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Purpose This paper aims to highlight the influence of culture in the accounting profession and introduce/advance a … framework for cultural competence in the accounting field. Design/methodology/approach This paper is written for academics and … practitioners, focusing on strategies to promote cultural competency in the accounting profession. It includes professional …
Persistent link: https://www.econbiz.de/10015016133
different standardization initiatives that populated the emergency response effort. Research limitations/implications The paper … provides academics and policy makers with insights into the role played by accounting tools, templates, reports and guidelines … to coordinate different cost standardization initiatives. Originality/value Accounting guidelines that standardize costs …
Persistent link: https://www.econbiz.de/10015340397
accounting ethics education, more emphasis and awareness is required on the themes of integrity, independence, corruption and … insider trading. Four categories emerge for the ethics themes related to education in accounting: “Integrity to Accounting …-related elements be put in accounting education. Practical implications This study will make accounting educators, accountants and …
Persistent link: https://www.econbiz.de/10014789379
of qualitative accounting and management research and the attempt to learn from their respective experiences. Together …
Persistent link: https://www.econbiz.de/10015355104
Change of the economic and political system at the end of the last century led to the necessity of implementing reforms both in Georgia and the whole post-communist space in all fields of economy. It became necessary for proper management of economic activities of enterprises to establish the...
Persistent link: https://www.econbiz.de/10015335644
struggling to motivate employees. The aim of this study is to research into factors that influence the performance of employees …
Persistent link: https://www.econbiz.de/10015335668
The economic crisis caused by the Covid-19 pandemic has had the most severe impact on the financial accounting and …
Persistent link: https://www.econbiz.de/10015335771
, for the first time for that era, the double entry accounting method. This was a turning point in the history of accounting … Luca Paciolo played in the development of this science, to place into a context the evolution of accounting and of the …
Persistent link: https://www.econbiz.de/10015335799
Persistent link: https://www.econbiz.de/10015335800
The fast pace of business and the frequent changes in transactions make it impossible to eliminate risks from the financial market. An entity that transacts with financial instruments may be exposed to certain specific risk categories. Under these conditions, the entity is obliged to provide...
Persistent link: https://www.econbiz.de/10015335848