activities 21 fiscal policy 21 internal audit 21 internal control 21 SME 20 budget documents 20 budget execution 20 external audit 20 financial management 20 quasi-fiscal activities 20 KMU 19 budget process 19 fiscal affairs 19 fiscal affairs department 19 fiscal data 19 fiscal risks 19 budget estimates 18 budget law 18 budget management 18 budget year 18 extrabudgetary funds 18 accrual accounting 17 fiscal position 17 government accounts 17
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Online availability
All
Free 104 Undetermined 88 CC license 9
Type of publication
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Article 176 Book / Working Paper 54 Other 1
Type of publication (narrower categories)
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Article in journal 100 Aufsatz in Zeitschrift 100 research-article 16 Article 14 Aufsatz im Buch 4 Book section 4 Thesis 2 review-article 2 Aufsatzsammlung 1 Case Study 1 case-report 1 conceptual-paper 1
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Language
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English 149 Undetermined 80 German 1 Malay (macrolanguage) 1
Author
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Baird, Kevin 5 Nuhu, Nuraddeen Abubakar 5 Bagnoli, Carlo 4 Massaro, Maurizio 4 Schaltegger, Stefan 4 Abdel-Kader, MG 3 Akter, Mahmuda 3 Chabrak, Nihel 3 Daidj, Nabyla 3 Fabre, Karine 3 Pavlatos, Odysseas 3 Rossi, Gina 3 Abbas Soharwardi, Mariam 2 Abdallah, Wagdy 2 Abdel-Maksoud, Ahmed 2 Abdel-Maksoud, Ahmed B. 2 Adhikari, Pawan 2 Ahmad, Mumtaz 2 Akhtar, Muhammad Nouman 2 Aktas, Ramazan 2 Alp, Ali 2 Alsharari, Nizar Mohammad 2 Alves, Maria do Céu 2 Ammar, Sameh 2 Askarany, Davood 2 Askary, Saeed 2 Azam Abdelhakeem Khalid 2 Badulescu, Daniel 2 Cheffi, Walid 2 Cuzdriorean, Dan Dacian 2 Degos, Jean-Guy 2 Diamond, Jack 2 Dixon, Robert 2 Djongoué, Guy 2 Fernandes, Catarina 2 Fernandes, Paula Odete 2 Gasca, Mar 2 Gokhale, Jagadeesh 2 Grossi, Giuseppe 2 Heinzelmann, Rafael 2
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Institution
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International Monetary Fund (IMF) 34 International Monetary Fund 24 Université Paris-Dauphine (Paris IX) 6 American Enterprise Institute 2 Handelshögskolan, Göteborgs Universitet 2 Centre Interuniversitaire de Recherche en Analyse des Organisations (CIRANO) 1 East Asian Bureau of Economic Research (EABER) 1 EconWPA 1 Edward Elgar Publishing 1 Volkswirtschaftliche Fakultät, Ludwig-Maximilians-Universität München 1
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Published in...
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IMF Staff Country Reports 24 IMF Working Papers 9 International Journal of Accounting, Auditing and Performance Evaluation 8 Economics Papers from University Paris Dauphine 6 Journal of Accounting & Organizational Change 4 Journal of Accounting and Management Information Systems (JAMIS) 4 Management accounting in China and Southeast Asia : empirical studies on current practices 4 Accounting history : journal of the Accounting History Special Interest Group of the Accounting Association of Australia and New Zealand 3 Accounting history review 3 Asian Review of Accounting 3 European Financial and Accounting Journal 3 Future Business Journal 3 International journal of managerial and financial accounting 3 Journal of Economic and Administrative Sciences 3 Journal of accounting & organizational change 3 Qualitative Research in Accounting & Management 3 Qualitative research in accounting & management : QRAM 3 The British accounting review : the journal of the British Accounting Association 3 Accounting research journal 2 African journal of accounting, auditing and finance : AJAAF 2 Annals of Faculty of Economics 2 Books / American Enterprise Institute 2 European financial and accounting journal : EFAJ 2 International Journal of Academic Research in Accounting, Finance and Management Sciences 2 International Journal of Accounting and Finance 2 International journal of accounting, auditing and performance evaluation : IJAAPE 2 Istanbul Stock Exchange Review 2 Journal of Asian finance, economics and business : JAFEB 2 Journal of Risk and Financial Management 2 Journal of accounting & management information systems : JAMIS 2 Journal of management control 2 Journal of risk and financial management : JRFM 2 Management accounting research 2 Spanish journal of finance & accounting : the official journal of AECA - Asociación Española de Contabilidad y Administración de Empresas 2 The International Journal of Management Science and Information Technology (IJMSIT) 2 The accounting review : a publication of the American Accounting Association 2 The international journal of management science and information technology : IJMSIT ; an official publication of the North American Institute of Science and Information Technology 2 Accounting History Review 1 Accounting and finance 1 Accounting perspectives : a journal of The Canadian Academic Accounting Association 1
