2007-2015 period through its accounting method, together with the problems faced by the system and the policy responses. …

identify potential ways of their improvement. The research helped to propose an alternative methodology to assess the financial … of a matrix of correspondence for a set of costs by the stages of an innovation project (event-based matrix accounting …

the accounting model to better reflect the compliance of businesses with "quality of growth" imperatives. Design …/methodology/approach - The paper rests on the entity theory of Littleton (1934). Findings - The new accounting model requires creating a new … the business firm. Research limitations/implications - This paper calls researchers to explore the theoretical avenues …