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80 articles for “Accounting”
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Research ArticleOpen accessEvery word in the titleSocial and Environmental Accounting Education and Sustainability: Educators' PerspectiveNorhayah ZulkifliProblem statement: It is asserted that any attempt to account for sustainability will need to reflect the tensions which exist between conventional accounting with its record of wealth accumulation and its focus on the pursuit of profit and the demands for a just and equitable society. Consequently, the argument that the current accounting education is deficient in promoting ethical awareness, … …Journal of Social Sciences, Vol. 7, Issue 1 · 18 Dec 2010 · 9,178 accessesView PDFCite
Research ArticleOpen accessEvery word in the titleThe Importance of Information through Accounting Practice in Agricultural Sector-European Data NetworkVazakidis Athanasios, Athianos Stergios, Ekaterini C. LaskaridouPresent study investigated the gap between accounting practices and the magnitude role of accounting information in the agricultural sector. Problem statement: Factors for this gap are: Current general accounting rules do not reflect the particularities of farming, the need of farm management, rural development and sustainability. The introduction of International Accounting Standard 41 (IAS 41) by International Accounting Standard Committee, … …Journal of Social Sciences, Vol. 6, Issue 2 · 30 Jun 2010 · 8,460 accessesView PDFCite
Research ArticleOpen accessEvery word in the titleReadiness in Meeting Globalization Challenges: A Case of Accounting Firms in MalaysiaArfah Salleh, Raduan Che Rose, Naresh Kumar, Lu Chee PengThe empirical study explored the relationships between firm’s characteristics and perceived readiness level of Malaysian Institute of Accountants firm members in meeting globalization challenges. In general all respondents indicated low readiness level in penetrating the global market. Seeing that the services sector is growing tremendously during the recent decades, there is a great opportunity for businesses to increase the export … …Journal of Social Sciences, Vol. 3, Issue 4 · 31 Dec 2007 · 7,826 accessesView PDFCite
Research ArticleOpen accessEvery word in the titleLeveraging COBIT 2019 to Measure the Accounting Software Implementation in High Schools for Better TransparencyJennifer Felicia, Johanes Fernandes Andry, Fransiskus Adikara et al.Technology is a tool that is always used in every human life today. Technology cannot just be used; technology must also be studied to find out whether it has played a good role or not. The research was conducted on business processes in secondary schools where the importance of technology is often underestimated, even though technology in schools also has … …Journal of Computer Science, Vol. 20, Issue 2 · 14 Jan 2024 · 6,502 accessesView PDFCite
Research ArticleOpen accessEvery word in the titleThe Impact of the Greek Economic Crisis on the Greek Construction Companies. Back to Basics: tHe Statistical Cost Accounting ModelEriotis Nikolaos, Kalantonis Petros, Papadopoulou Eleni et al.This study applies to the statistical cost accounting model to capture the impact of the Greek economic crisis on the returns of the Greek construction sector using the published financial statements of the construction firms listed on the Athens Exchange during 2005-2011. The evidence from our analysis suggests that the construction sector has been affected by the Greek crisis since … …American Journal of Economics and Business Administration, Vol. 5, Issue 4 · 24 Jun 2014 · 7,739 accessesView PDFCite
Research ArticleOpen accessEvery word in the titleEvaluating the Performance of Accounting Information Systems in Jordanian Private HospitalsMajed AlsharayriProblem statement: This study aimed at identifying the evaluation of accounting information systems performance used in the Jordanian private hospitals. Approach: In order to achieve the objectives of the study, a questionnaire has designed and developed for the purpose of data collection. Results: It was distributed to the individual’s sample which are (15) hospitals, (SPSS) software program was used in … …Journal of Social Sciences, Vol. 8, Issue 1 · 25 Jan 2012 · 8,536 accessesView PDFCite
Research ArticleOpen accessEvery word in the titleService-Learning in a Managerial Accounting Course: Developing the ‘Soft’ SkillsVictoria Calvert, Rafik KurjiProblem statement: This study explores the impact of a service-learning project embedded in a managerial accounting course through the lens of students’ technical, professional and personal development. Academic institutions and Business Schools in particular, are often criticized for producing graduates who are technically capable but lack the capability for teamwork, effective workplace communication and the ability to react effectively in … …American Journal of Economics and Business Administration, Vol. 4, Issue 1 · 3 Jan 2012 · 8,448 accessesView PDFCite
Research ArticleOpen accessEvery word in the titleWhy Construction Grammar Catches the Worm and Corpus Data can Drive you Crazy: Accounting for Idiomatic and Non-Idiomatic IdiomaticityThomas HerbstThis article outlines why the treatment of idiomatic elements in language in terms of constructions can be considered a real step forward in the understanding of the character of language. It is argued that construction grammar provides a theoretical basis for accommodating insights into the phraseological character of language that were gained in a number of fields such as corpus … …Journal of Social Sciences, Vol. 11, Issue 3 · 11 Sep 2015 · 8,788 accessesView PDFCite
Research ArticleOpen accessEvery word in the titleCritical Elements of Foreign Currency Translation: A Worldwide Informational and Accounting ProblemPaul E. HoltThe purpose of this study is to describe and clarify the foreign currency translation problem and to suggest normative criteria by which various methodologies can be tested. The translation problem is presented as a set of four critical questions: (1) whether translation should be done, (2) what numbers to use to translate foreign currency accounts into the reporting currency, (3) … …American Journal of Economics and Business Administration, Vol. 5, Issue 2 · 27 Nov 2013 · 7,497 accessesView PDFCite
Research ArticleOpen accessIn the keywordsDETECTING ASSET IMPAIRMENT EARNINGS MANAGEMENT ON IFRS CONTEXT: SOME EVIDENCE FROM GREEK LISTED COMPANIESEkaterini C. Laskaridou, Vazakidis Athanasios, Athianos StergiosThe purpose of this study is two fold: (a) to bring on issues of asset impairment manipulation in the IFRS context (b) to examine, any statistical inference validating impairment discretionary charges and firms’ earning experience. The Impairment Accounting Standard (IAS 36), enters new requirements for asset impairment provided to satisfying accrued loss amounts. Earning Management through the use of asset … …American Journal of Applied Sciences, Vol. 11, Issue 6 · 10 Apr 2014 · 7,682 accessesView PDFCite