Academic literature on the topic 'Accountants'

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Journal articles on the topic "Accountants"

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Sibarani, Blasius Erik, and Citra Anggreani. "THE EFFECT OF RELIGIOSITY AND LOVE OF MONEY ON ACCOUNTANT ETHICS CRISIS." Jurnal Akuntansi 13, no. 1 (2023): 12–20. http://dx.doi.org/10.33369/jakuntansi.13.1.12-20.

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The problem in this study is that there are still violations of accountant ethics committed by accountants when carrying out their duties as an accountant. As a profession that carries out its functions, accountants must comply with professional ethics and carry out their duties in a certain way in accordance with professional ethics or established standards. Behavior that violates professional ethics is not only for public accountants, but also for government accountants and management accountants. If the accountant has the integrity to apply ethical and ethical values in the professional beh
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El-Halaby, Sherif, and Khaled Hussainey. "A holistic model for Islamic accountants and its value added." Corporate Ownership and Control 12, no. 3 (2015): 164–84. http://dx.doi.org/10.22495/cocv12i3c1p5.

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The core objective for this study is introduce the holistic model for Islamic accountants through exploring the perspectives of Muslim scholars; Islamic sharia and AAOIFI ethical standards. The study also contributes to existing literature by exploring the main added value of Muslim accountant towards stakeholders through investigates the main roles of an Islamic accountants. Design/methodology/approach – The paper critically reviews historical debates about Islamic accounting and the characteristics and roles of Islamic accountants. The paper also explores AAOIFI ethics standards to build a h
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Budai, Eleonóra, Ervin Denich, and Andor Pajrok. "The occupational prestige of accountants." Danubius Noster 12, no. 1 (2024): 39–44. https://doi.org/10.55072/dn.2024.1.39.

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Accountancy is one of the oldest professions in the accounting profession, found in almost every culture, surviving countless periods of history and economic and social change. People who performed accounting and bookkeeping tasks are mentioned in history books, such as the Pharaoh's scribe Luca Paccioli, a Franciscan monk who is also considered the father of double-entry bookkeeping, or Matthäus Schwarz, the accountant to the Fugger family. There is also material evidence of the existence of book-keeping, such as the Lower Mesopotamian clay tablets with records of temple revenues, the Inca sk
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Hatfield, Richard Charles. "The Effect of Staff Accountant Objectivity in the Review and Decision Process: A Tax Setting." Journal of the American Taxation Association 23, no. 1 (2001): 61–74. http://dx.doi.org/10.2308/jata.2001.23.1.61.

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Prior studies report that less experienced staff accountants are often susceptible to confirmation bias in the evaluation of evidence. This bias results in nonobjective information evaluation by staff-level accountants. This study examines how the perceived objectivity of the staff accountant and the manager's own client advocacy affect the manager's use of the staff accountant's research report when formulating client recommendations. The results suggest that objectivity judgments made by partner-/manager-level accountants are influenced by whether the staff accountant's research report confi
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Borges Tiago Campos, Priscilla, and Poliano Bastosda Cruz. "The Most Relevant Skills of the Expert Accountant for the Promoters of Justice of the State Public Ministries and Accountants of Brazil." New Challenges in Accounting and Finance 5 (April 2021): 67–78. http://dx.doi.org/10.32038/ncaf.2021.05.05.

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This study verifies the most relevant skills of an Expert Accountant for the Promoters of Justice in the State Public Prosecutors and Accountants of Brazil. The expert accountant’s role is of paramount importance to prosecutors who use their knowledge to clarify facts, discover accounting fraud, and ensure the correct use of resources. In this work, a survey was carried out with the Prosecutors and the Accountants, through a questionnaire and data analysis, which point out thirteen skills most relevant to the Expert Accountant profession, identifying which of them our respondents believe are t
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Kristiantari, I. Dewa Ayu, Made Sudarma, Lilik Purwanti, and Ali Djamhuri. "Pragmatic and Idealist Public Accountants: Interpretation of Professional Ethics through Ricoeur's Hermeneutics." Australasian Business, Accounting and Finance Journal 17, no. 3 (2023): 140–54. http://dx.doi.org/10.14453/aabfj.v17i3.09.

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For the public accounting profession to remain viable, ethics is a crucial problem. This study aims to analyze professional ethics from a public accountant's viewpoint. In order to accomplish this, an approach based on Paul Ricoeur's hermeneutics is employed. According to Ricoeur, interpretation continues to be explained through conduct after understanding. The information was obtained through in-depth interviews with ten public accountants in Indonesia. Information about ethical transgressions will demonstrate consistency between public accountants' attitudes and actions. According to the stu
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Yessica, Yessica, and Sujoko Efferin. "WORK LIFE HARMONY AKUNTAN: KAPAN DAN MENGAPA?" EKUITAS (Jurnal Ekonomi dan Keuangan) 6, no. 2 (2022): 180–202. http://dx.doi.org/10.24034/j25485024.y2022.v6.i2.4275.

