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In economic and financial communication, the common language is represented by accounting rules consenting the process … it occurs the necessary accounting normalization process, involving a complex of rules set to uniform criteria which are … specific, or may derive from accounting practice can be established through legislation. The paper is presenting the …
Persistent link: https://www.econbiz.de/10015336547
Persistent link: https://www.econbiz.de/10015372912
a wide vаriеty of аrеаs, including finаncе, accounting, and auditing. Howеvеr, thе currеnt system of аccounting … contributes to реrsреctivеs on thе еvolution of digitаlizаtion in the accounting profession while highlighting trеnds in thе usе …
Persistent link: https://www.econbiz.de/10015401287
the accounting field, the cooperation between man and machine is becoming increasingly prominent in society. The objective … of this research to address the ethics of using artificial intelligence in the accounting firms by looking at the novel …
Persistent link: https://www.econbiz.de/10015401594
This study examines the existence of earnings management by travel agencies operating in Poland at the time of global disease threats over the last decade. To measure earnings management the estimation of total discretionary accruals was used constituting some changes in the working capital....
Persistent link: https://www.econbiz.de/10015401624
The article deals with the decision-making situation whether it is more advantageous for accounting entities in Czechia … to keep accounting according to Czech accounting regulations or to International Financial Reporting Standards. The … preparation of financial statements only in accordance with national accounting regulations may often not be sufficient. Different …
Persistent link: https://www.econbiz.de/10015401715
Today, companies should develop and operate in a sustainable and green society with the least possible negative environmental impact. At the global level, it is necessary to awaken and develop an awareness of the need to accept the concept of sustainable development, thus the application of the...
Persistent link: https://www.econbiz.de/10015403925
experiencing a transition from traditional accounting to sustainable accounting. Sustainable accounting is the practice of … accounting numerous world literature has been researched. In this research, papers within the Scopus databases were used to … development. Still, there is insufficient correlation and connection between sustainable accounting and sustainable development. A …
Persistent link: https://www.econbiz.de/10015403943