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Bridging the Gap between Accounting Academic Research and Practice: Some Conjectures from Romania
ALBU, Catalin Nicolae; TOADER, Serban - In: Journal of Accounting and Management Information Systems 11 (2012) 2, pp. 163-173
conduct research, and how important is this research to practice? This is not an easy task though. Academics’ and … practitioners’ agendas, interests and approaches seem to be different, thus creating a gap between accounting academic research and … would integrate real-life data into their research and teaching, practitioners could find informed solutions to their …
Persistent link: https://www.econbiz.de/10010556254
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An Analysis Framework for Defining the Required IT&C Competencies for the Accounting Profession
TUDOR, Catalin Georgel; GHEORGHE, Mirela; OANCEA, Mirela; … - In: Journal of Accounting and Management Information Systems 12 (2013) 4, pp. 671-696
In the current economic context, the issue of IT&C competencies indissoluble to the accounting profession gets special meanings: accounting skills and those associated with the quality of professional accountant must be completed with the specific use of advanced technologies to address this...
Persistent link: https://www.econbiz.de/10010740222
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The development of accounting and application of IFRS in the Czech Republic
Jindrichovska, Irena; Kubickova, Dana; Kocmanova, Sarka - In: Journal of Accounting and Management Information Systems 13 (2014) 2, pp. 198-235
. This part of our research investigates the relationships between local and global standards of accounting, as well as the …
Persistent link: https://www.econbiz.de/10010797647
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Corporate Governance in Turkey: Issues and Practices of High-Performance Companies
Belverd E. NEEDLES, Jr.; TUREL, Ahmet; SENGUR, Evren Dilek - In: Journal of Accounting and Management Information Systems 11 (2012) 4, pp. 510-531
This paper extends previous research, which investigated the relationship between performance and corporate governance … study is based on the published annual reports for the year 2010 of 60 ISE companies (30 HPCs and 30 ORDs). The research … succeed to confirm conclusions of earlier research on HPCs in other economies. The paper concludes with limitations and …
Persistent link: https://www.econbiz.de/10010839691
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The Soviet Accounting Bulletin, 1973-1983
ALEXANDER, David - In: Journal of Accounting and Management Information Systems 12 (2013) 2, pp. 345-378
The Soviet Accounting Bulletin was published from 1973 to 1983. It provided rare and fascinating direct insight into the role, function and position of the bookkeeper/accountant in the Soviet system, both in theory, e.g. through Lenin’s writing, and in practice, e.g. through extensive...
Persistent link: https://www.econbiz.de/10010684948
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An Analysis of the Convergence Level of Tangible Assets (PPE) According to Romanian National Accounting Regulation and IFRS for Smes
Buculescu, Maria Madalina; Velicescu, Bogdan Nicolae - In: Journal of Accounting and Management Information Systems 13 (2014) 4, pp. 774-799
This paper aims a comparative analysis between IFRS for SMEs and Romanian national accounting regulations concerning measurement of formal convergence level of definitions, treatment and policies of Property, Plant and Equipment (PPE) and highlighting main national fiscal rules related. With the...
Persistent link: https://www.econbiz.de/10011103276
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Using Importance Performance Analysis to Evaluate the Satisfaction of Activity-Based Costing Adopters
Charaf, Karim; Rahmouni, Ahmed Fath-Allah - In: Journal of Accounting and Management Information Systems 13 (2014) 4, pp. 665-685
general, Moroccan companies should put more effort into improving the use of their costing system. This research contributes …
Persistent link: https://www.econbiz.de/10011103277
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“Colorful” Approach Regarding Creative Accounting. An Introspective Study Based On the Association Technique
Balaciu, Diana Elisabeta; Bogdan, Victoria; Feleaga, Liliana - In: Journal of Accounting and Management Information Systems 13 (2014) 4, pp. 643-664
The research aims to make an introspection of the irrational behavior of the managers who, being under the pressure of … use creative accounting techniques. The research is based on the administration of a questionnaire to Romanian managers … relations with auditors and accountants, we have used in making up the questionnaire, a research method from the category of …
Persistent link: https://www.econbiz.de/10011103278
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The Value Relevance of Financial Distress Risk in the Case of RASDAQ Companies
Robu, Ioan-Bogdan; Robu, Mihaela-Alina; Mironiuc, Marilena - In: Journal of Accounting and Management Information Systems 13 (2014) 4, pp. 623-642
The financial distress risk concept has been referred as follow: negative net assets, insolvency, bond default, overdraft, unpaid dividends for the preferred stocks, bankruptcy etc. From all the stakeholders, investors are interested in the financial position and performance of a company and its...
Persistent link: https://www.econbiz.de/10011103282
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Audit Pricing, Start-Up Cost and Opinion Shopping
Tijani, Oladipupo Muhrtala; Uthman, Ahmad Bukola; … - In: Journal of Accounting and Management Information Systems 13 (2014) 4, pp. 686-718
The purpose of this paper is to predict the association between the effect of start-up cost and audit opinion shopping on the pricing strategies of medium-sized audit firms. Using a sample of 753 local –office-year observations between 2006 and 2011, we find evidence of a positive association...
Persistent link: https://www.econbiz.de/10011103283