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Accountant profession, especially consultant, is known with inflexible and overloaded work stereotypes. Thus, accountants tend to experience difficulties in balancing time spent in aspects of work and others. Therefore, the concept of work life harmony is more in line with accountants, where everyone has their respective compositions for harmony. The company strives to facilitate through various work life programs. However, those programs can’t accommodate all employee’s needs. So, companies arrange organizational values and activities aimed at empowering accountants. Through empowerment, acco
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Suryani, Ani Wilujeng, Miftahul Jannah, and Hazreel Hasmi. "They Have Never Changed: Accountants in Movies." Jurnal Dinamika Akuntansi dan Bisnis 11, no. 1 (2024): 77–102. http://dx.doi.org/10.24815/jdab.v11i1.33428.

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The purpose of this study is to examine how accountants are portrayed in recent box office films. The samples for this study were movies registered in the Internet Movie Database and Film Indonesia. The study focuses on the accountant who appears in movies as a main character, side character, and/or cameo. Movies with accountant as the character and winning at least one award were chosen in this study. The semiotic analysis of movie data involved three steps: viewing the entire film, focusing on the accountants’ character scene in accordance with the description criteria, and interpreting the
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Shah Ismail, Mohd Hafizuddin, Hilwani Hariri, and Razinah Hassan. "Factors Influencing Ethical Decision-Making of Professional Accountants in Malaysia." Journal of Social Sciences Research, SPI 1 (March 15, 2019): 27–36. http://dx.doi.org/10.32861/jssr.spi1.27.36.

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Numerous incidences of unethical behaviours of accountant has been reported globally in the recent years have left significant impact to the accounting profession. These incidences raised concern of accountants’ ethical decision making. In the accounting profession, ethical decision making is a complex process partly due to accountants’ fiduciary obligatios to their clients, as well as protecting public interests.The objective of this study is to examine the effect of demographic factors (gender, age, professional qualification) and ethical ideology, on ethical decision making of accounting pr
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Hafizuddin Shah Ismail, Mohd, Hilwani Hariri, and Razinah Hassan. "Factors Influencing Ethical Decision-Making of Professional Accountants in Malaysia." Journal of Social Sciences Research, Special Issue 5 (December 15, 2018): 894–903. http://dx.doi.org/10.32861/jssr.spi5.894.903.

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Numerous incidences of unethical behaviours of accountant has been reported globally in the recent years have left significant impact to the accounting profession. These incidences raised concern of accountants’ ethical decision making. In the accounting profession, ethical decision making is a complex process partly due to accountants’ fiduciary obligatios to their clients, as well as protecting public interests.The objective of this study is to examine the effect of demographic factors (gender, age, professional qualification) and ethical ideology, on ethical decision making of accounting pr
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Dissertations / Theses on the topic "Accountants"

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Vaatstra, Hendrina Fokalien. "Expertise in accountancy empirisch onderzoek naar de kennisontwikkeling van student tot ervaren accountant /." Maastricht : Maastricht : Universiteit Maastricht ; University Library, Maastricht University [Host], 1996. http://arno.unimaas.nl/show.cgi?fid=6770.

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Basioudis, Ilias Grigorios. "Accountants on the UK boards of directors and the market for accountancy and audit services." Thesis, University of Warwick, 1999. http://wrap.warwick.ac.uk/3024/.

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Several previous studies have provided empirical evidence concerning the pricing of audit services among different accountancy firms. These studies have examined the form of the auditor fee function by generally performing cross-sectional regressions of audit fees on a set of explanatory variables. This study is the first to investigate whether an "alumni effect" prevails the UK audit market and whether any "alumni effect" influences the pricing of audit services. The "alumni effect" has been defined in this study as the association between the auditor of the company where the director/charter
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Gustafsson, Julia, and Paulina Jerkinger. "Automation in accounting : A study of impacts in accountants' practice and attitudes towards automated accounting." Thesis, Jönköping University, IHH, Företagsekonomi, 2021. http://urn.kb.se/resolve?urn=urn:nbn:se:hj:diva-52884.

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Gill, Matthew James. "Accountants' truth : argumentation, performance and ethics in the construction of knowledge by accountants in the City of London." Thesis, London School of Economics and Political Science (University of London), 2006. http://ethos.bl.uk/OrderDetails.do?uin=uk.bl.ethos.431774.

