Relevant bibliographies by topics / Accounting Accounting Accounting Accounting Comparative accounting

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  1. Journal articles
  2. Dissertations / Theses
  3. Books
  4. Book chapters
  5. Conference papers
  6. Reports

Academic literature on the topic 'Accounting Accounting Accounting Accounting Comparative accounting'

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Published: 4 June 2021
Last updated: 5 February 2022

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Journal articles on the topic "Accounting Accounting Accounting Accounting Comparative accounting"

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Comandaru, Ana-Maria Andrei, Sorina-Geanina Stanescu, Cristina Mihaela Toma, and Adriana Horaicu Păduraru. "Another image of accounting - creative accounting." Global Journal of Business, Economics and Management: Current Issues 10, no. 2 (July 31, 2020): 100–110. http://dx.doi.org/10.18844/gjbem.v10i2.4695.

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Creative accounting emerged during the last century in the English-Saxon economies as a result of the growing complexity of the economic reality. Creative accounting can be defined as the set of techniques used by a company’s accounting unit to modify the presentation of its accounts in a manner favourable to its expectations. Creativity in accounting can be used depending on the intention of the accountant, both in order to manipulate the financial statements and to find new solutions and accounting methods to the problems faced by a company. The positive or negative side of creative accounting is given by the many motivations for using it. The objective of this research is to present the main techniques and principles of creative accounting and its applicability at the national level in order to identify the advantages or limitations of using this new ‘creative accounting’ paradigm. The research methodology used in this scientific article is based on the study of the specialised literature in the field using theoretical documentation and comparative analysis. Keywords: Creative accounting techniques, Principles, Reports. .
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Bachtijeva, Diana. "The Influence of Creative Accounting to the Formation of the Accounting Policy and Accounting’s Results." Buhalterinės apskaitos teorija ir praktika, no. 19 (June 12, 2019): 1. http://dx.doi.org/10.15388/batp.2019.5.

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The accounting's policy choice and creating is influenced by accounting theory, impact factors, each company's objectives, and this makes company unique. Legislation for businesses in creating accounting policies allow to choose the following accounting methods and techniques that are most revealing aspects of the activities of the enterprise. In cases where the situation is not exactly to regulate the law is left to creativity. There is a need to apply creative accounting, which is identified as a factor influencing the choice of accounting policy. Taking into account the environmental factors of the company, creative accounting is applying in different accounting areas and in different volumes, while the accounting policy structure is forming. The main source of information about the company's financial position and the results are financial statements. On financial statements basis, information users make decisions. In order to influence information users decision's, company starts to manipulate financial data. In order to influence consumer decisions, creative accounting is used to manipulate financial data, which results in higher or lower company profits and distorts other financial information. On misleading data basis made financial statements not reflect a true and fair view of the company. The size of the distortion of information's, investigations are not carried out In Lithuania. The purpose of the study is analysis of the relationship of creative accounting and accounting policy and determinate the creative accounting impact to the formation of the accounting policy and accounting's results. Methods of analysis, data systematization, comparative, grouping and modeling were used during the research. JEL classification: M41
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Zimina, E. V., and O. A. Frolova. "Comparative Characteristics of Professional Accounting Judgments Classification Features." Accounting. Analysis. Auditing 7, no. 1 (March 5, 2020): 6–14. http://dx.doi.org/10.26794/2408-9303-2020-7-1-6-14.

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The article is devoted to the problem of forming a unified conceptual model for the application of professional accounting judgment. The model takes into account not only the concept, but also the prerequisites, conditions of application and the process of judgment developing along with non-standard situations on which an accountant can express his competent opinion. The methodological framework of the study is based on the scientific developments of domestic and foreign scientists regarding the classification of professional accounting judgments and their comparative characteristics. The research methodology provides for the systematization of types of accounting judgments that affect the financial and economic activities of the organization. The result of the research is the development and justification of the author’s classification of accounting judgments singling out such classification features as organizational and legal form of a business, type and scope of economic activity, financial condition and accounting standards applied, which makes it possible to determine the purpose of professional judgment of an accountant. The further specification of classes and the development of classification features of professional accounting judgment will result in perceiving this category not only as a tool for solving applied accounting problems, but also as a conceptual platform built into the structure of accounting theory. The proposals based on the study are intended for effective use of accounting judgments as a comparatively new accounting and reporting tool to generate accounting and analytical information by the specialists of accounting departments of different organizations. The system of classification decisions will most fully define the role and designation of accounting judgments in accounting practice.
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Lois, Petros, Efthalia Tabouratzi, and Georgios Makrygiannakis. "Accounting Information Systems course: perceptions of accounting and non-accounting students." EuroMed Journal of Business 12, no. 3 (September 4, 2017): 258–68. http://dx.doi.org/10.1108/emjb-11-2016-0032.

