Showing 1 - 10 of 14
There is a substancial literature on the accounting procedures needed to track down the costs of quality control and … rise to new accounting needs. In this article we take one example of an industry, wine production, where in most countries …, Australia, Canada, New Zealand and Spain, and identify a variety of ways in which a more sophisticated approach to accounting …
Persistent link: https://www.econbiz.de/10005572568
accounting differences. The position for Spain is briefly outlined in previous research but without examination of any specific … accounting issues except, in outline only, depreciation and the tax-free revaluation of assets from 1977 to 1983. The absence of … a detailed study of the major tax/accounting linkages for Spain is of particular importance because the relationship is …
Persistent link: https://www.econbiz.de/10005572666
. The aim of this paper is to provide empirical evidence that the use of accounting-based information could significantly … sample of farms of Catalonia, Spain. One model included non-accounting-based variables, while the other also considered … accounting-based variables. It was found that accounting added significant information to predict various degrees of farm …
Persistent link: https://www.econbiz.de/10005772003
. Firstly, this paper considers the relevance of international accounting harmonisation for European business. It then proceeds …Despite attempts to secure harmonisation of accounting practice, significant variations in accounting rules and … to examine accounting regulation in three countries: Spain, Sweden and Austria, highlighting the key regulatory issues of …
Persistent link: https://www.econbiz.de/10005772027
teaching are not equally valued when deciding on faculty promotion. This conclusion creates a potential conflict for accounting … personal experience of accounting academics working in these countries. Specifically, we focus on the following issues: (i) The … perceived value of teaching and research for career success and (iv) The interaction between professional accounting and …
Persistent link: https://www.econbiz.de/10005772050
In Spain both accounting practice and accounting research have been strongly influenced by accounting practices … identified the potential for accounting reports to serve a wide range of users. 2) Identifies the ways in which English language … accounting conceptual frameworks have paid lip service to a range of user needs, but in practice have excluded users other than …
Persistent link: https://www.econbiz.de/10005772193
Until recently farm management made little use of accounting and agriculture has been largely excluded from the scope … of accounting standards. This article examines the current use of accounting in agriculture and points the need to … establish accounting standards for agriculture. Empirical evidence shows that accounting can make a significant contribution to …
Persistent link: https://www.econbiz.de/10005772284
As companies and shareholders begin to note the potential repercussions of intangible assets upon business results, the … inability of the traditional financial statement model to reflect these new ways of creating business value has become evident … model to reflect these new ways of creating business value. However, there are few prior studies measuring on a quantifiable …
Persistent link: https://www.econbiz.de/10005772310
referred accounting journal in Spain. Published by the Spanish Association for Accounting and Business Administration (AECA …), this journal is at the heart of the emergence of a distinctly Spanish academic accounting community. Our study is based on …: 1. An analysis of 100 issues of REFC covering the period from 1985 to 1999. 2. A questionnaire to Spanish accounting …
Persistent link: https://www.econbiz.de/10005772363
This study presents a portrait of the Spanish academic accounting community in 1995, based upon a questionnaire … circulated to Spanish accounting academics in 1995 and upon an analysis of authorship and citations in the main Spanish … accounting journals. The approach to these analyses is grounded in similar studies which have been carried out in the United …
Persistent link: https://www.econbiz.de/10005772590