Výsledky vyhľadávania - "ACCOUNTING methods"

PCAOB inspection deficiencies and future financial reporting quality: Do the types of deficiencies matter?

Autori: Constance, Patience Lennox, Clive Li, Chan

Zdroj: Contemporary Accounting Research. Mar2025, Vol. 42 Issue 1, p121-152. 32p.

Predmety: *ACCOUNTING methods, *ACCOUNTING policies, *FINANCIAL statements, *AUDITORS, *BUSINESS enterprises, *AUDITOR-client relationships, *AUDITING

事项会计理论下会计信息处理研究.

Autori: 蒙俊辰 谭 芳

Zdroj: International Economy & Management. 2025, Vol. 6 Issue 8, p10-12. 3p.

Predmety: *ACCOUNTING methods, *MATERIALITY (Accounting)

木制品碳足迹核算方法现状与展望.

Alternate Title: A Review on Carbon Footprint Accounting Methods for Wood Products.

Autori: 宛瑞莹 熊先青 熊德军 a ďalší

Zdroj: China Forest Products Industry. Aug2025, Vol. 62 Issue 8, p90-96. 7p.

Predmety: *ACCOUNTING methods, *ECOLOGICAL impact, *STANDARDIZATION, CLIMATE change mitigation, CARBON emissions, WOOD products, RENEWABLE energy source management

Accounting for Cryptocurrencies*.

Autori: Anderson, Chelsea M. Fang, Vivian W. Moon, James R. Jr a ďalší

Zdroj: Journal of Accounting Research (John Wiley & Sons, Inc.). Sep2025, p1. 35p. 4 Illustrations.

Predmety: *CRYPTOCURRENCIES, *ACCOUNTING methods, *INVESTMENT risk, *MARKET value, *INVESTMENT policy, *ACCOUNTING firms, *PUBLIC companies

Geografický termín: UNITED States

Harnessing Blockchain for Sustainable Business Strategy: A Case Study on Enhancing Accounting Practices.

Autori: Biancone, Paolo Pietro Brescia, Valerio Oppioli, Michele a ďalší

Zdroj: Business Strategy & the Environment (John Wiley & Sons, Inc). Aug2025, p1. 18p. 3 Illustrations.

Predmety: *BLOCKCHAINS, *ACCOUNTING methods, *SUSTAINABLE commerce, *ORGANIZATIONAL change, *ORGANIZATIONAL governance, ENVIRONMENTAL compliance, TECHNOLOGY Acceptance Model, DIGITAL technology

EXPLORING PROF. EMIL MUNDORF'S 1935 MANAGERIAL ACCOUNTING REPORT ON ISTANBUL FELT FACTORY.

Alternate Title: PROF. EMİL MUNDORF’UN 1935 TARİHLİ İSTANBUL ÇUHA FABRİKASI YÖNETİM MUHASEBESİ RAPORUNUN İNCELENMESİ.

Autori: Polat, Levent Taşar, Sezin Açık

Zdroj: Accounting & Financial History Research Journal / Muhasebe ve Finans Tarihi Araştırmaları Dergisi.. tem2025, Issue 29, p51-67. 17p.

Predmety: *HISTORY of accounting, *ACCOUNTING methods, *MANAGERIAL accounting, *FACTORIES, HISTORICAL analysis

The phenomenon of China's carbon accounting policies and practices.

Autori: Li, Shuwen Zakaria, Zarina

Zdroj: Journal of Accounting & Organizational Change. 2025, Vol. 21 Issue 4, p617-638. 22p.

Predmety: *EMISSIONS trading, *ACCOUNTING methods, *GOVERNMENT policy, *CARBON offsetting, SUSTAINABLE development reporting, SUSTAINABILITY

Geografický termín: CHINA

Myth and accounting failure: The case of Ferrovia Leopolda 1842–1859.

