Relevant bibliographies by topics / Development of 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 'Development of accounting'

Author: Grafiati
Published: 4 June 2021
Last updated: 9 February 2022

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Journal articles on the topic "Development of accounting"

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Hsieh, Chang-Tai, and Peter J. Klenow. "Development Accounting." American Economic Journal: Macroeconomics 2, no. 1 (January 1, 2010): 207–23. http://dx.doi.org/10.1257/mac.2.1.207.

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Researchers have made much progress in the past 25 years in accounting for the proximate determinants of income levels: physical capital, human capital, and Total Factor Productivity (TFP). But we still know little about why these factors vary. We argue that TFP exerts a powerful influence on output not only directly, but also indirectly, through its effect on physical and human capital accumulation. We discuss why TFP varies across countries, highlighting misallocation of inputs across firms and industries as a key determinant. (JEL E22, E23, F21, F35, O10, O40)
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Ordynskaya, Marina Evgenievna. "Development of the Accounting Concept for Sustainable Enterprise Development." Revista Gestão Inovação e Tecnologias 11, no. 3 (June 30, 2021): 1752–61. http://dx.doi.org/10.47059/revistageintec.v11i3.2048.

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Ordynskaya, Marina Evgenievna. "Development of the Accounting Concept for Sustainable Enterprise Development." Revista Gestão Inovação e Tecnologias 11, no. 3 (June 30, 2021): 2118–27. http://dx.doi.org/10.47059/revistageintec.v11i3.2078.

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Makarenko, Inna, and Alex Plastun. "The role of accounting in sustainable development." Accounting and Financial Control 1, no. 2 (June 8, 2017): 4–12. http://dx.doi.org/10.21511/afc.01(2).2017.01.

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Ideology of Sustainable Development and Sustainable Development Goals influence the transformation of business processes in the companies. Professional accountants are important part of this transformation. In this paper the role of accounting in Sustainable Development Goals achievement is discussed. Different approaches to structuring the role of professional accountants in Sustainable Development are investigated. Among them are types of roles that perform accountants, their professional functions, skills and competencies in the corporate environment. As the result a holistic vision of the role of accounting in sustainable development in the new economic conditions is provided.
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Savchenko, Vera, Oleksandr Gai, and Oksana Yurchenko. "Accounting theories and their impact on the formation and development of social expenditure accounting." Central Ukrainian Scientific Bulletin. Economic Sciences, no. 4(37) (September 28, 2020): 251–58. http://dx.doi.org/10.32515/2663-1636.2020.4(37).251-258.

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The article considers the essence of accounting theories, approaches to their separation, the relationship of accounting and economic theories, and the direction of development of accounting theories in accordance with the needs of economic and social development. The approaches to the classification of accounting theories are generalized, as well as the approaches to the interpretation of «accounting theory», the peculiarities of the interpretation of the subject of accounting from the point of view of different accounting theories are revealed and the objectivity of expansion of accounting objects is substantiated. In the context of the formation and development of accounting theories, the category of «social costs» is considered as an accounting object.
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Feeney, Orla, and Bernard Pierce. "Accounting and new product development." Qualitative Research in Accounting & Management 15, no. 2 (June 18, 2018): 251–79. http://dx.doi.org/10.1108/qram-05-2017-0045.

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PurposeThe traditional view of accounting as something that constrains innovation and conflicts with creativity is giving way to a more contemporary belief that accounting can enable innovation and support the innovative process. This paper aims to examine this evolving relationship between accounting and new product development (NPD) by exploring how interactions between NPD participants at various stages of the NPD process help to achieve the appropriate balance between firmness and flexibility which is necessary for NPD success.Design/methodology/approachA case study method is adopted. Strong structuration theory (SST) is used to examine the complex interactions that take place between managers at various stages in the NPD process, while the concept of minimal structures is drawn upon to explore how these interactions influence the role of accounting in NPD and help to achieve the desired balance between firmness and flexibility.FindingsThe findings of the study reveal that the use of accounting information in NPD is not necessarily prescriptive or normative but is embedded in the everyday interactions taking place throughout the organisation. Formal accounting information, which could be characterised as “push” information, is prepared and presented by the accountant as a formal requirement of NPD, where it is relied upon by the NPD Steering Committee to make stage-gate decisions in the latter stages of the process. This formal accounting information supports the technical structures within the minimal structures framework. Informal accounting information, which could be characterised as “pull” information, is prepared and used by the NPD team to make decisions from the early stages of NPD, often before the formal process has even begun. This information is regarded as a language or given understanding, and is often not even recognised as accounting information by those using it. This type of internalised language formulates the social structures discussed within the minimal structures framework. Together, the formal and informal use of accounting information, and the interactions implicated therein, provides the organisation with the appropriate balance of firmness and flexibility required to effectively govern the NPD process.Originality/valueThe paper contributes to accounting and innovation literature by using SST and minimal structures to explore interpersonal interactions in an NPD context.
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Shumilin, Petr, Irina Sabel'nik, Ekaterina Reznichenko, Alina Sumatokhina, and Anna Kirichenko. "Accounting development in agribusiness." Proceedings of the Kuban State Agrarian University 1, no. 83 (2020): 57–62. http://dx.doi.org/10.21515/1999-1703-83-57-62.

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Ляхович, Галина Іванівна. "Accounting organizing development tendencies." JOURNAL OF ZHYTOMYR STATE TECHNOLOGICAL UNIVERSITY. SERIES: ECONOMICS, no. 4(82) (December 28, 2017): 42–47. http://dx.doi.org/10.26642/jen-2017-4(82)-42-47.

