Academic literature on the topic 'Core of accounting'
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Journal articles on the topic "Core of accounting"
Flynn, David A. "Core Accounting Web Resources." Journal of Business & Finance Librarianship 8, no. 2 (July 10, 2003): 3–13. http://dx.doi.org/10.1300/j109v08n02_02.
Full textFischer, Christine A., Keli Han, and Zhibi Wang. "Accounting solutions in the UMTS core network." Bell Labs Technical Journal 6, no. 2 (August 14, 2002): 65–73. http://dx.doi.org/10.1002/bltj.5.
Full textPilipczuk, Olga. "Toward Cognitive Management Accounting." Sustainability 12, no. 12 (June 23, 2020): 5108. http://dx.doi.org/10.3390/su12125108.
Full textDemski, Joel S., John C. Fellingham, Yuji Ijiri, and Shyam Sunder. "Some Thoughts on the Intellectual Foundations of Accounting." Accounting Horizons 16, no. 2 (June 1, 2002): 157–68. http://dx.doi.org/10.2308/acch.2002.16.2.157.
Full textHossain, David, J. Gregory Kunkel, and Asad Yavari. "Enhancing Accounting Students' Core Competencies through Service Learning." i-manager’s Journal on Management 10, no. 1 (August 15, 2015): 9–14. http://dx.doi.org/10.26634/jmgt.10.1.3507.
Full textBeard, Deborah F. "Assessment of Internship Experiences and Accounting Core Competencies." Accounting Education 16, no. 2 (June 2007): 207–20. http://dx.doi.org/10.1080/09639280701234625.
Full textLeoncini, R., and S. Montresor. "Accounting for core and extra-core relationships in technological systems: a methodological proposal." Research Policy 34, no. 1 (February 2005): 83–100. http://dx.doi.org/10.1016/j.respol.2004.11.001.
Full textWalker, Kenton B., and Penne L. Ainsworth. "Developing a Process Approach in the Business Core Curriculum." Issues in Accounting Education 16, no. 1 (February 1, 2001): 41–66. http://dx.doi.org/10.2308/iace.2001.16.1.41.
Full textCarhill, Mike. "Accounting Income and Market Prices: Explaining Core‐Deposit Premiums." Managerial Finance 23, no. 2 (February 1997): 42–64. http://dx.doi.org/10.1108/eb018608.
Full textKalitkin, N. N., and I. A. Kozlitin. "Plasma equation of state accounting for ion core volume." Annals of Physics 396 (September 2018): 468–78. http://dx.doi.org/10.1016/j.aop.2018.07.031.
Full textDissertations / Theses on the topic "Core of accounting"
MacDonald, Laura Darlene. "Innovation in management accounting systems, a dual core analysis." Thesis, National Library of Canada = Bibliothèque nationale du Canada, 1999. http://www.collectionscanada.ca/obj/s4/f2/dsk1/tape7/PQDD_0002/NQ42957.pdf.
Full textPereira, Bruno Miguel Ferreira. "Accounting for viscous fingering in relative permeability estimation of special core analysis measurements." Thesis, Heriot-Watt University, 2017. http://hdl.handle.net/10399/3374.
Full textChen, Yu-Fen. "Computer competencies forecast for junior college accounting graduates in Taiwan /." free to MU campus, to others for purchase, 1999. http://wwwlib.umi.com/cr/mo/fullcit?p9962508.
Full textJones, Gregory Evan. "The link between emotional intelligence and graduate qualities implications for accounting education /." Access electronically, 2008. http://ro.uow.edu.au/theses/113.
Full textСокол, Р. О. "Інформаційна система аналізу розміщення телекомунікаційного обладнання." Master's thesis, Сумський державний університет, 2018. http://essuir.sumdu.edu.ua/handle/123456789/72259.
Full textBotros, Miriam, and Simriti Kaushik. "Outsourcing av ekonomifunktionen : Hur outsourcar små företag sin ekonomifunktion." Thesis, Södertörns högskola, Institutionen för samhällsvetenskaper, 2015. http://urn.kb.se/resolve?urn=urn:nbn:se:sh:diva-27599.
