Thematische Bibliographien / Accounting

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Konferenzberichte
Berichte der Organisationen

Auswahl der wissenschaftlichen Literatur zum Thema „Accounting“

Autor: Grafiati

Veröffentlicht am 4. Juni 2021

Zuletzt aktualisiert am 25. Juli 2025

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Zeitschriftenartikel zum Thema "Accounting"

Sumar, Ramiro Rodrigues. "Accounting Automation and the Future of the Accounting Profession." Núcleo do Conhecimento 17, no. 06 (2021): 167–81. https://doi.org/10.32749/nucleodoconhecimento.com.br/accounting/accounting-profession.

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The presence of quality in the services provided is indeed indispensable for the survival of the accounting profession, since it translates into the objective of an accountant. Information systems, new artificial intelligence technologies and innovation, when connected with the expertise of accounting professionals, can result in greater performance of companies and, consequently, the economy. Considering that the profession of the accountant seeks to provide tax information to the tax authorities, this article aims to demonstrate that this profession is in a process of migration with regard t

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Sari, Devi Novita, and Dwi Tirta Kencana. "Analisis Pengaruh Penghargaan Finansial, Pelatihan Profesional, Nilai–Nilai Sosial Terhadap Minat Mahasiswa Akuntansi Dalam Memilih Karir Sebagai Akuntan Publik." Ekonomi, Keuangan, Investasi dan Syariah (EKUITAS) 6, no. 4 (2025): 701–6. https://doi.org/10.47065/ekuitas.v6i4.7230.

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The reason for the low number of public accountants is due to the lack of interest of accounting student in this profession. Infact, the public accounting profession is an important proffesion because the publik accounting profession working in a piblik accountig firm (KAP) is a proffesion that aims to prove the princples of transparancy, accountability, liability, independence and fairness that have been implemented in financial report. This research aim to test and analyzw how influential financial rewards, professional training, and social values are on students’ nterest in choosing a caree

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Vosselman, Ed. "The performativity of accounting: advancing a Posthumanist understanding." Qualitative Research in Accounting & Management 19, no. 2 (2022): 137–61. http://dx.doi.org/10.1108/qram-04-2021-0062.

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Purpose The purpose of this paper is twofold. First, it seeks to articulate a framework for different conceptions of accounting’s performativity. Second, it aims to advance a Baradian posthumanist understanding of accounting’s performativity. Design/methodology/approach The paper traces different foundational conceptions of performativity and then articulates and substantiates different conceptions of accounting’s performativity. It advances one of these conceptions by producing a Baradian posthumanist understanding of accounting’s performativity. Findings Seven conceptions of performative acc

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Heck, Jean L., and Robert E. Jensen. "AN ANALYSIS OF THE EVOLUTION OF RESEARCH CONTRIBUTIONS BY THE ACCOUNTING REVIEW, 1926–2005." Accounting Historians Journal 34, no. 2 (2007): 109–41. http://dx.doi.org/10.2308/0148-4184.34.2.109.

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In her presidential message to the American Accounting Association (AAA) in August 2005, Judy Rayburn discussed the issue of the relatively low citation rate for accounting research compared to finance, management, and marketing. Rayburn concluded that accounting's low citation rate was due to a lack of diversity in topics and research methods. In this paper, we provide a review of the AAA's flagship journal, The Accounting Review (TAR), following its 80 years of publication, and describe why some recent AAA leaders believe that significant changes should be made to the journal's publication a

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Supriya., H. "Forensic Accounting - Emerging Trend in Indian Accounting Field." International Journal of Trend in Scientific Research and Development 3, no. 4 (2019): 733–34. https://doi.org/10.31142/ijtsrd23896.

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Forensic accounting is upcoming trend in Indian accounting field, forensic accountant is differ from other accountant, while other accountant look at the number but forensic accounting look beyond the number, it involves integration of investigation ,auditing, accounting skills to proceed in legal matter. It came to limelight in India after corporate frauds and white collar crimes however there is difficulty in adopting it and lack of awareness among people regarding forensic accounting. Supriya. H "Forensic Accounting - Emerging Trend in Indian Accounting Field" Published in Interna

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Jorge Alves Gomes, Paulo. "THE PORTUGUESE ACCOUNTANTS: A IMPORTANT ROLE ON MANAGEMENT ACCOUNTING USE? AND IN FIRM PERFORMANCE?" International Journal of Advanced Research 11, no. 02 (2023): 418–37. http://dx.doi.org/10.21474/ijar01/16267.

