The article aims to show the main current directions in terms of environmental liabilities assessment and accounting. Much has been done in the last couple of decades to address the environmental issues. Still, there is much arguing if the standards are developing as fast as the humans'...

Companies of different size and sector regularly publish sustainability reports in order to record and disseminate their activities aimed at contributing to sustainable development and to refl ect their corporate social responsibility. From the various existing suggestions for such reports, the...

Art und Umfang der Finanzberichterstattung von Unternehmen über ihre kooperativen Aktivitäten sind umstritten - anekdotische Evidenz und rechnungslegungstheoretische Betrachtungen attestieren mitunter eine zu geringe Transparenz. Um diese Kritik einer empirischen Untersuchung zuführen zu...

Art und Umfang der Finanzberichterstattung von Unternehmen über ihre kooperativen Aktivitäten sind umstritten - anekdotische Evidenz und rechnungslegungstheoretische Betrachtungen attestieren mitunter eine zu geringe Transparenz. Um diese Kritik einer empirischen Untersuchung zuführen zu...

A continuous flow of reliable, relevant and financially important information is necessary for making economically justified and strategic investment decisions. Economic globalization has contributed to the need of creating a unified language for communication, a single set of international...

Why would it be important to study the financial statements of a company? The answer depends on the particular interest of everyone - whether you are a creditor, shareholder, potential investor, manager, government agency or a trade union leader. For example, short-term lenders, such as banks...

In Romania, unfortunately, here we can not speak of the existence of interim financial reports. The financial statements required to be submitted to the tax authorities for the first half of each fiscal year are rather too short list of the main economic - financial indicators than a tool that...

A vállalatok hitelkockázatának megítélését szolgáló scoring modellekben általánosan elterjedt a számviteli adatok alapján kalkulált hányados típusú pénzügyi mutatószámok alkalmazása. E változók körében azonban vannak olyanok, amelyek mérlegtételeket (mint stock...

This paper aims to provide an overview of the key themes in the development of carbon accounting and auditing over the past twenty years. The evolution of the field since the Kyoto Agreement of 1997 has been divided into four stages. The need to account for and disclosure of greenhouse...

The aim of the paper is to provide an overview of the evolution of the accounting culture in the last decades and it shows how accounting became an efficient instrument for preventing discrimination in vulnerable communities. The role of the accountant became very important after the 2008...

Bilanzrichtlinienumsetzungsgesetz (kurz BilRUG) hat der deutsche Gesetzgeber die Rechnungslegung nach HGB in einigen wesentlichen Aspekten reformiert. Die wichtigsten Änderungen betreffen die neuen Schwellenwerte für Unternehmensgrößenklassen sowie den Aufbau der Gewinn-und-Verlustrechnung....

Household budget surveys in sub-Saharan Africa are designed to facilitate poverty measurement and may fail to fully capture consumption in wealthy households. As a result, inequality is likely underestimated. We address upper tier consumption underreporting by aligning consumption derived from...

When self-interested agents compete for scarce resources, they often exaggerate the promise of their activities. As such, principals must consider both the quality of each opportunity and each agent's credibility. We show that principals are better off with less transparency because they gain...

This paper critically examines the potential movement from accounting of war to accounting of peace. The 20th century capitalist economy developed in the war, and also stimulated the war. In contradiction with the current state of facts, some economists such as Vandana Shiva promote the idea of...

The aim of this paper is to explore the viability of off-shoring of accounting services to foreign companies by providers of such services located in Republic of Macedonia. We have assessed the potentials of accountants in Republic of Macedonian to offer off-shored accounting services by using...

The paper explores knowledge management (KM) through the accounting and auditing field, emphasizing the authors’ research results designed to examine the Romanian firms’ perspective on KM. The authors strive to understand how the audit firms manage their knowledge aiming at providing quality...

As the cloud-based technologies gain more customers each day, the need for understanding the “economics of cloud” arises, together with the need for strategic measurement of different cloud or non-cloud-based infrastructure options. In such context, the option for the cloud technologies...

Innovations are an important, although imprecise conceptual category. They are perceived differently depending on the accepted scientific perspective. The article verifies the concept of innovation in terms of marketing and accounting. The main aim of the paper is to identify problems and...

The main objective of this paper is to test a research hypothesis regarding the preference for IFRSs adoption in Islamic countries. The hypothesis has been tested on a dataset of 38 Islamic countries inside the framework of a Discrete and Limited Dependent Variable Model. We have obtained robust...

Central banks around the world have substantial domestic and foreign financial assets and liabilities on their balance sheets reflecting their role as monetary authorities. This paper explores the long-term trends in risk and return in central banking using the central bank of Denmark, Danmarks...

A szerzők tanulmányukban nemzetközi kitekintés után a magyar számviteli szakemberek kompetenciáinak vizsgálatát mutatják be. Kutatásuk célja a számviteli képzés tartalmi és módszertani továbbfejlesztése érdekében a számviteli szakemberekkel szemben támasztott kompetenciák...

Financial reporting is nowadays, the basis of the decision making, investment and commercial and financial transactions. The present form of the financial reporting is based on history and human evolution, being observed even in Egyptian period. The paper is presenting the evolution of financial...