Autori: Antonelli, Valerio Miley, Frances Myfanwy Read, Andrew Farley a ďalší

Zdroj: Accounting History. Aug2025, Vol. 30 Issue 3, p497-519. 23p.

Predmety: *ACCOUNTING methods, *BOOKKEEPING, *RAILROAD companies, *RAILROADS, MYTH, RAILROAD trains

Osoby: BARTHES, Roland, 1915-1980

The Transition in Accounting Paradigms from the Tuscan School to the Venetian School in Italy: A Study of the Contribution of Vincenzo Gitti under the Kuhnian Epistemological Model.

Autori: Prencipe, Antonio¹ (AUTHOR)

Zdroj: Accounting Historians Journal. Jun2025, Vol. 52 Issue 1, p75-94. 20p.

Predmety: *ACCOUNTING methods, *ACCOUNTING, SCHOLARS

TMS 41 (TARIMSAL FAALİYETLER) STANDARDI KAPSAMINDA BİR YILDAN FAZLA SÜRELİ YETİŞTİRİLEN MEYVELİ VE MEYVESİZ (ORMAN AĞAÇLARI VE SÜS BİTKİLERİ) AĞAÇLARIN MUHASEBELEŞTİRİLMESİ.

Alternate Title: ACCOUNTING OF FRUIT TREE AND FRUITLESS TREES GROWED FOR MORE THAN ONE YEAR UNDER TAS 41 (AGRICULTURAL ACTIVITIES) STANDARD.

Autori: TANDOĞAN, Mesut¹ mesutnil@hotmail.com

Zdroj: Accounting & Auditing Perspective Magazine / Muhasebe ve Denetime Bakış. May2025, Vol. 25 Issue 75, p1-25. 25p.

Predmety: *ACCOUNTING methods, *AGRICULTURAL industries, *VALUATION, ORNAMENTAL plants, AGRICULTURE

Explanatory Factors of the Accounting Choices for Investments Under IAS 27 of Listed European Union Entities.

Autori: Ribeiro, Maria Gomes Dos Santos, Paula Albuquerque, Fábio

Zdroj: Journal of Corporate Accounting & Finance (Wiley). Apr2025, Vol. 36 Issue 2, p55-66. 12p.

Predmety: *ACCOUNTING, *ACCOUNTING methods, *CORPORATE investments, *VALUATION of investments, *FINANCIAL markets, *ACCOUNTING standards, *FINANCIAL statements, LOGISTIC regression analysis

Korporácia: EUROPEAN Union

Облік та аудит витрат виробництва та калькулювання собівартості продукції військового призначення під час воєнного стану та післявоєнного відновлення: інституційний аспект.

Alternate Title: Accounting and Auditing of Costs and Costing of Military Products during Martial Law and Post-War Reconstruction: Institutional Aspect.

Autori: Яценко, Вікторія¹ iktorijajacenko@gmail.com

Zdroj: Accounting & Finance / Oblìk ì Fìnansi. 2025, Vol. 108 Issue 2, p22-31. 10p.

Predmety: *COST accounting, *ACCOUNTING methods, *SOCIAL accounting, *SOCIAL enterprises, *AUDITING, MARTIAL law, POSTWAR reconstruction, RESISTANCE to change

群体混合属性广义灰靶决策中的信息集结方法.

Alternate Title: Information Aggregation Methods for Group Decision-making Based on Generalized Grey Target with Mixed Attributes.

Autori: 马金山 朱宏亮 袁智琦

Zdroj: Science Technology & Engineering. 2025, Vol. 25 Issue 22, p9241-9248. 8p.

Predmety: *GROUP decision making, *ACCOUNTING methods, *AGGREGATION operators

The role of relativistic effects in anisotropy for NMR shielding tensors: A study using the LRESC model.

Autori: Aucar, Juan J. Maldonado, Alejandro F. Melo, Juan I.