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Source
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ECONIS (ZBW) 105 RePEc 83 Other ZBW resources 21 EconStor 14 BASE 8
Showing 91 - 100 of 231
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Principal-Agent Analysis on How Legal Risks Affect Audit Fees and Quality
Giat, Yahel - In: International Journal of Strategic Decision Sciences (IJSDS) 9 (2018) 3, pp. 113-126
accounting practices and audit errors. If, as result of strict legislation, a firm is below the threshold it will pay above …This article develops a principal-agent multi-period model that ties legal risks, auditing fees and internal accounting … practices. The principal is the auditing firm and the agent is the client firm. The client firm can improve its credibility by …
Persistent link: https://www.econbiz.de/10012047545
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Accounting at an Irish maltster : the accounting practices of Bennetts of Ballinacurra in the 1920s and 1930s
Quinn, Martin; Gibney, Desmond - In: Accounting history review 28 (2018) 1/2, pp. 61-84
Persistent link: https://www.econbiz.de/10011976072
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Organisational influences on management accounting toolkits in Chinese enterprises : an exploratory study
Rickards, Robert C.; Ritsert, Rolf - In: International journal of managerial and financial accounting 10 (2018) 1, pp. 16-31
Persistent link: https://www.econbiz.de/10011874943
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The adoption and success of contemporary management accounting practices in the public sector
Nuhu, Nuraddeen Abubakar; Baird, Kevin; Bala … - In: Asian Review of Accounting 25 (2017) 1, pp. 106-126
the extent of adoption of contemporary management accounting practices, and the subsequent impact on the success of such … contemporary management accounting practices, both as a package and individually. In addition, while the level of success of … contemporary management accounting practices was moderate, it was found that the extent of adoption of the practices enhanced their …
Persistent link: https://www.econbiz.de/10014675920
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Accounting logics as a challenge for ERP system implementation: a field study of SAP
Heinzelmann, Rafael - In: Journal of Accounting & Organizational Change 13 (2017) 2, pp. 162-187
accounting practices in local entities. The contribution of the paper is to show that ERP systems can foster the diffusion of a …
Persistent link: https://www.econbiz.de/10014840751
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Introduction of accounting practices in small family businesses
Huerta, Esperanza; Petrides, Yanira; O’Shaughnessy, Denise - In: Qualitative Research in Accounting & Management 14 (2017) 2, pp. 111-136
Purpose This research investigates the introduction of accounting practices into small family businesses, based on … manufacturing and service industries. Findings It was found that, although owners control the implementation of accounting practices … succession process might incorporate accounting practices differently. Practical implications Organizations promoting the …
Persistent link: https://www.econbiz.de/10014988005
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Enterprise systems, business process management and UK-management accounting practices : Cross-sectional case studies
Ammar, Sameh - In: Qualitative Research in Accounting & Management 14 (2017) 3, pp. 230-281
accounting practices (MAPs) through an inclusion relative neglect account of business process management (BPM). This is also …
Persistent link: https://www.econbiz.de/10014988119
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Management accounting and leadership construction in family firms
Leotta, Antonio; Rizza, Carmela; Ruggeri, Daniela - In: Qualitative Research in Accounting & Management 14 (2017) 2, pp. 189-207
Purpose Succession in family firms may determine the survival or the failure of the business itself. Management accounting literature has added little to this issue, mainly focusing on the process of succession and change (Songini et al. , 2013; Giovannoni and Maraghini, 2013; Giovannoni et al. , 2011)....
Persistent link: https://www.econbiz.de/10014988193
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Accounting logics as a challenge for ERP system implementation : a field study of SAP
Heinzelmann, Rafael - In: Journal of accounting & organizational change 13 (2017) 2, pp. 162-187
Persistent link: https://www.econbiz.de/10011745155
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Enterprise systems, business process management and UK-management accounting practices : cross-sectional case studies
Ammar, Sameh - In: Qualitative research in accounting & management : QRAM 14 (2017) 3, pp. 230-281
Persistent link: https://www.econbiz.de/10011778059
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