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Purpose The purpose of this paper is to explore how the delivery of an accounting information system (AIS) course affects the perceptions of accounting and non-accounting students, and whether these differences are important enough to suggest the separate the delivery of this course. Design/methodology/approach A questionnaire was distributed during the last teaching weeks of the AIS course in a Cypriot University. A comparative analysis between the two study groups, i.e. accounting and non-accounting students, followed. Findings The findings suggest that the successful delivery of the course reinforces the positive perceptions of the accounting group, and increases the interests and the positive perceptions of the non-accountants. Originality/value Following the development of the enterprise resource planning and the hybridization of the accountants’ role, non-accountants are increasingly engaged in practices traditionally performed by financial or management accountants. That market development may motivate business schools to offer AIS courses to non-accounting students. This study addresses this unexplored topic.
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Carnegie, Garry D., and Brian G. Williams. "The first professors of accounting in Australia." Accounting History 6, no. 1 (May 2001): 103–15. http://dx.doi.org/10.1177/103237320100600107.

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A range of contributions in the accounting history literature deal with “the first”. While such studies set out to identify key points in time in the development of accounting, they may also narrow perspectives on accounting's past. This study on the first professors of accounting in Australia seeks to clarify the historical record while, at the same time, pointing out the difficulties of the task. A call is also made to set such studies within the ambit of a theme identified by Carnegie and Napier (1996, 2000) as “comparative international accounting history”.
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Zorio, Ana. "Comparative International Accounting." International Journal of Accounting 38, no. 2 (June 2003): 237–39. http://dx.doi.org/10.1016/s0020-7063(03)00025-6.

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Hoffjan, Andreas. "Comparative Management Accounting." Controlling 20, no. 12 (2008): 655–62. http://dx.doi.org/10.15358/0935-0381-2008-12-655.

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D. Carnegie, Garry. "The present and future of accounting history." Accounting, Auditing & Accountability Journal 27, no. 8 (October 2, 2014): 1241–49. http://dx.doi.org/10.1108/aaaj-05-2014-1715.

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Purpose – The purpose of this paper is to outline some personal reflections, based on recent published accounting history research and methodological contributions, on the state of the art and future directions in interdisciplinary research on accounting's past. Design/methodology/approach – An essay focusing on recent developments in the accounting history specialisation and outlining some possible future research developments. Findings – The paper points to the growing literature in the accounting history specialisation; the conduct of historical accounting research across an array of institutions, including business, social and religious institutions; the diversity of theoretical perspectives which have been applied during the past 15-20 years, essentially on the premise of accounting as social practice, and the prospects of theoretically-informed investigations continuing to offer the greatest potential insight into both accounting's present and future. Reflections rendered on possible future directions of historical accounting research may provide some motivation for future research or at least stimulate some discussion and debate on the subject. Research limitations/implications – The analysis and critique represents the author's perspectives as a longstanding academic in the field. Originality/value – The paper may assist in generating some new ideas, topics and approaches for future historical accounting research in any given country or region and may even stimulate “comparative international accounting history” (CIAH) studies in different locations around the globe.
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Mohammadali-Haji, Ahmed, and Zafeer Nagdee. "Public sector accounting in the education syllabi of leading chartered accountant professional bodies: A comparative study." Risk Governance and Control: Financial Markets and Institutions 6, no. 2 (2016): 21–27. http://dx.doi.org/10.22495/rcgv6i2art3.

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Public sector accounting has emerged as an area of concern within the sphere of professional accounting education. The International Federation of Accountants (IFAC) allows its member bodies to apply discretion in the application of public sector accounting education requirements. This study explored the nature and extent to which public sector accounting features in the education syllabi of the leading chartered accountant professional bodies that form part of the IFAC contingent. By following an explorative approach, the study identified international trends within the ambit of public sector accounting education and provides guidance for other professional bodies in assessing the nature and extent of their public sector accounting education requirements
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Andrijasevic, Maja. "Total quality accounting." Ekonomski anali 53, no. 176 (2008): 110–22. http://dx.doi.org/10.2298/eka0876110a.