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Currently the role of accountants in firms is changing. Increasingly, accountants should have adequate skills not only in terms of financial accounting, but also skills in terms of management accounting that help in the decision-making process and in the performance of firms.The use of management accounting practices, and the respective instruments, has been gaining more and more importance in the business sector, presenting very satisfactory results, contributing greatly to the achievement of a companys competitive advantage over others operating in the same field of activity.There are some s

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Eremeeva, Ol'ga. "Accounting for Future Events: Objects of Accounting." Auditor 6, no. 6 (2020): 40–46. http://dx.doi.org/10.12737/1998-0701-2020-40-46.

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. The article defines the methodology of accounting for future events. The author's concept is disclosed and the list of objects of accounting observation of future events is given. The components of the methodology are presented: accounting objects, accounting tools. Grouping of objects of accounting observation of future events by objects of accounting, tasks of observation, and accounting tools. Using the methodology, an accountant can have a convenient tool for conducting integrated accounting, accounting for future events.

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Khan, Muhammad Akram. "On Islamic Accounting." American Journal of Islam and Society 11, no. 1 (1994): 120–21. http://dx.doi.org/10.35632/ajis.v11i1.2461.

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Islamic accounthg is an emerging field of study. With the establishmentof several Islamic banks, interest in this area has increased. Thepresent booklet is a master’s thesis, submitted to the Intemational Universityof Japan, consisting of four chapters and five appendices. Chapterone reviews western accounting and its evolution. Its main argument isthat western accounting developed in response to the needs of evolvingcapitalism. Due to social assumptions of the primacy of self-interest andthe profit motive, accounting serves the needs of business and not thoseof society. Society makes only an

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Abreu, Rute. "Accounting for Citizenship: The Role of Accountant." Procedia Economics and Finance 26 (2015): 933–41. http://dx.doi.org/10.1016/s2212-5671(15)00909-0.

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Gallhofer, Sonja, and Jim Haslam. "Accounting and the Benthams - or accounting's potentialities." Accounting, Business & Financial History 4, no. 3 (1994): 431–60. http://dx.doi.org/10.1080/09585209400000057.

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Dissertationen zum Thema "Accounting"

Hamilton, Susan Elizabeth. "Accounting for identity : becoming a chartered accountant." Thesis, University of Stirling, 2007. http://hdl.handle.net/1893/127.

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This is a qualitative study which draws on the interpretivist tradition to research the processes by which Chartered Accountant (CA) students begin to develop their sense of professional identity. The thesis draws upon recent research on identity in early professional learning, in particular the aspects of becoming and belonging through which people enter into a community of practice. The purpose of the research is to understand the developing professional identity of students of the Institute of Chartered Accountants of Scotland (CA Students). In order to develop this understanding, data gath

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Diggle, Graham. "European accounting harmonisation and German accounting change." Thesis, University of Reading, 1996. http://ethos.bl.uk/OrderDetails.do?uin=uk.bl.ethos.308037.

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Szymczyk-Madej, K., and J. Madej. "Accounting patterns in the accounting information system." Thesis, Київський національний університет технологій та дизайну, 2017. https://er.knutd.edu.ua/handle/123456789/7210.

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Valentinčič, Aljoša. "Accounting conservatism, earnings components and accounting losses." Thesis, University of Glasgow, 2004. http://theses.gla.ac.uk/1137/.

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This study provides evidence on accounting conservatism based on a large sample of publicly-quoted UK companies over the period 1969-2001. The effects of conservation accounting are studied both indirectly and directly by using earnings measures containing varying levels of accruals and by further decomposing earnings into its operating cash flows and distinct accruals components. The analyses are also separated according to the sign of earnings and earnings components, and account for the effects of asset-recognition rules. Even though conservatism is an accruals phenomenon, this is the first

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Harakeh, Mostafa. "Information asymmetry, accounting standards, and accounting conservatism." Thesis, University of Manchester, 2017. https://www.research.manchester.ac.uk/portal/en/theses/information-asymmetry-accounting-standards-and-accounting-conservatism(1f09d3c2-a25f-40de-8543-e58b80ba0743).html.