Full textPurpose: The aim of this study is to gain a broader understanding of how small enterprises outsource their accounting function and the reasons behind the choice of outsourcing parts of or the entire accounting function. Furthermore the study will shed light on how small enterprises retain control over the accounting function when it is outsourced. Method: A qualitative study based on semi-structured interviews with nine small enterprises that outsource parts of or all of the accounting functions. In order to strengthen the results of the study two interviews in two different accounting firms have been conducted. Theories and data from previous studies have been used in this study to answer the research question and the purpose. Conclusion: This study shows that all small enterprises make use of a fragmented outsourcing instead of an integrated outsourcing, when outsourcing their accounting function. The reason for this is the small enterprises have the ability to perform certain parts of the accounting function internally. Furthermore the study showed that all small enterprises often outsource their annual report and accounts as these parts are considered to be more complex than the others. Therefore is lack of knowledge the main reason that small enterprises outsource their accounting function. The need for competence and expertise knowledge is associated with the cost issue. Since companies believe that it is cheaper to buy the service than having internal staff that have expertise. Outsourcing the accounting function thus provide small enterprises the opportunity to focus on their core competencies. The study also showed that small enterprises make use of a trust-based or market-based control pattern to retain control over the accounting function. Because it is difficult for the enterprises to retain control over the accounting function they have chosen to outsource because the information is transmitted to the external party since the continued work is done externally. The companies do however reckon to maintain a fairly good amount of control through regular contact and own routines.
Källås, Stefan, and Sarah Bouvin. "Outsourcing av Redovisningsfunktionen." Thesis, University of Gävle, University of Gävle, Ämnesavdelningen för företagsekonomi, 2010. http://urn.kb.se/resolve?urn=urn:nbn:se:hig:diva-6327.
Full textSyfte: Syftet med detta examensarbete är att genom en jämförelse mellan det köpande och det säljande företaget belysa vilka faktorer som kan bidra till att outsourcing av redovisningsfunktionen blir framgångsrikt.
Metod: I denna uppsats har vi använt oss av en kvalitativ undersökningsmetod och ett hermeneutisk synsätt. Detta eftersom vi har gjort några intervjuer och inga data har samlats in som kan göras mätbara. Vår intervjumetod var ostrukturerad då de intervjuade fick chansen att styra hur intervjuerna artade sig och en öppen dialog fördes. En undersökning kan ha olika avsikter, vi använde oss av de beskrivande och förstårliga. Då syftet med examensarbetet gick ut på att belysa vilka faktorer som kan bidra till att outsourcing av redovisningsfunktionen blir framgångsrik.
Resultat & Slutsats: Under uppsatsens gång har vi kommit fram till att vi anser att företag borde outsourca sin redovisningsfunktion, då företag ska göra det de är bäst på. Kunskapen hos de säljande företagen är vad som gör outsourcingen framgångsrik. Med andra ord ska man lägga ner all sin tid och kraft på sin kärnverksamhet. I och med detta blir man ett konkurrenskraftigare företag, vilket leder till att fler marknadsandelar tas på marknaden.
Förslag till fortsatt forskning: Våra rekommendationer för fortsatta studier är att det skulle vara intressant att göra en jämförelse mellan större och mindre företag. Att se vilka för- och nackdelar som då dyker upp. Vilka för- och nackdelar ser de större företagen med att outsourca fullständigt eller partiellt?
Uppsatsens bidrag: Denna uppsats ska ge en större förståelse för företags kärnverksamhet och dess betydelse för företaget. En förståelse ska uppnås för varför företag väljer att outsourca sin redovisningsfunktion.
Aim: The aim with this essay is to make a comparison between the buying company and the selling company. When we have done this, we will illustrate the factors that can contribute that outsourcing by the companies accounting will be successful.
Method: In this paper we have used a qualitative method of research with a hermeneutic approch. This because we have done interviews and no measurable data has been collected. Our method of interview was unstructured, this because the people that we interviewed should have a change to influence the interview. A research can have different purpose, we used the describing and the understandable methods.
Result & conclusions: We have found that companies should use outsourcing, because they shall do what they are suppose to do. It is the knowledge in the selling companies that make the outsourcing succesful. With other words, companies shall put all their energy and time in their core activity. In this way, companies will be very competitive and they will make more market shares.
Suggestions for future research: Our suggestions for future research are to make a comparison between bigger and smaller companies. To see which advantages and disadvantages that will appear.