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The focus of competitive "battle" shifted from the price towards non-price instruments, above all, towards quality that became the key variable for profitability increase and achievement of better comparative position of a company. Under such conditions, management of a company, which, according to the established and certified system of total quality, strives towards achieving of a better market position, faces the problem of quality cost measurement and determination. Management, above all, cost accounting can help in solving of this problem, but the question is how much of its potential is being used for that purpose.
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Dissertations / Theses on the topic "Accounting Accounting Accounting Accounting Comparative accounting"

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Sarker, Nivedita, and Chouzouris Georgios Koilakos. "A Comparative Analysis between Traditional Accounting and Human Resources Accounting (HRA) Practices on HRManagerial Decision-Making Process." Thesis, Umeå universitet, Företagsekonomi, 2021. http://urn.kb.se/resolve?urn=urn:nbn:se:umu:diva-185004.

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Human resource accounting is a concept that was created to deal with the problem of the measurement of the value of human capital. This concept can be very influential for many different human resource practices. This concept is of the utmost importance as it deals with one of the biggest problems within the sectors of accounting and human resources, the constant seeking of an acceptable way of acknowledging human capital in the financial statements as an asset and not as an expense. The skills and knowledge that people can bring into a company are vital for its prosperity and yet no realized. Hereby identifying the similarities and differences in the decision-making factors of HR managers between traditional accounting and human resources accounting (HRA) focused organizations, we want to examine the perceptions of managers who work under both types of organizations. Therefore, the research question we have formulated is the following: What are the similarities and differences between the decision-making processes of HR managers of Traditional accounting and Human Resource Accounting focused organizations? The field of HRA is not new. It is approximately 70 years old, but progress in it has stopped for a while now. The problem besides that is that it is not accepted by international accounting principles. However, nowadays more and more companies try to find a way to allow them to use HRA. In this paper, we have managed to interview HR managers that are currently working under HRA or traditional accounting practices. We selected HR practices in which HRA can have a strong influence so that we can understand and examine how it influences the decision-making process of the managers. The choice of Patterson´s model was based on the fact that it contains four HR practices (recruitment and selection, training and development, retention and turnover, and performance management), in which HRA has a strong influence. Overall, our findings showed us that when it comes to recruitment & selection, and retention & turnover there are more differences between HRA-focused and traditional accounting-focused organizations than in the practices of training & development and performance management. The main difference in recruitment and selection is that HRA-focused organizations make decisions based on measuring the total cost and value of their resources; in training and development the main difference is that HRA-focused organizations calculate the cost of learning by HRA; in retention and turnover, the main difference is that HRA focused organizations can calculate and forecast all cost have already spent and need to spend for replacement an employee, and finally in the performance management the main difference is that HRA focused organizations take into serious consideration the job level of their employees in contrast to traditional accounting focused ones. This offered us the chance to develop a suggested framework. It is based on Patterson’s model but also includes our findings. Finally, we believe that this paper has the possibility to contribute in many different ways. For example, it can be used as a manual from HR managers in order to help them see and understand the differences and similarities between HRA and traditional accounting and extensively manage to focus on the important factors for each respective practice. Moreover, the findings could contribute to the general evolution of HRA, as this paper is one of the few that have approached the HRA concept via qualitative research.
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Al-Nafea, Fahad S. M. "Aligning accounting education and training : a comparative study." Thesis, Loughborough University, 2005. https://dspace.lboro.ac.uk/2134/7783.

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This study aims to build an aligned model of AE&T for the KSA by benefiting from the comparative analysis of AE&T in the UK and the KSA. The researcher depended on the Wilson model (2002) which is the first model to refer to the alignment of AE&T to produce effective accounting practitioners. The researcher cover the last three stages from this model and focused on accounting students. The researcher determined the propositions that needed to be tested by comparative analysis between AE&T in these two countries. Those propositions reflect all the three stages, namely: university accounting education, professional accounting training and professional accounting practice and CPE. The researcher adopted a case study approach, which was felt to be the most appropriate method in addressing the research aim, enabling an aligned model of AE&T to be built. The main source of data collection was reviewing and analysing current literature and by conducting face-to-face in-depth interviews and documentary sources. Cross-case analysis was used as the main approach for analysing data. The researcher produced a model of AE&T by determining the positive features of AE&T systems in the UK and the KSA, based on comparative analysis.
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Al-Najjar, Fouad K. "Standardisation in accounting practices : a comparative international study." Thesis, University of Strathclyde, 1986. http://ethos.bl.uk/OrderDetails.do?uin=uk.bl.ethos.333604.