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This thesis consists of three self-contained essays, each assessing the interaction between financial accounting and information asymmetry from a different aspect. In the first two essays, I examine how a change in the information environment affects the behavior of market participants. In the third essay, I evaluate the empirical measurement of conditional conservatism in accounting data. Together, these studies contribute to the understanding of the role of financial reporting in mitigating the information gap between stakeholders. In the first essay, I explore the impact of the mandatory ad

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Jones, Christopher. "ETSU's Accounting Program: Creating CPAs." Digital Commons @ East Tennessee State University, 2021. https://dc.etsu.edu/honors/635.

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Becoming a Certified Public Accountant (CPA) is the goal of many aspiring accountants. Universities and colleges prepare students to gain the necessary skills to pass this certification exam; however, the CPA exam is increasingly difficult, and students continuously struggle trying to pass all four parts of the CPA exam. The goal of this research project is to gain a better understanding of how ETSU can better prepare students to become CPA exam ready, since this certification leads to increased job opportunities, pay, etc. A survey was sent out to 90 previous graduate students at ETSU with bo

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Edelmann, Gerhard. "International Accounting Standards and Changes in Accounting Terminology." Department für Fremdsprachliche Wirtschaftskommunikation, WU Vienna University of Economics and Business, 2010. http://epub.wu.ac.at/144/1/document.pdf.

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The language of accounting is subject to continuous change. One of the reasons for a change in terminology is the introduction of new legal requirements that bring about a change in the underlying concepts and therefore the need for new specific terms. Such a situation was created by the Regulation (EC) No. 1606/2002 on the application of international accounting standards (IAS). This regulation aims at harmonising ac-counting standards and procedures relating to the preparation and presentation of financial statements. It requires all EU companies listed on a regulated stock market to prepare

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Pellegrini, Silvana <1992&gt. "Accounting Quality in the Accounting System of China." Master's Degree Thesis, Università Ca' Foscari Venezia, 2017. http://hdl.handle.net/10579/11554.

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The first part of this work,”Accounting quality in the accounting system of China”, focuses on the changes that Chinese accounting system has faced throughout the years. I will start from the four main stages in which Chinese accounting convergence is divided, that took place respectively in 1992, 1998, 2001 and 2006. In the last section of this chapter, I will outline the further developments in Chinese convergence process. The second part of this work focuses on accounting quality and its measurement approaches. The first part of this chapter is dedicated to the different definitions of acc

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Zancanaro, Giulia <1996&gt. "Behavioural accounting: are accounting terms lost in translation?" Master's Degree Thesis, Università Ca' Foscari Venezia, 2021. http://hdl.handle.net/10579/19774.

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This thesis will start from accounting theory, and various approaches for its elaboration will be presented, focusing on the behavioural accounting one. In the past, there was the idea that individuals making decisions always act in a rational way, but nowadays this belief’s credibility has diminished, starting to be substituted by studies focusing on how the actions and decisions can be influenced, by adopting the behavioural accounting approach. Then, given that financial reporting is about communicating accounting information to users to enable them to make decisions, a lack of consideratio

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Loesch, Hannes. "Kundenorientiertes Accounting." St. Gallen, 2005. http://www.biblio.unisg.ch/org/biblio/edoc.nsf/wwwDisplayIdentifier/01665876002/$FILE/01665876002.pdf.

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Bücher zum Thema "Accounting"

Baholdina, Irina, and Nina Golysheva. Accounting and financial accounting. INFRA-M Academic Publishing LLC., 2021. http://dx.doi.org/10.12737/1121598.