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Sato, Braxton. "Management Accountants, Risk Management, and Effective Communication." Scholarship @ Claremont, 2012. http://scholarship.claremont.edu/cmc_theses/324.

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This paper seeks to explain the frameworks that the risk accountant likely operates in. It begins with a discussion of risk in the business context. Then the paper examines existing frameworks in light of the work of management accountants. The paper looks more closely at the tools the management accountant has at his disposal to identify, assess, and communicate risk as well as issues surrounding the use of these tools such as the calculative culture of the firm and biases in risk perception. It is meant to be useful to academics pursuing future research in risk accounting and also to managem
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Hwang, Ho-Chan. "Professional accountants' ethical behavior : a positive approach." Diss., Georgia Institute of Technology, 1992. http://hdl.handle.net/1853/29423.

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Yau, Kin-pong Harry. "The role of accountants in fraud detection." Click to view the E-thesis via HKUTO, 2000. http://sunzi.lib.hku.hk/hkuto/record/B42575552.

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Sundqvist, Ellinor, and Piia Hyytiä. "Accounting for Cryptocurrencies - A Nightmare for Accountants." Thesis, Umeå universitet, Företagsekonomi, 2019. http://urn.kb.se/resolve?urn=urn:nbn:se:umu:diva-161099.

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Cryptocurrencies are a phenomenon which has appeared more and more during the last years and is widely used by both individuals and entities. Their technological features have intrigued many, resulting in a significant growth of the number of cryptocurrencies available and an increased amount of areas of usage. More and more businesses have started using cryptocurrencies for example for investment purposes or accepting them as a means of payment. This has resulted in an urgent need of guidance from accounting standard setters to regulate how they are treated in financial statements. The result
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Velli, A. P. "Qualification or exclusion? : contradictions in the division of labour of accountants and the politics of accountancy training in Greece." Thesis, University of Essex, 1999. http://ethos.bl.uk/OrderDetails.do?uin=uk.bl.ethos.310048.

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Gladstone-Millar, Charlotte Jean. "Academic identities of accountants : regulation, curriculum and careers." Thesis, University of Bristol, 2017. https://ethos.bl.uk/OrderDetails.do?uin=uk.bl.ethos.761193.

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Books on the topic "Accountants"

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Norkett, P. T. C. Accountancy for non-accountants. Tekron, 1992.

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Great Britain. Civil Service Commission., ed. Accountants. 6th ed. H.M.S.O., 1985.

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Woolf, Arthur H. A short history of accountants and accountancy. Garland Pub., 1986.

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Goldwasser, Dan L. Accountants' liability. Practising Law Institute, 1999.

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1941-, Carmichael D. R., Lilien Steven B, and Mellman Martin, eds. Accountants' handbook. 9th ed. Wiley, 1999.

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Lynford, Graham, ed. Accountants' handbook. Wiley, 2008.

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Institute, Pennsylvania Bar, ed. Accountants' liability. Pennsylvania Bar Institute, 1991.

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Goldwasser, Dan L. Accountants' liability. Practising Law Institute, 1996.

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1941-, Carmichael D. R., Whittington Ray 1948-, and Graham Lynford, eds. Accountants' handbook. John Wiley, 2007.

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Institute of Chartered Accountants in England and Wales., ed. Accountants' digests. ICAEW, 1987.

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Book chapters on the topic "Accountants"

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Isbell, Pauline. "Accountants." In UK Business Finance Directory 1990/91. Springer Netherlands, 1990. http://dx.doi.org/10.1007/978-94-009-1153-6_1.

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Bricault, G. C. "Accountants." In Financial Services in Wales 1991. Springer Netherlands, 1990. http://dx.doi.org/10.1007/978-94-011-3020-2_4.

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Bricault, G. C., P. Isbell, and J. L. Carr. "Accountants." In Corporate Financial Services in Wales 1989. Springer Netherlands, 1989. http://dx.doi.org/10.1007/978-94-009-2739-1_8.

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Mühl, Johannes Karl. "Trust and Management Accountants." In Contributions to Management Science. Springer International Publishing, 2014. http://dx.doi.org/10.1007/978-3-319-04069-1_2.

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Bhatta, Bibek, and Martin R. W. Hiebl. "Coding skills for accountants." In The Routledge Handbook of Accounting Information Systems, 2nd ed. Routledge, 2022. http://dx.doi.org/10.4324/9781003132943-16.

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Amos, Jonny. "What Do Accountants Do?" In The Music Business for Music Creators. Focal Press, 2024. http://dx.doi.org/10.4324/9781003452119-11.