Zdroj: Journal of Chemical Physics; 5/21/2025, Vol. 162 Issue 19, p1-14, 14p

Predmety: ANGULAR momentum (Mechanics), RADIATION shielding, MAGNETIC shielding, ACCOUNTING methods, ANISOTROPY

Türkiye'deki Kamu İdarelerine Tahsis Edilen Avrupa Birliği Mali Yardımlarının Muhasebeleştirilmesi.

Alternate Title: Accounting for the European Union Financial Assistance Allocated to Public Administrations in Turkey.

Autori: Onocak, Derya¹ onocakd@cumhuriyet.edu.tr

Zdroj: Journal of Accounting Institute / Muhasebe Enstitüsü Dergisi. oca2025, Issue 72, p27-44. 18p.

Predmety: *ACCOUNTING methods, *FINANCIAL aid, *FINANCIAL instruments, *ACCOUNTING, EUROPEAN Union membership

Korporácia: EUROPEAN Union

رهنمودی برای تحول در پژوهشهای کمی حسابداری ایران گذر از الگوی محلی به الگوی علمی بین المللی.

Alternate Title: A Guideline for the Evolution of Quantitative Accounting Research in Iran: Shifting from Local to International Scientific Patterns.

Autori: فخرالدین محمدرض&¹ fakhroddin.mr@gmail.com

Zdroj: Accounting & Auditing Review. 2025, Vol. 32 Issue 1, p117-162. 46p.

Predmety: *ACCOUNTING methods, EVIDENCE gaps, COMPARATIVE method, TEST interpretation, MEASUREMENT errors

TRACKING THE EVOLUTION OF ACCOUNTING IN INDIA: FROM ANCIENT TO MODERN PRACTICES.

Alternate Title: RASTREANDO LA EVOLUCIÓN DE LA CONTABILIDAD EN INDIA: DE LAS PRÁCTICAS ANTIGUAS A LAS MODERNAS.

Autori: JOSHI, AAKASH¹ joshiaakash18@gmail.com

Zdroj: Ad-minister. ene-jun2025, Issue 46, p110-126. 18p.

Predmety: *FISCAL year, *ACCOUNTING methods, *FINANCIAL statements, *CORPORATE accounting, *INVESTOR protection

Contextual Considerations of Audit Technology Acceptance, Accounting Regulations, Administrative Influences, and Organizational Efficiency: A Novel I-TOE Adoption Formulation.

Autori: Khan, Mohammed Arshad¹ m.akhan@seu.edu.sa

Zdroj: Pakistan Journal of Life & Social Sciences. 2025, Vol. 23 Issue 1, p4563-4582. 20p.

Predmety: *HISTORY of accounting, *ACCOUNTING methods, *ACCOUNTING standards, *FINANCIAL statements, *FINANCIAL performance

Trusting the trustless blockchain for its adoption in accounting: theorizing the mediating role of technology-organization-environment framework.

Autori: Seshadrinathan, Sujata Chandra, Shalini

Zdroj: Financial Innovation. 1/14/2025, Vol. 11 Issue 1, p1-39. 39p.

Predmety: *ACCOUNTING methods, *BLOCKCHAINS, *ACCOUNTING, *INNOVATION adoption, TECHNICAL literature

ظهور رویکرد رادیکالیسم در اِعمال تغییرات بنیادی در حرفه‌ی حسابداری: آزمون روش کیفی تعاملی.

Alternate Title: The Emergence of the Radicalism Approach of Applying Fundamental Changes in the Accounting Profession: A Test of Interactive Qualitative Method.

Autori: مهدی ابراهیم خان سید حسین شاکر طا&#1607 مهرداد اله قلی ز&#1575

Zdroj: Empirical Studies of Financial Accounting. Winter2025, Vol. 21 Issue 84, p229-277. 49p.

Predmety: *ACCOUNTING methods, *CAPITAL market, THEMATIC analysis, GOAL (Psychology), RADICALISM