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The textbook consists of 15 chapters, as well as a set of practical (situational) cases for independent work of students of economic universities and faculties. Each chapter contains methodological guidelines for practical classes and situational tasks that allow integrating the knowledge gained in the process of studying financial accounting. The final part of the textbook contains a cross-cutting task, the solution of which allows the student to complete an internship as an accountant at a conditional enterprise. The complex of practical (situational) cases for students ' independent w

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Sigidov, Yuriy, Galina Yasmenko, Elena Oksanich, et al. Accounting and analysis. INFRA-M Academic Publishing LLC., 2022. http://dx.doi.org/10.12737/1867627.

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The textbook outlines the most important aspects of accounting and analysis of assets, liabilities and capital of the organization. The presented material consists of two parts. The first part sets out the concept, tasks and functions of accounting, regulatory regulation of accounting in the Russian Federation, ethical requirements for an accountant; describes the subject and method of accounting, types and structure of accounting accounts and rules for the formation of correspondence accounts; organizational and methodological foundations of economic analysis are considered. The second

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Sigidov, Yuriy, Elena Oksanich, and Galina Yasmenko. Accounting and financial accounting. INFRA-M Academic Publishing LLC., 2024. http://dx.doi.org/10.12737/1937130.

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The textbook outlines the most important aspects of accounting for financial accounting of assets, liabilities and capital of an organization, the concept, tasks and functions of accounting, regulatory regulation of accounting in the Russian Federation; describes the subject and method of accounting, types and structure of accounting accounts and rules for the formation of accounting records. The methods of accounting for financial accounting of assets, liabilities and capital of the organization are presented. The basics of the formation of accounting (financial) statements of an economic ent

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Minars, David. Accounting. Barron's Educational Series, 1992.

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Gadzhiev, Nazirhan, Natal'ya Ivlicheva, Pavel Ivlichev, et al. Accounting. INFRA-M Academic Publishing LLC., 2019. http://dx.doi.org/10.12737/1032771.

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The textbook contains 29 topics that reveal the specifics of the discipline "Accounting". Their study will allow students to master the basic techniques, accounting techniques, learn to identify errors and violations in the work of the organization, signs of economic crimes, acquire skills in working with regulatory documents regulating accounting and financial work in the line of economic security and anti-corruption. Meets the requirements of the Federal state educational standards of higher education of the last generation. Designed for students majoring in 38.05.01 " Economic s

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Fardon, Michael. Accounting. Osborne, 1992.

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Burmistrova, Lyudmila. Accounting. INFRA-M Academic Publishing LLC., 2021. http://dx.doi.org/10.12737/1045886.

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the textbook reveals the basics of accounting and reporting. This knowledge will help economists and managers to better understand the work of accountants, quickly and carefully make management decisions based on the processes occurring in the organization's finances. It contains the most important concepts and definitions. Raises the main problems related to the organization and maintenance of accounting, reporting, financial management based on analysis and management accounting. In addition, the issues of taxes and tax accounting at the enterprise were touched upon. The material

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Get'man, Viktor, Ol'ga Rozhnova, Svetlana Grishkina, et al. Accounting. INFRA-M Academic Publishing LLC., 2022. http://dx.doi.org/10.12737/1093030.

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The textbook was prepared by a team of teachers of the Financial University under the Government of the Russian Federation, who have extensive experience in universities and are engaged in scientific research on the theory and practice of modern domestic and foreign accounting. Contains all program questions on the academic discipline "Accounting". The material is presented on the basis of the current accounting regulations in the Russian Federation, which correspond to International Financial Reporting Standards. Meets the requirements of the federal state educational standards of

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Hines, Tony. Accounting. Checkmate, 1986.

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Warren, Carl S. Accounting. South-Western College Pub., 1999.

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Buchteile zum Thema "Accounting"

Daithankar, Jayant. "Accounting." In SAP Flexible Real Estate Management. Apress, 2016. http://dx.doi.org/10.1007/978-1-4842-1482-4_4.

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Gorman, G. "Accounting." In Business Studies A Level. Macmillan Education UK, 1992. http://dx.doi.org/10.1007/978-1-349-13846-3_5.

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Weik, Martin H. "accounting." In Computer Science and Communications Dictionary. Springer US, 2000. http://dx.doi.org/10.1007/1-4020-0613-6_176.