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Falko, Sergey G. "Management accountants in Russia." In The Role of the Management Accountant. Routledge, 2017. http://dx.doi.org/10.4324/9781315673738-10.

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Lambert, Caroline, and Jérémy Morales. "Management accountants in France." In The Role of the Management Accountant. Routledge, 2017. http://dx.doi.org/10.4324/9781315673738-5.

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Zoni, Laura. "Management accountants in Italy." In The Role of the Management Accountant. Routledge, 2017. http://dx.doi.org/10.4324/9781315673738-8.

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Fujino, Masafumi. "Management accountants in Japan." In The Role of the Management Accountant. Routledge, 2017. http://dx.doi.org/10.4324/9781315673738-9.

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Conference papers on the topic "Accountants"

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Stancheva-Todorova, Eleonora, and Maria Nikolova. "THE IMPACT OF SUSTAINABILITY ON ACCOUNTANCY PROFESSION." In 24th SGEM International Multidisciplinary Scientific GeoConference 2024. STEF92 Technology, 2024. https://doi.org/10.5593/sgem2024/5.1/s21.79.

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The United Nations� Sustainable Development Goals have recently challenged organizations to start consistent transformation in order to foster sustainability in future economy and society. One of the key enablers of this tr�nsformation was the European Union�s Corporate Sustainability Reporting Directive, which amended non-financial reporting with sustainability reporting. As a result, the first global sustainability standards have been developed, which gave the accountancy profession a key role in helping organizations navigate through this new challenge. Sustainability reporting presents a g
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Gruenbichler, Rudolf, Lianna Wijaya, Cheng Kin Meng, Katharina Greimel, Tiurida Lily Anita, and Sylvia Samuel. "Artificial Intelligence Adoption Among Accountants: Empirical Study in Austria." In 2024 International Conference on Information Management and Technology (ICIMTech). IEEE, 2024. https://doi.org/10.1109/icimtech63123.2024.10780935.

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Br Ginting, Shindy Sulastri, Anderes Gui, and Kevin Deniswara. "The Impact of Accountants’ Perceptions of Technology Readiness and Competitive Intensity on Technology Adoption." In 2024 International Electronics Symposium (IES). IEEE, 2024. http://dx.doi.org/10.1109/ies63037.2024.10665767.

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Xiong, Yangchun, and Yang Peng. "The Changing Importance of Technology Skills for Accountants in the Context of Artificial Intelligence." In 27th International Conference on Enterprise Information Systems. SCITEPRESS - Science and Technology Publications, 2025. https://doi.org/10.5220/0013447600003929.

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Ahmad, Ahmad Yahiya Ahmad Bani. "The Changing Role of Accountants in the AI Era: Evolving Skill Sets and Career Pathways." In 2024 International Conference on Knowledge Engineering and Communication Systems (ICKECS). IEEE, 2024. http://dx.doi.org/10.1109/ickecs61492.2024.10617313.

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Abdullh, Luay Qays, and D. Waheed Ramo. "Use of Artificial Intelligence Techniques in Accounting and Its Impact on the Work of Accountants." In 2025 XXVIII International Conference on Soft Computing and Measurements (SCM). IEEE, 2025. https://doi.org/10.1109/scm66446.2025.11060102.

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Galvão, José, Sandra Bailoa, and Susana Pescada. "The Impact of Information Systems on the Work Processes of Accountants in Baixo Alentejo and Central Alentejo." In 23ª Conferência da Associação Portuguesa de Sistemas de Informação. Associação Portuguesa de Sistemas de Informação, APSI, 2023. http://dx.doi.org/10.18803/capsi.v23.126-141.

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This study analyses the impact of information systems on the daily work of accountants in Baixo Alentejo and Central Alentejo. For this purpose, questionnaire surveys were used to assess the perception of information systems users regarding seven dimensions: satisfaction; productivity; management control; innovation; decision-making; quality and information security. Data were processed and treated using descriptive and multivariate statistical analysis techniques. The results of the study showed that the dimension with the higher impact was decision-making and that the computer application mo
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Grujić, Miloš, and Željko Vojinović. "Esg Reporting in Crisis Circumstances: Readiness and obstacles of accountants in Bosnia and Herzegovina." In 29th International Scientific Conference Strategic Management and Decision Support Systems in Strategic Management. University of Novi Sad, Faculty of Economics in Subotica, 2024. http://dx.doi.org/10.46541/978-86-7233-428-9_411.