Contribution of the thesis: This essay will give a bigger understanding for the company’s core activity, and an understanding shall accomplish why companies choose to outsource their accounting.
Sundqvist, Alexander, and Tony Blom. "Avskaffandet av revisionsplikten, : Ur revisorns perspektiv." Thesis, Högskolan i Skövde, Institutionen för teknik och samhälle, 2013. http://urn.kb.se/resolve?urn=urn:nbn:se:his:diva-8282.
Full textBackground and problem: On November 1, 2010 the audit requirement was abolished for small companies in Sweden which meant that about 70% of all companies in Sweden were no longer forced to audit. This affected the audit firms prerequisites and we ask ourselves how they have tackled the new market where a large part of their customer base is no longer forced to be audited. We have come up with these questions: How has the removal of mandatory auditing changed the small audit firms ways of working? How do they prepare themselves for a possible change in limit? Purpose: The purpose of our thesis is to highlight the changes that abolishment of the audit requirement for small companies has led to for small accounting firms from an auditor's perspective. We also want to highlight how the auditor's role may change in the future if Sweden closes up to EU:s maximum threshold to avoid audit duties or the limit otherwise changes. Method: The work is written from a qualitative approach, primary data were collected through semi-structured interviews with basis in an open interview template. This has since been interpreted on the basis of secondary data in the form of scientific literature. Results and Conclusion: The study's conclusion indicates that accounting firms have conducted fairly extensive changes to meet legislative change. The drop in the form of audit services is offset by more assignments or started offering accounting as a new service. Audit companies believe that it is only a matter of time before the limit is raised, they don ́t prepare themselves cause they consider the impact on the company will be less than in previous legislative change. This is due to ownership structure of major companies are different and independent verification is more justified in these companies.
Martins, Vinicius Aversari. "Contribuição à avaliação do goodwill: depósitos estáveis, um ativo intangível." Universidade de São Paulo, 2002. http://www.teses.usp.br/teses/disponiveis/12/12136/tde-08032004-170157/.
Full textThe main objective of the present work is to demonstrate that a part of the depository base of financial institutions that make use of (time and demand) deposits as a source of funding for their activities, which is identified by stable deposits, represents an intangible asset of the depositary institution. When its specific identification is possible, this intangible asset, which results from the stable deposits, explains a part of the goodwill of the depositary institution, considering that goodwill is a residual asset that mainly depends on the valuation of the company as a whole. As the value of goodwill is determined by the difference between the fair value of the entity as a whole, that is, as a unique asset in a going concern, and the algebraic sum of the fair values of the entitys identifiable net assets, to the extent that new assets are identified, which were not recorded before, the nature of goodwill is explained and its value attribution is enhanced. Hence, the identification of another intangible asset in the financial institutions implies the identification of new parts of the goodwill, which incorporated this intangible asset before the identification of the intangible asset, as well as the explanation of the economic nature of goodwill. To achieve this goal, the economic and accounting characteristics of assets, intangible assets and goodwill were compared to the economic and accounting characteristics of the stable deposits, which led to the conclusion that those deposits represent an intangible asset, which can be identified separately and can be registered in the accounting records. The accounting record of this intangible asset in the financial statements, which are used for publication, is only possible nowadays when the depositary institution has been the target of a purchase by another entity. In case this has not happened, the intangible asset can alternatively be used for management control. The present work also presents a real case of stable deposit valuation, so as to corroborate the possibility of identification and valuation of intangibles resulting from the stable deposits.
Greenlee, Diana Mae. "Accounting for subsistence variation among maize farmers in Ohio valley prehistory /." Thesis, Connect to this title online; UW restricted, 2002. http://hdl.handle.net/1773/6565.
Full textBooks on the topic "Core of accounting"
Anthony, Robert Newton. Core concepts of accounting. 8th ed. Upper Saddle River, NJ: Prentice Hall, 2003.
Find full textG, Simkin Mark, Norman Carolyn Strand, and Moscove Stephen A, eds. Core concepts of accounting systems. 9th ed. Hoboken, NJ: Wiley, 2005.
Find full textG, Simkin Mark, and Norman Carolyn Strand, eds. Core concepts of accounting information systems. New York, NY: John Wiley & Sons, 2008.
