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Tetiana Momot, Maria Karpushenko, Tang Linlin
Pág. 121 - 128
In modern conditions, the possibilities of Accounting Reporting do not meet the tasks of contentment the information needs of users of accounting data, which are aimed at obtaining evidence of the stable and sustainable functioning of both the business e...
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t b a
A carbon footprint is the number of greenhouse gases, released into the atmosphere by particular human activity. A carbon footprint can be a broad measured or be applied to the actions of an individual, a family, an event, an organization, or even an ent...
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Arif Perdana,Alastair Robb,Fiona Rohde,Jacqueline Birt
IS enables organizations to improve their productivity, streamline their business processes, and better understand the challenges and opportunities facing their business. These benefits can further accrue to individuals and organizations when they adopt ...
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Nakita Swait,Adnan Patel,Warren Maroun
AbstractUsing an exploratory interpretive research approach and International Financial Reporting Standards (IFRS) 13 as a case study, this article investigates the factors that affect the decision to adopt a specific IFRS early. The research findings ar...
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Gretha Steenkamp,Nicolene Wesson
AbstractOrientation: Institutional theory proposes that companies respond to environmental factors (such as changes in accounting requirements and the economy) in order to gain or retain legitimacy. As such, environmental factors can affect executiv...
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Daniel Botez
In 2009, the International Federation of Professional Accountants - IFAC initiated a process of reviewing reporting standards. The purpose of this process is to improve the auditor's way of communicating and to increase the relevance of the audit globall...
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Vladan Martic
Pág. 279 - 295
After more than a century-long and successful history of providing accounting and audit services, the accounting profession is faced with numerous challenges and opportunities of the XXI century. In parallel with the development of new technologies, orga...
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Nena Lim,Brian Perrin
Standard Business Reporting (SBR) is an Australian government initiative aimed at enhancing business productivity by reducing compliance costs. This initiative commenced in 2010 and is based on an international business language, eXtensible Business Repo...
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Lou X. Orchard, Matthew L. Hoag
Effective management of the revenue process is critical to the success and long-run viability of any business. The revenue process also entails an elevated risk area for financial reporting fraud (AICPA 2002; Beasley et al., 2010). Accordingly, this impo...
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