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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
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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 211 - 220 of 231
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Culture and accounting practices in Turkey
Askary, Saeed; Yazdifar, Hassan; Askarany, Davood - In: International Journal of Accounting, Auditing and … 5 (2008) 1, pp. 66-88
This paper examines the effects of cultural values on accounting practices in Turkey by applying Gray's theory (Gray …
Persistent link: https://www.econbiz.de/10008538733
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Culture and accounting practices in Turkey
Askary, Saeed; Yazdifar, Hassan; Askarany, Davood - In: International Journal of Accounting, Auditing and … 5 (2008) 1, pp. 66-88
This paper examines the effects of cultural values on accounting practices in Turkey by applying Gray's theory (Gray …
Persistent link: https://www.econbiz.de/10005236933
Saved in:
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ERP Customization Failure: Institutionalized Accounting Practices, Power Relations and Market Forces
Kholeif, A; Abdel-Kader, MG; Sherer, M - 2007
customization failure is shaped by the interplay between institutionalised accounting practices, conflicting institutions, power …, institutionalised accounting practices, intra-organizational power relations, and market forces contributed to the failure to embed ERP … management accounting in a transitional economy, Egypt, and hence contributes to debate about exporting Western accounting …
Persistent link: https://www.econbiz.de/10009465590
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The impact of firm characteristics on management accounting practices: A UK-based empirical analysis
Abdel-Kader, MG; Luther, R - 2007
There has been sustained interest in explaining why firms adopt different management accounting practices. This paper … contingent variables on a broad set of management accounting practices in a sample of companies selected from the UK’s largest … single, or a limited number of, accounting practice(s) but in looking for relationships with aggregate levels of based on the …
Persistent link: https://www.econbiz.de/10009465592
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Enron: widespread myopia
Daidj, Nabyla; Chabrak, Nihel - Université Paris-Dauphine (Paris IX) - 2007
This article looks at the Enron affair in terms of what investors and experts fail to take into account to being able to predict Enron collapse. The authors show how analysts could have predicted Enron's difficulties in view of the incoherence observed in its strategic decisions, from the...
Persistent link: https://www.econbiz.de/10010905289
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Determinants of accounting choices in Egypt
Dey, Colin. R.; Grinyer, John R.; Sinclair, C.Donald; … - In: Journal of Applied Accounting Research 8 (2007) 3, pp. 48-92
In recent years, Egypt has been developing rapidly from a socialist to a fully developed market‐based economy. One may expect that this economic transition towards a more capitalist orientation will influence the country’s cultural and socio‐economic environment, and consequently the...
Persistent link: https://www.econbiz.de/10014837870
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A structuration analysis of managers' use of accounting information in France
Cheffi, Walid; Beldi, Adel - Université Paris-Dauphine (Paris IX) - 2007
Persistent link: https://www.econbiz.de/10010706576
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Management accounting practices in the British food and drinks industry
Abdel-Kader, MG; Luther, R - 2006
Purpose – This paper investigates and reports on the management accounting practices in the British food and drinks ….Originality/value – The survey provides a unique detailed examination of actual management accounting practices and an indication of future …
Persistent link: https://www.econbiz.de/10009465589
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The Degree of Harmonization of Accounting Practices Within Saudi Arabia
Halbouni, Sawsan - In: Journal of Economic and Administrative Sciences 22 (2006) 2, pp. 51-76
This study has been carried out to reveal the advantages of harmonization of accounting practices in Saudi Arabia. It … for Saudi Arabia to achieve accounting harmonization. A survey of accounting practices in Saudi Arabia is made of the …
Persistent link: https://www.econbiz.de/10014857516
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Obstacles to the harmonisation process in the European Union: the influence of culture
Lainez, Jose A.; Gasca, Mar - In: International Journal of Accounting, Auditing and … 3 (2006) 1, pp. 68-97
factors influence accounting practices, this paper examines the influence of culture on accounting practices of 150 firms …, we compare similarities and differences in EU firms' accounting practices. We find similarities in the sample firms in …
Persistent link: https://www.econbiz.de/10005754574
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