The authority to make decisions is often bundled with accountability. Decision makers are often made accountable for failures. We propose an incomplete-contract approach to investigate four systems of accountability: no accountability, personal accountability, collective accountability, and...

Статья посвящена проблемам взаимосвязи между оперативным, статистическим и бухгалтерским видами учета. Рассмотрены основные недостатки формирования...

This article summarizes the citations and the comments of contents of the entire year 1931 in periodical Účetní listy (The bookkeeping letters), which was based in pre-war Czechoslovakia as an important professional monthly magazine and was widely respected and accepted by experts.

В статье исследовано возникновение и развитие услуг кейтеринга (catering) в Украине. Рассматриваются вопросы нормативно-правового регулирования деятельности...