В работе представлены результаты моделирования характеристик субъектов информационной системы на основе архитектурной схемы Дж. Захмана. Обсуждается набор...

Формирование российской модели корпоративного управления можно условно разделить на 2 этапа: до 2000 г. и после 2000 г. Этап до 2000 г. можно назвать этапом...

This research studies, through a content analysis of the comment letters to the IVSC project on fair value determination of intangible assets, the legitimacy of this professional body, or of the accounting associations, to develop measurement standards specific to this accounting concept. At...

The good news for multinationals is that globalization is creating more universal standards of business conduct, and these are becoming more rigorous. As more companies adopt these standards, it becomes increasingly important for every multinational to establish companywide core values,...

Any human activity raises ethical questions, questions about ‘good’ and ‘right’ ways to act and to live; or to put it differently, questions of values and responsibility. From its inception operational research (OR) has engaged with such questions in terms of professional behavior, the...

Journal articles are sometimes later reprinted as chapters of edited books. The question whether citations of this material should mention the book or the journal has significant implications. I describe several advantages of citing the journal: it allows the readers to locate the material more...

Purpose – The purpose of this paper is to contemplate the degree to which technical expertise in Malaysian Big 4 auditing practice survives periods of material regulatory inflexion sufficiently to underpin quality financial reporting outcomes. Design/methodology/approach – The adoption of...

Purpose – The purpose of this paper is to contemplate the degree to which technical expertise in Malaysian Big 4 auditing practice survives periods of material regulatory inflexion sufficiently to underpin quality financial reporting outcomes. Design/methodology/approach – The adoption of...