Find full textG, Simkin Mark, and Bagranoff Nancy A, eds. Core concepts of accounting information systems. 8th ed. New York: J. Wiley, 2003.
Find full textBagranoff, Nancy A. Core concepts of accounting information systems. Hoboken, NJ: John Wiley & Sons, 2010.
Find full textBagranoff, Nancy A. Core concept of accounting information systems. Hoboken, NJ: John Wiley & Sons, 2010.
Find full textStrand, Norman Carolyn, Rose Jake, and Bagranoff Nancy A, eds. Core concepts of accounting information systems. Hoboken, NJ: John Wiley & Sons, 2012.
Find full textG, Simkin Mark, Bagranoff Nancy A, and Moscove Stephen A, eds. Core concepts of accounting information systems. 5th ed. New York: John Wiley, 1997.
Find full textBagranoff, Nancy A. Core concepts of accounting information systems. Hoboken, NJ: John Wiley & Sons, 2010.
Find full textBook chapters on the topic "Core of accounting"
Chorafas, Dimitris N. "Creative Accounting, EBITDA, and Core Earnings." In Management Risk, 40–57. London: Palgrave Macmillan UK, 2004. http://dx.doi.org/10.1057/9781403948106_3.
Full textMarino, Davide. "Commodification o giustizia ambientale? I PES come strumento di governance del valore della natura." In I servizi ecosistemici nella pianificazione bioregionale, 87–96. Florence: Firenze University Press, 2020. http://dx.doi.org/10.36253/978-88-5518-050-4.11.
Full textLombardi, Rosa. "Primary Conclusions Towards Concepts and Challenges to Come." In SIDREA Series in Accounting and Business Administration, 97–100. Cham: Springer International Publishing, 2021. http://dx.doi.org/10.1007/978-3-030-81127-3_4.
Full textBillah, Mohd Ma’Sum. "Shari'ah Code of Ethics of an Auditor." In Accounting and Auditing Standards for Islamic Financial Institutions, 266–72. London: Routledge, 2021. http://dx.doi.org/10.4324/9781003201878-29.
Full textDeuchar, Margaret, and Rachel Muntz. "Factors accounting for code-mixing in an early developing bilingual." In (In)vulnerable Domains in Multilingualism, 161–90. Amsterdam: John Benjamins Publishing Company, 2003. http://dx.doi.org/10.1075/hsm.1.07deu.
Full textBaker, Charles Richard. "Historical development of the code of ethics of the US public accounting profession." In The Routledge Handbook of Accounting Ethics, 26–38. Abingdon, Oxon ; New York, NY : Routledge, 2021. | Series: Routledge international handbooks: Routledge, 2020. http://dx.doi.org/10.4324/9780429490224-4.
Full textOzsozgun Caliskan, Arzu. "UN Global Compact and Code of Conduct: The Case of Turkey." In Accounting, Finance, Sustainability, Governance & Fraud: Theory and Application, 295–309. Singapore: Springer Singapore, 2018. http://dx.doi.org/10.1007/978-981-10-8062-3_16.
Full textMcCarthy, Irene N. "Professional Ethics Code Conflict Situations: Ethical and Value Orientation of Collegiate Accounting Students." In From the Universities to the Marketplace: The Business Ethics Journey, 257–63. Dordrecht: Springer Netherlands, 1997. http://dx.doi.org/10.1007/978-94-009-1475-9_26.
Full textWest, Andrew. "Accounting Ethics (Including the Profession’s Code of Ethics and Commitment to the Public Interest)." In Encyclopedia of Business and Professional Ethics, 1–5. Cham: Springer International Publishing, 2018. http://dx.doi.org/10.1007/978-3-319-23514-1_213-1.
Full textCarlsson, Åsa K., and Anders Ahnesjö. "Accounting for heterogeneities and shields in brachytherapy dose calculation by use of collapsed cone superposition." In The Use of Computers in Radiation Therapy, 474–76. Berlin, Heidelberg: Springer Berlin Heidelberg, 2000. http://dx.doi.org/10.1007/978-3-642-59758-9_178.