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Global crises like pandemics and geopolitical turbulence have underscored the importance of responsible business practices and corporate transparency. In light of these circumstances, ESG reporting, which measures and expresses a company's concern for the environment, society, and transparent management, has become increasingly crucial. However, in challenging environments with limited resources, such as Bosnia and Herzegovina (BiH), adopting ESG reporting can present significant barriers to the accounting profession. Therefore, this paper aims to examine accountants' readiness in BiH to adopt
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Beck, Vicki Dobbs. "Certified public accountants (CPA) “Pin heads”." In ACM SIGGRAPH 97 Visual Proceedings: The art and interdisciplinary programs of SIGGRAPH '97. ACM Press, 1997. http://dx.doi.org/10.1145/259081.259339.

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Salleh, Kalsom. "Accountants and Technologies: Knowledge Management Model." In 2009 Second International Conference on Environmental and Computer Science. IEEE, 2009. http://dx.doi.org/10.1109/icecs.2009.106.

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Reports on the topic "Accountants"

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Zanoni, Wladimir, Paul Carrillo-Maldonado, Juan Pantano, and Nicolás Chuquimarca. Irrational Bunching? Tax Regimes, Brackets, and Taxpayer Behaviors. Inter-American Development Bank, 2024. http://dx.doi.org/10.18235/0013005.

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In this study, we examine the behavior of self-employed taxpayers who “bunch" at an income level just below a critical threshold, which triggers a transition from a simple tax regime to a more complex one. Under the simple regime, individuals complete their tax forms independently, while the complex regime mandates the use of a public accountant for maintaining accounting records. Utilizing data from the Ecuadorian tax authority from 2011 to 2014, we initially observed and documented the bunching behavior prompted by the shift between regimes. Subsequently, we assess the impact of this regime
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Stiglitz, Joseph, and Andrew Weiss. Banks as Social Accountants and Screening Devices for the Allocation of Credit. National Bureau of Economic Research, 1988. http://dx.doi.org/10.3386/w2710.

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Ronconi, Lucas, and Jorge Colina. Simplification of Labor Registration in Argentina: Achievements and Pending Issues. Inter-American Development Bank, 2011. http://dx.doi.org/10.18235/0011358.

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This paper describes the reforms aimed at simplifying the administrative procedures for labor registration and the payment of social security contributions that were carried out in Argentina in 2005 and 2007. Analysis of the legislation, as well as a survey conducted among accountants, reveals that although the reforms did reduce the administrative burden, the effect was only partial. By using microdata gathered from household surveys conducted quarterly between 2003 and 2009, and the discontinuities according to company size that the legislation engenders, differences-in-differences coefficie
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Cörvers, Frank, and Sabine Baumann. Attractiveness of the accountancy profession. ROA, 2024. http://dx.doi.org/10.26481/umarep.2024004.

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SHurchkova, I. B., and M. V. Smirnova. Distance learning course «Accountant with knowledge of 1C». OFERNIO, 2021. http://dx.doi.org/10.12731/ofernio.2021.24863.

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Barrios, John. Occupational Licensing and Accountant Quality: Evidence from the 150-Hour Rule. National Bureau of Economic Research, 2021. http://dx.doi.org/10.3386/w29318.

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Bando, Rosangela, Otavio Canozzi, José Martínez, and Ana Lucía Dezolt. May I Calculate Your Taxes?: The Effect of Bookkeeping on Tax Compliance under a Simplified Regime. Inter-American Development Bank, 2021. http://dx.doi.org/10.18235/0003386.

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Many countries worldwide face significant miss reporting in tax declarations. Miss reporting leads to undesired low revenue and economic distortions. This paper discusses the extent to which the residual bookkeeping burden faced by small firms in simplified regimes influence tax declarations. A randomized control trial among 1,500 irregular firms in Piaui, Brazil showed that adding the tax amount due and records on transactions to a warning notification improved compliance in 21 percentage points and increased the reported revenue in 39 percent. Firms without an accountant were less likely to
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Dion, Mike, Michael Greenwood, Karen Hogue, Sean O'Brien, Logan Scott, and Greg Westphal. Material Control & Accountancy for Molten Salt Reactors: FY2021 Report. Office of Scientific and Technical Information (OSTI), 2021. http://dx.doi.org/10.2172/1840163.

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Hogue, Karen, Philip Gibbs, Mike Dion, and Willis Poore III. Domestic Safeguards Material Control and Accountancy Considerations for Molten Salt Reactors. Office of Scientific and Technical Information (OSTI), 2021. http://dx.doi.org/10.2172/1797666.

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Hogue, Karen, Nicholas Luciano, Matthew Krupcale, and Rabab Elzohery. Planning for Material Control and Accountancy at Liquid-Fueled Molten Salt Reactors. Office of Scientific and Technical Information (OSTI), 2024. http://dx.doi.org/10.2172/2283859.

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