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Jorge, Susana Margarida Faustino. "Local government accounting in Portugal in comparative-international perspective." Thesis, University of Birmingham, 2003. http://etheses.bham.ac.uk//id/eprint/99/.

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Local government accounting in Portugal has been through a radical transformation since 1999. As additions to the traditional cash-based budgetary accounting, the system now includes accrual-based financial accounting and reporting, as well as cost accounting. The keystone for the changes was the Chart of Accounts for Local Government, issued in 1999 as a consequence of a wider reform process (comprising administrative, financial management and accounting issues) started in 1990 for the whole Portuguese Public Administration. This thesis describes how the Portuguese local government accounting system currently works, specifically addressing budgetary, financial and cost accounting techniques. Using Lüder’s Financial Management Reform Process Model, it also explains the current innovations in the Portuguese governmental accounting, and presents the context within which the reforms have been taking place. The same framework is used to predict the conduciveness to future developments, providing some insights into the probability of further reforms. Finally, it offers an inductive theory of Portuguese local government accounting in comparative-international perspective, in comparison with the United Kingdom. In the process, this shows that, despite the similarities in the form and content of the reports produced, differences still remain as to their aims and purposes.
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Jorge, Susana. "Local government accounting in Portugal in comparative-international perspective." Doctoral thesis, Birmingham Business School, University of Birmingham, 2003. http://hdl.handle.net/10316/13545.

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Habu, Baba. "Comparative study of Japanese and western management accounting practices." Thesis, University of East London, 2004. http://ethos.bl.uk/OrderDetails.do?uin=uk.bl.ethos.416792.

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Maree, Kevin W. "Valuation of intellectual capital in South African companies: a comparative study of three valuation methods." Thesis, Rhodes University, 2002. http://hdl.handle.net/10962/d1001631.

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Foo, See Liang. "A comparative study of accounting systems in Indonesia and Singapore." Thesis, University of Hull, 1988. http://hydra.hull.ac.uk/resources/hull:3796.

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Accounting systems are affected by historical, political, social and economic factors. Singapore and Indonesia were chosen for this study because there is very little written about accounting in either country. Singapore was under the British for nearly 150 years and the Indonesians were ruled by the Dutch for over 350 years. Besides these different colonial influences, both countries are different economically, politically and socially. This thesis traces the development of the accounting system, namely, corporate reporting, government accounting, capital market, accounting profession, accounting education and management accounting, in Indonesia and Singapore. It explains the influences that brought about these developments and analyses the features that distinguish the two systems. It is very common for developing countries to adopt foreign accounting systems. In the case of ex-colonies, the tendency has been for them to follow the practices of their colonial masters and to be influenced by the latter even after independence because of their longstanding relationships. However, the degree of reform after independence varies among countries. This study found that for Singapore, the process of adaptation and reform since independence has been dynamic, though, within the historical framework inherited from her colonial period, and there have been continued efforts to improve her accounting system to meet local requirements, and at the same time keep up with developments overseas, not only in the UK but also other developed countries such as the US, Australia, Canada and New Zealand. In the case of Indonesia, major reforms in accounting are slow and in many areas, inadequately coordinated. Reform to the commercial code, adopted from the Dutch in 1848 has been stagnant to the extent that it virtually remains intact. At the other extreme, the Jakarta stock exchange, which was established in 1977 with US support, adopted US accounting and reporting practices. The consequences of the lack of control and co-ordination gave rise to sub-standard accounting practices and the emergence of dualism in accounting training, education and practice. For example, the training and education of accounting technicians follow the Dutch system, whereas at the tertiary level, namely at State universities, the American-oriented approach with a heavy emphasis on financial reporting and auditing is taught. While it is desirable for a developing country to follow and keep up-to-date with accounting practices in developed countries, the blind transplant of foreign systems will yield negative results if the questions of compatibility and the recipient country's needs are not adequately considered. In this regard, Singapore and Indonesia present two contrasting examples on how each country handled the issues of accounting development. Finally, we have learned from this thesis the importance for developing countries to adapt and improvise accounting systems to suit their particular needs, and that purely relying on foreign assistance is inadequate to ensure the success of any national accounting development programme.
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Ahmed, Adel El-Said. "Integrating information systems technology competencies into accounting : a comparative study." Thesis, Liverpool John Moores University, 1999. http://researchonline.ljmu.ac.uk/5022/.

