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There is currently considerable interest in the topic of internal audit and its contribution to exact management of any business economic resources. Within this framework of extremely fluid business environment, the research tested the hypothesis about the role of internal auditing for the...
Persistent link: https://www.econbiz.de/10010289388
perpetrators, and industries hardest hit by occupational frauds. Although many accounting programs are now including courses in … and suggests a method for integrating fraud prevention and detection education into the undergraduate curricula of non-accounting …
Persistent link: https://www.econbiz.de/10011205965
There is currently considerable interest in the topic of internal audit and its contribution to exact management of any business economic resources. Within this framework of extremely fluid business environment, the research tested the hypothesis about the role of internal auditing for the...
Persistent link: https://www.econbiz.de/10008914238
-carrying railroads. This study focuses on the following research question: Which accounting concepts and information do managers use in … decision making? From a list of accounting concepts from a popular Managerial Accounting textbook, managers assessed the level … of importance for each accounting concept. This study helps accounting educators design the Managerial Accounting course …
Persistent link: https://www.econbiz.de/10014053029
Nonprofit Organizations (NPOs) face numerous challenges in maintaining accountability. The lack of financial accountability creates risks in goal achievement. An environment of accountability positively contributes to the effectiveness and efficiency of operations. We interviewed 22 participants...
Persistent link: https://www.econbiz.de/10013003798
finds that valuation usefulness of earnings to book value per share (accounting valuation) has reduced …
Persistent link: https://www.econbiz.de/10013029754
In his review of 30 years of research in Prospect Theory, Barberis (2013) notes that support for Prospect Theory had come mainly from the laboratory. In this paper, I write about a recurring phenomenon in real life that is consistent with Prospect Theory predictions in decision-making loss...
Persistent link: https://www.econbiz.de/10013032056
The subject, importance, application, origin and discipline of accounting is grossly misunderstood in this modern age … Patrick Enyi, a professor of accounting and quantitative techniques explored and explained the subject of accounting from a …
Persistent link: https://www.econbiz.de/10012983392
analysis. This challenges management accounting's role in effectively supporting the management decision making process. The … emerging area of business analytics can potentially extend the domain of management accounting to the comprehension of business … (PMA) as the next extension in management accounting research and practice. Specifically, it defines PMA as the …
Persistent link: https://www.econbiz.de/10013139436
development is based upon have a variety of problems getting their current management accounting system, standard costing systems …
Persistent link: https://www.econbiz.de/10013099646