affect accounting processing, which presents new challenges in accounting practice. One of the most significant changes and … innovations within accounting processing and the financial industry is the emergence of cryptocurrencies that create a completely … cryptocurrencies and transactions with cryptocurrencies are frequent appearances in today’s modern business, accounting and tax …

This essay provides a survey of the evolution and the developments of bookkeeping, internal cost accounting and … present times. It is shown that the developments in bookkeeping and cost accounting have regularly been a reaction to … accounting, which chronologically enumerate different techniques and practices, this text additionally delivers an outline of …

, organization structure, command and control structure, information technology, cost accounting, activity based accounting, the Coca …

’s commitment in providing disaggregated accounting information disciplines managers such that they provide more disaggregated … forward looking disclosures. As of 1998, SFAS 131 allows US firms to withhold audited profitability accounting information on … the results indicate that firms that do not show commitment in continuing to provide segmented profitability accounting …

The theme of article is the draft of ISO 14051-Environmental Management - Material flow cost accounting - General …. The MFCA (as one of cost accounting methods) is in Czech Republic a part of management accounting (MA), which coincides … physical process. The environmental management accounting (EMA) is based on the same concept: it could be defined as a “green …

Measurement in financial accounting has been the most discussed issue in recent decades. The last very important result …

This paper analyses some reasons why strategic management accounting was not widely accepted. After initial boom of … strategic management accounting there is stagnation in recent year. Application of strategic management accounting in practice … does not exceed pilot case study. Strategic management accounting lessons are not commonly included in educational programs …