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The paper is a commentary on the future of management accounting in Central and Eastern European countries, portrayed in the manuscript in the Journal Sustainability in its Special Issue titled "Corporate Social Responsibility (CSR) in Developing Countries: Current Trends and Development". The...
Persistent link: https://www.econbiz.de/10015195841
The purpose of this study is to investigate accounting professionals' perceptions of (1) importance of education phases and environmental conditions in development of ethics awareness, (2) approaches in accounting ethics education in university and professional pre-qualification, and (3)...
Persistent link: https://www.econbiz.de/10015195843
This study is an empirical research that aims to investigate what the labour market for the financial-accounting segment in Romania require in terms of professional and personal skills developed within the accounting education curriculum in the Romanian universities. Also, we investigate if the...
Persistent link: https://www.econbiz.de/10015195854
Research Question - What are the factors that influence the intention of Tunisian accounting firms to adopt the "XBRL" accounting information system? Motivation - The low level of awareness about XBRL adoption especially in developing countries and the latest developments of this information...
Persistent link: https://www.econbiz.de/10015195901
This paper focuses on some issues related to the cash flow statement in the context of accounting education in Turkey. I identify eight aspects related to the cash flow statement based on my experience in teaching IAS 7 Statement of Cash Flows, and discuss their evolution over time. The paper...
Persistent link: https://www.econbiz.de/10015195949
Research Questions- As an output of double-entry bookkeeping practices, when were the balance sheets first seen in Ottoman Empire? What factors (people, legislation, internationalization, etc.) impacted the layout or format of the balance sheets until the Capital Markets Law was enacted in 1982...
Persistent link: https://www.econbiz.de/10015195967
This paper investigates the impact of publicly disclosed information on market values for Romanian companies listed on Bucharest Stock Exchange, using as benchmark a more developed market, the Madrid Stock Exchange. The study is motivated by the European Union's decision to require the use of...
Persistent link: https://www.econbiz.de/10015195974
Major corporate financial shenanigans get away in the name of creative accounting. But, they need to be studied for lessons learned and strategies to avoid or reduce the incidence of such frauds in the future. It is essential for shareholders, particularly the common man who does not have any...
Persistent link: https://www.econbiz.de/10015195978
Researches on accounting history in Romania are sparse and generally overshadowed. The focus of this paper is to show a fresco of the first financial reporting attempts in Romania and also of the challenges that the drawing up of the first balance sheets brought about. The main conclusion of...
Persistent link: https://www.econbiz.de/10015195992
The purpose of this paper is to assess and integrate the application of the balance scorecard (BSC) logic into business networks identifying functions and use that such performance measuring tool may undertake for SME's collaborative development. Thus, the paper analyses a successful case study...
Persistent link: https://www.econbiz.de/10015196024