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Emenyonu, Emmanuel Ndubuisi Okechukwu. "International accounting harmonisation in developed stock market countries an empirical comparative study of measurement and associated disclosure practices in France, Germany, Japan, United Kingdom, and the United States of America /." Thesis, Connect to e-thesis, 1993. http://theses.gla.ac.uk/798/.

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Thesis (Ph.D.) - University of Glasgow, 1993.
Ph.D. thesis submitted to the Faculty of Law and Financial Studies, Department of Accounting and Finance, University of Glasgow, 1993. Includes bibliographical references. Print version also available.
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Books on the topic "Accounting Accounting Accounting Accounting Comparative accounting"

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Ghosh, Jyoti. Accounting comparisons. Croydon: Coopers & Lybrand Deloitte, 1992.

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Orsini, Larry L. World accounting. Edited by McAllister John P, Parikh Rajeev N, and Ernst & Whinney. New York, NY (11 Penn Plaza, New York 10001): M. Bender, 1987.

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Comparative international accounting. Harlow, England: Pearson, 2012.

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H, Parker R., ed. Comparative international accounting. Harlow, England: Financial Times Prentice Hall, 2010.

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Endenich, Christoph. Comparative Management Accounting. Wiesbaden: Gabler Verlag, 2012. http://dx.doi.org/10.1007/978-3-8349-4277-7.

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Lawrence, Steve. International accounting. London: International Thomson Business Press, 1996.

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Holt, Paul E. International accounting. 5th ed. [Houston, TX]: Dame, 2001.

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Ruland, William. Accounting fundamentals. Cincinnati, Ohio: South-Western College Pub., 2000.

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Jones, Michael, and Michael Jones. Creative accounting, fraud and international accounting scandals. Chichester: John Wiley & Sons, 2010.

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Michael, Jones, ed. Creative accounting, fraud and international accounting scandals. Chichester: John Wiley & Sons, 2010.

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Book chapters on the topic "Accounting Accounting Accounting Accounting Comparative accounting"

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Beke, Jeno. "Comparative Statistical Analysis." In International Accounting Harmonization, 99–117. New York: Palgrave Macmillan US, 2013. http://dx.doi.org/10.1057/9781137374349_6.

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Endenich, Christoph. "Einleitung." In Comparative Management Accounting, 1–8. Wiesbaden: Gabler Verlag, 2012. http://dx.doi.org/10.1007/978-3-8349-4277-7_1.

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Endenich, Christoph. "International Vergleichendes Controlling." In Comparative Management Accounting, 9–35. Wiesbaden: Gabler Verlag, 2012. http://dx.doi.org/10.1007/978-3-8349-4277-7_2.

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Endenich, Christoph. "Theoretische Fundierung und Herleitung der Leitfragen." In Comparative Management Accounting, 36–51. Wiesbaden: Gabler Verlag, 2012. http://dx.doi.org/10.1007/978-3-8349-4277-7_3.

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Endenich, Christoph. "„Controlling“ versus „Contabilidad de Gestión“." In Comparative Management Accounting, 52–66. Wiesbaden: Gabler Verlag, 2012. http://dx.doi.org/10.1007/978-3-8349-4277-7_4.

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Endenich, Christoph. "Publikationsanalyse." In Comparative Management Accounting, 67–155. Wiesbaden: Gabler Verlag, 2012. http://dx.doi.org/10.1007/978-3-8349-4277-7_5.

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Endenich, Christoph. "Feldstudie." In Comparative Management Accounting, 156–275. Wiesbaden: Gabler Verlag, 2012. http://dx.doi.org/10.1007/978-3-8349-4277-7_6.

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Endenich, Christoph. "Diskussion." In Comparative Management Accounting, 276–309. Wiesbaden: Gabler Verlag, 2012. http://dx.doi.org/10.1007/978-3-8349-4277-7_7.

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Endenich, Christoph. "Fazit." In Comparative Management Accounting, 310–11. Wiesbaden: Gabler Verlag, 2012. http://dx.doi.org/10.1007/978-3-8349-4277-7_8.

