The advent of accounting in business governance: From ancient scribes to modern practitioners

J Axtell, LM Smith, W Tervo - International Journal of …, 2017 - inderscienceonline.com
General social theory provides a framework within which accounting and its role in
advancing business and society can be examined, including historical development and …

[PDF][PDF] IFRS and US GAAP: Some key differences accountants should know

CPA L Murphy Smith DBA - Management accounting quarterly, 2012 - imanet.org
BACKGROUND Professionals have widely touted advantages of a universal or global
system of accounting as a benefit to investors because it would allow them to easily …

An examination of inventory costing convergence under generally accepted accounting principles and international financial reporting standards

C Reineking, DH Chamberlain… - Journal of …, 2012 - papers.ssrn.com
Accounting principles in the United States are converging toward international standards. If
convergence continues, and there are proponents and detractors, then the US system of …

An examination of the agency theory problem of earnings management: is it an Anglo-Saxon cultural phenomenon?

RP Rodriguez Jr, SB Salter… - International Journal of …, 2015 - inderscienceonline.com
The arrangement in which a manager, that is, an agent, works for the benefit of a property
owner has been around since the beginning of human history. An early example is found in …

An examination of longitudinal study typologies for business research

S Linnhoff, KT Smith, LM Smith - International Journal of …, 2020 - inderscienceonline.com
Longitudinal studies have become a standard methodology for academic research that
examines issues in the ever-changing, complex global world of business. In business …

Development of and student reactions to an international accounting GIS case problem

FL Miller, KT Smith, LM Smith - International Journal of …, 2013 - inderscienceonline.com
A geographic information system (GIS) is an information technology tool which supports
presentation, analysis and communication of the geospatial dimension of data. GIS tools …

Development of and student reactions to an international consolidation case problem

SH Kratchman, LM Smith - Advances in Accounting, 2011 - Elsevier
Use of case problems is a well established pedagogy for enhancing student learning. This
paper describes development of an international consolidation case problem and reports …

[PDF][PDF] AZERBAIJAN STATE UNIVERSITY OF ECONOMICS–UNEC SABAH CENTER

EZ Rafiq - unec.edu.az
Accounting is an essential and complex system. The correct and effective construction of this
system, in some cases, depends on the future of the enterprise. The accounting …

[PDF][PDF] Ministry of Education Republic of Azerbaijan

S Suleymanli - 2018 - unec.edu.az
The effects of IAS and IFRS applications on the results of the analysis of the financial
statements of the enterprises have been examined in the study. In this direction, survey …

[PDF][PDF] IFRS Implications of IT

M Datardina, MWK Chiu - Citeseer
IFRS Implications of IT Page 1 IFRS Implications of IT ACC 626: IT Assurance & Computer-Assisted
Auditing Technique – Section 2 Malik Datardina Friday, July 01, 2011 Madeline Wan Kei …