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Upadhyay, Arvind Kumar. "Accounting." In Textile Management. CRC Press, 2023. http://dx.doi.org/10.1201/9781032630007-4.

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Hüsch, Alexander, Dirk Distelrath, and Tanja Hüsch. "Accounting." In Applications of GPT in Finance, Compliance, and Audit. Springer Fachmedien Wiesbaden, 2024. http://dx.doi.org/10.1007/978-3-658-45282-7_6.

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Wagner, Sigrun M. "Accounting." In Business and Environmental Sustainability. Routledge, 2020. http://dx.doi.org/10.4324/9781315208275-15.

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Brown, Robert L. "Accounting." In The Concise Guide to Mergers, Acquisitions and Divestitures. Palgrave Macmillan US, 2007. http://dx.doi.org/10.1057/9780230608948_5.

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Kretovics, Mark A., and Erica Eckert. "Accounting." In Business Practices in Higher Education. Routledge, 2019. http://dx.doi.org/10.4324/9780429430770-5.

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Hüsch, Alexander, Dirk Distelrath, and Tanja Hüsch. "Accounting." In Einsatzmöglichkeiten von GPT in Finance, Compliance und Audit. Springer Fachmedien Wiesbaden, 2023. http://dx.doi.org/10.1007/978-3-658-41419-1_6.

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Ustaoğlu, Murat. "Accounting." In The Palgrave Encyclopedia of Islamic Finance and Economics. Springer Nature Switzerland, 2025. https://doi.org/10.1007/978-3-030-93703-4_469-1.

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Konferenzberichte zum Thema "Accounting"

Kinstler, Thomas J. "Accounting and Corrosion Economics." In CORROSION 1986. NACE International, 1986. https://doi.org/10.5006/c1986-86388.

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The purpose of this paper is to discuss basic accounting terms and procedures to the corrosion technologist. The author is not a professional accountant and does not intend to provide recommendations or guidance in actual accounting decisions--rather the author intends to describe accounting for the general information of the audience and reader as an aid to understanding the makeup, significance and relationship of an organization's financial statements. Further, the author explores in slightly more detail those accounting procedures which would influence cash flows (such as expenses) relevan

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Bebeșelea, Mihaela. "Management Accounting in the Digital Era – One Accounting as Cloud Accounting Type." In Ninth International Scientific-Business Conference LIMEN Leadership, Innovation, Management and Economics: Integrated Politics of Research. Association of Economists and Managers of the Balkans, Belgrade, Serbia, 2023. http://dx.doi.org/10.31410/limen.2023.85.

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In this article, the focus is on highlighting the point at which the digitization of management accounting has been reached in Romania, because accounting automation from its beginnings refers to financial accounting, as a form of accounting, mandatory to be organized from a legal point of view. Management accounting, as a form of accounting, is optional to be organized, in computer programs, it was only represented by a computerized section for stock management, without giving it the possibility of developing the object of study in his accounts of the 9th class of accounts, as well as fi

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Deeva, S. A. "Regulatory accounting accounting operations." In ТЕНДЕНЦИИ РАЗВИТИЯ НАУКИ И ОБРАЗОВАНИЯ. НИЦ «Л-Журнал», 2018. http://dx.doi.org/10.18411/lj-11-2018-41.

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Bak, Melania. "CREATIVITY IN ACCOUNTING VERSUS ACCOUNTANT�S BEHAVIOURISM." In 4th International Multidisciplinary Scientific Conference on Social Sciences and Arts SGEM2017. Stef92 Technology, 2017. http://dx.doi.org/10.5593/sgemsocial2017/13/s03.021.

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Keglević Kozjak, Suzana. "Digital Trends in the Accounting Profession." In 7th International Scientific Conference ITEMA Recent Advances in Information Technology, Tourism, Economics, Management and Agriculture. Association of Economists and Managers of the Balkans, Belgrade, Serbia, 2023. http://dx.doi.org/10.31410/itema.s.p.2023.89.