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Emmett, Gary, and Craig Langston. "Comparative construction cost data for industry." In Accounting for Construction, 181–93. Abingdon, Oxon ; New York, NY : Routledge, 2019.: Routledge, 2019. http://dx.doi.org/10.1201/9781315231785-10.

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Conference papers on the topic "Accounting Accounting Accounting Accounting Comparative accounting"

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Rusiaev, Nikolai Aleksandrovich, and Tatiana Evgenevna Tatarovskaia. "Accounting for Intangible Assets According to IFRS and Russian Accounting Standards: a Comparative Analysis." In International Scientific and Practical Conference. TSNS Interaktiv Plus, 2020. http://dx.doi.org/10.21661/r-530880.

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Atabey, Naim Ata, and Halil Akmese. "Evaluations of Accounting Professionals and Accounting Academicians Regarding to International Financial Reporting Standards: A Comparative Analysis." In 2014 International Conference on Management, Education and Social Science (ICMESS 2014). Paris, France: Atlantis Press, 2014. http://dx.doi.org/10.2991/icmess-14.2014.44.

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Yunus, Ilham, La Ode Rasuli, and Amir Lukum. "Comparative Analysis of Financial Performance Before and After Acquisition." In 7th Regional Accounting Conference (KRA 2020). Paris, France: Atlantis Press, 2021. http://dx.doi.org/10.2991/aebmr.k.210416.023.

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Yulianto, Wahyu Dwi, Arini Wildaniyati, and Fatchur Rochman. "Comparative Analysis of a Financial Performance on Conventional Banks and Sharia Banks in Indonesia." In 7th Regional Accounting Conference (KRA 2020). Paris, France: Atlantis Press, 2021. http://dx.doi.org/10.2991/aebmr.k.210416.024.

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"The Development and Comparative Study of Accounting Standards." In 2020 International Conference on Social Sciences and Social Phenomena. Scholar Publishing Group, 2020. http://dx.doi.org/10.38007/proceedings.0001103.

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Kudish, Aleksey Semenovich. "The comparative analysis of Russian Accounting Standards and IFRS in the field of accounting and evaluation of intangible assets." In IV International applied research conference. TSNS Interaktiv Plus, 2016. http://dx.doi.org/10.21661/r-115333.

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"A Comparative Study on Concepts of Evaluating of Capital Investment." In International Conference on Accounting, Business, Economics and Politics. Ishik University, 2019. http://dx.doi.org/10.23918/icabep2019p21.

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Sliusar, Valentin V., Aleksandr A. Kaznatcheev, Igor O. Gaiduk, Vladimir V. Zaytcev, and Larisa G. Gagarina. "A comparative study of ERP systems indicators variations accounting algorithms." In 2018 IEEE Conference of Russian Young Researchers in Electrical and Electronic Engineering (EIConRus). IEEE, 2018. http://dx.doi.org/10.1109/eiconrus.2018.8317399.

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Novyarni, Nelli, and Lavita Nur Ayu Ningsih. "Comparative Analysis of Financial Ratios and Economic Value Added Methods in Assessing Company Financial Performance." In Annual International Conference on Accounting Research (AICAR 2019). Paris, France: Atlantis Press, 2020. http://dx.doi.org/10.2991/aebmr.k.200309.031.

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"A Comparative Analysis of National University Ranking System in Kurdistan-Region and Other National University Rankings: An Emphasis on Criteria and Methodologies." In International Conference on Accounting, Business, Economics and Politics. Ishik University, 2018. http://dx.doi.org/10.23918/icabep2018p13.

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Reports on the topic "Accounting Accounting Accounting Accounting Comparative accounting"

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

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

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

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

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

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Greenwood, Jeremy, and Boyan Jovanovic. Accounting for Growth. Cambridge, MA: National Bureau of Economic Research, July 1998. http://dx.doi.org/10.3386/w6647.

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

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Klenow, Peter, and Huiyu Li. Innovative Growth Accounting. Cambridge, MA: National Bureau of Economic Research, April 2020. http://dx.doi.org/10.3386/w27015.

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Zseby, T., S. Zander, and C. Carle. Policy-Based Accounting. RFC Editor, October 2002. http://dx.doi.org/10.17487/rfc3334.

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Brinca, Pedro, V. Chari, Patrick Kehoe, and Ellen McGrattan. Accounting for Business Cycles. Cambridge, MA: National Bureau of Economic Research, September 2016. http://dx.doi.org/10.3386/w22663.

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