Full textConference papers on the topic "Core of accounting"
Blums, Ivars, and Hans Weigand. "Towards a Core Ontology of Economic Exchanges for Multilateral Accounting Information Systems." In 2020 IEEE 24th International Enterprise Distributed Object Computing Conference (EDOC). IEEE, 2020. http://dx.doi.org/10.1109/edoc49727.2020.00035.
Full textYuanjian, Qin, and Li Yang. "The study of customer knowledge absorptive capacity on core competence of our accounting firms." In 2011 6th International Conference on Product Innovation Management (ICPIM). IEEE, 2011. http://dx.doi.org/10.1109/icpim.2011.5983697.
Full textFeeney, Ciaran, and Ningning Wang. "AC winding loss in closed core thin film transformers accounting for two dimensional magnetic fields." In 2018 IEEE Applied Power Electronics Conference and Exposition (APEC). IEEE, 2018. http://dx.doi.org/10.1109/apec.2018.8341260.
Full textKhelil, M., and M. Elleuch. "Finite Element Method analysis of three phase transformer core accounting for anisotropy and air gaps." In 2010 7th International Multi-Conference on Systems, Signals and Devices (SSD). IEEE, 2010. http://dx.doi.org/10.1109/ssd.2010.5585583.
Full textZulvia, Yolandafitri, and Arif Adrian. "The Role of Core Value, Character and Entrepreneur Leadership towards Successful Entrepreneur." In First Padang International Conference On Economics Education, Economics, Business and Management, Accounting and Entrepreneurship (PICEEBA 2018). Paris, France: Atlantis Press, 2018. http://dx.doi.org/10.2991/piceeba-18.2018.88.
Full textJones, Greg, Hazel Jones, Dom Pensiero, and Claire Beattie. "Enhancing students’ employability skills and experiential learning through integration of Xero software." In ASCILITE 2021: Back to the Future – ASCILITE ‘21. University of New England, Armidale, 2021. http://dx.doi.org/10.14742/ascilite2021.0116.
Full textAlekseev, A., D. Barberis, and T. Beermann. "ACCOUNTING AND MONITORING INFRASTRUCTURE FOR DISTRIBUTED COMPUTING IN THE ATLAS EXPERIMENT." In 9th International Conference "Distributed Computing and Grid Technologies in Science and Education". Crossref, 2021. http://dx.doi.org/10.54546/mlit.2021.65.95.001.
Full textLi, Guyin, and Luo Wang. "Study on Ways of Promoting Core Competence of Enterprise through Management Accounting Against the Background of Big Data." In 2018 International Conference on Education Science and Social Development (ESSD 2018). Paris, France: Atlantis Press, 2018. http://dx.doi.org/10.2991/essd-18.2018.69.
Full textNowak, Michael D. "Research Integrated Into Core Courses of an Undergraduate Program." In ASME 2007 International Mechanical Engineering Congress and Exposition. ASMEDC, 2007. http://dx.doi.org/10.1115/imece2007-42207.
Full textYin, Jianhua, and Xiaoping Du. "High-Dimensional Reliability Method Accounting for Important and Unimportant Input Variables." In ASME 2021 International Design Engineering Technical Conferences and Computers and Information in Engineering Conference. American Society of Mechanical Engineers, 2021. http://dx.doi.org/10.1115/detc2021-70067.
Full textReports on the topic "Core of accounting"
Granada, Isabel, Pier Saraceno, and Anna Camilo. The Importance of Financial Information in the Transport Sector: an Encouragement to New Outlooks and Perspectives in Light of the IDB's Vision 2025. Inter-American Development Bank, April 2022. http://dx.doi.org/10.18235/0004152.
Full textPforr, Tobias, Fabian Pape, and Steffen Murau. After the Allocation: What Role for the Special Drawing Rights System? Institute for New Economic Thinking Working Paper Series, March 2022. http://dx.doi.org/10.36687/inetwp180.
Full textKusaka, Jin, Akinori Morishima, Nobuhiko Horie, and Yasuhiro Daisho. A Numerical Study on Diesel Combustion Using a Computational Fluid Dynamics Code Accounting for the Finite-Rate Elementary Chemical Reactions~Three-Dimensional Simulation by the Use of a Fast Ordinary Differential Equation Solver. Warrendale, PA: SAE International, May 2005. http://dx.doi.org/10.4271/2005-08-0314.
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