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The rapid technological changes have profoundly affected the accounting profession. This study aims to systematically explore how digital technology is influencing accounting, examining the forces driving this change. It also investigates crucial educational adaptations needed for future accountants to navigate the evolving technological landscape. The research examines various aspects, including the complex relationship between the accounting profession and global technological changes, the evolving role of technology in accounting, and the necessary adjustments required in accounting e

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ANDRESSA LOPES DE ARA�JO, MARIA, JAIRO SIMI�O DORNELAS, and AM�RICO NOBRE AMORIM. "FINANCIAL ACCOUNTING AS A SERVICE: ACCOUNTANT PERCEPTIONS ABOUT THE FUTURE OF TRADITIONAL ACCOUNTING OFFICES ROUTINES." In 15th CONTECSI International Conference on Information Systems and Technology Management. TECSI, 2018. http://dx.doi.org/10.5748/9788599693148-15contecsi/ps-5914.

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Hanifa, Shofiana, and Abdul Kahar. "Green Accounting: Comprehension of Accounting Students." In International Conference on Economics and Banking. Atlantis Press, 2015. http://dx.doi.org/10.2991/iceb-15.2015.23.

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Коробкова, Оксана Константиновна. "ACCOUNTING REFORMS: NEW FEDERAL ACCOUNTING STANDARDS." In Научные исследования в современном мире. Теория и практика: сборник статей XLI международной научной конференции (Санкт-Петербург, Сентябрь 2024). Crossref, 2024. http://dx.doi.org/10.37539/240930.2024.28.51.002.

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В научной статье рассмотрены применяемые Положения по бухгалтерскому учёту (ПБУ) и Федеральные стандарты бухгалтерского учёта (ФСБУ), которые применяются при ведении бухгалтерского учёта экономическими субъектами. Представлены новые ФСБУ и предполагаемые даты вступления в силу новых стандартов. The scientific article examines the applicable Accounting Regulations (PBU) and Federal Accounting Standards (FSB), which are used in accounting by economic entities. The new FSB and the expected dates of entry into force of the new standards are presented.

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Wu, C. Eric, and William P. Horn. "A J2EE application for process accounting, LPAR accounting, and transaction accounting." In the 5th international workshop. ACM Press, 2005. http://dx.doi.org/10.1145/1071021.1071049.

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Suzuki, Daisuke, and Junpei Yamada. "Accounting Fraud and Accounting Standards: The Case of Toshiba's Fraudulent Accounting." In 5th International Conference on Accounting, Auditing, and Taxation (ICAAT 2016). Atlantis Press, 2016. http://dx.doi.org/10.2991/icaat-16.2016.44.

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Berichte der Organisationen zum Thema "Accounting"

Rigney, C. RADIUS Accounting. RFC Editor, 1997. http://dx.doi.org/10.17487/rfc2059.

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Rigney, C. RADIUS Accounting. RFC Editor, 1997. http://dx.doi.org/10.17487/rfc2139.

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Rigney, C. RADIUS Accounting. RFC Editor, 2000. http://dx.doi.org/10.17487/rfc2866.

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Hulten, Charles. Growth Accounting. National Bureau of Economic Research, 2009. http://dx.doi.org/10.3386/w15341.

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Dávila, Eduardo, and Andreas Schaab. Welfare Accounting. National Bureau of Economic Research, 2023. http://dx.doi.org/10.3386/w31717.

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Dr. Habil. Böcskei, Elvira, and Emese Dr. Ilyésné Dr. Molnár. Carbon accounting. BME, 2022. http://dx.doi.org/10.3311/bmemnb2022-203.

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Dr. Habil. Böcskei, Elvira, and Emese Dr. Ilyésné Dr. Molnár. Carbon accounting. BME, 2022. http://dx.doi.org/10.3311/bmemnb2021-203.

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Sudarmanto, Eko, Triana Zuhrotun Aulia, Rismawati Rismawati, et al. Green Accounting. Minhaj Pustaka, 2024. https://doi.org/10.71457/594094.

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Chari, V. V., Patrick Kehoe, and Ellen McGrattan. Business Cycle Accounting. National Bureau of Economic Research, 2004. http://dx.doi.org/10.3386/w10351.

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Mills, C., D. Hirsh, and G. R. Ruth. Internet Accounting: Background. RFC Editor, 1991. http://dx.doi.org/10.17487/rfc1272.

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