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Mukhametzyanov, Rinaz Z., Fatih Sh Nugaev, and Lyaisan Z. Muhametzyanova. "History of Accounting Development." Journal of History Culture and Art Research 6, no. 4 (September 30, 2017): 1227. http://dx.doi.org/10.7596/taksad.v6i4.1163.

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Ashraf, Junaid, and WaQar I. Ghani. "Accounting development in Pakistan." International Journal of Accounting 40, no. 2 (June 2005): 175–201. http://dx.doi.org/10.1016/j.intacc.2005.01.010.

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Dissertations / Theses on the topic "Development of accounting"

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Phillips, David A. "Economic development, accounting prices and technology." Thesis, University of Bradford, 1989. http://ethos.bl.uk/OrderDetails.do?uin=uk.bl.ethos.278903.

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Shields, Karin Elisabeth. "International accounting standard setting : lobbying and the development of financial instruments accounting." Thesis, University of Leeds, 2014. http://etheses.whiterose.ac.uk/7904/.

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With the establishment of the International Accounting Standards Board (IASB) one of the first projects that were added to its agenda was the financial instruments project. The controversy surrounding the standards, and their heavy Anglo-American nature, have led to widespread concerns regarding the IASB granting undue influence to certain lobbying parties in developing these standards. The thesis examines whether these concerns are warranted. The IASB standard setting is characterised by varying degrees of constituent support and opposition for the organisation’s proposed changes to accounting standards. A robust methodology, grounded in ideology theory of regulation, is therefore developed to identify the impact of special interest lobbying on the IASB’s decisions during the development of standards for financial instruments from 2001-2012. Textual analysis is applied to a large sample of comment letters in order to derive a continuous measure of negativity for the analysis of overt lobbying, as well as identifying cases of explicit opinion in the responses. The findings show that the IASB takes account of lobbying in its standard development. Lobbyists are found to be more likely to be successful in blocking proposed changes by expressing negativity in their discussion of a proposal, as opposed to explicitly disagreeing. Further, the results of the analysis show that, in general, all major constituent groups are influential in the development, but that only the business community is influential when it comes to disclosure requirements. Moreover, opposing American constituents are more likely to block proposed changes than are lobbyists from elsewhere. In sum, the thesis investigates and finds that the IASB’s standard setting process allows special interest lobbying to shape the standards for financial instruments accounting and that the business community and American constituents are particularly influential in the process, thus reinforcing the Anglo-American nature of the standards.
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Bebbington, Jan. "Accounts of, and accounting for, sustainable development." Thesis, University of Dundee, 1999. http://ethos.bl.uk/OrderDetails.do?uin=uk.bl.ethos.269650.

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Stone, Thomas W. "Lean Accounting Comes to Lean Software Development." Diss., Temple University Libraries, 2018. http://cdm16002.contentdm.oclc.org/cdm/ref/collection/p245801coll10/id/497799.

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Business Administration/Accounting
D.B.A.
I argue that lean software development firms become more productive if they adopt and align lean managerial accounting systems with lean software development processes. I conduct two experiments on retraining and coaching of software development teams that have used lean and agile software development practices, demonstrating that these practices significantly improve productivity compared to control groups that did not receive this retraining and coaching. In a third experiment, I expand on this theme by introducing lean accounting productivity metrics to a treatment group of software developers. Team leaders actively use these metrics as quantitative “retrospectives” in team meetings to review past performance and identify areas for process improvement. Four months after these metrics are introduced, I measure their impact on the treatment group productivity and also survey the group to determine how these metrics affect employee attitudes and productivity compared to a control group that was not trained in use of these metrics for team meetings. The results indicate that introduction of lean accounting metrics does not impact employee attitudes and understanding of processes and metrics, nor does it improve productivity in the near term. Discussions with management indicate that retraining and coaching immediately improve productivity since they are directed at remedying specific operational and process issues. Using lean accounting metrics to impact team productivity and employee attitudes is more foundational and likely requires a longer period of exposure and learning. The experimental site is a large publicly traded software firm that uses lean and agile software development practices. Key Words: Lean Accounting, Training, Coaching, Software Development, Productivity
Temple University--Theses
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Becker, Lana L. "Moral Development of Accounting Students: Opportunities and Challenges." Digital Commons @ East Tennessee State University, 2008. https://dc.etsu.edu/etsu-works/3012.

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Business schools are under scrutiny today as accreditation agencies, professional organizations, and employers hold them accountable for the ethical training of future professionals. This literature review explores how the understanding of Kohlberg’s moral development theory can help accounting educators in their commitment to develop the ethical competencies of students. Lawrence Kohlberg’s stages of moral cognition are explained as well as James Rest’s contributions to the field of moral psychology. This paper synthesizes research findings specifically related to the moral development of accounting students and proposes possible explanations for these results. While the potential to morally develop students of higher education has been established through prior research, today’s accounting educators are challenged to implement research and pedagogical strategies that will enable them to actualize this potential.
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Gibassier, Delphine. "Environmental Management Accounting Development : Institutionalization, Adoption and Practice." Thesis, Jouy-en Josas, HEC, 2014. http://www.theses.fr/2014EHEC0001/document.

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Cette thèse explore la notion d’innovations en contrôle de gestion environnemental et vise à explorer la façon dont elles sont créées, si elles sont adoptées ou non dans les entreprises et les conséquences de l’adoption, et enfin comment elles sont pratiquées. Les méthodes de recherche combinent l’observation participante, les entretiens semi-directifs et des données secondaires. Cette thèse est composée de trois articles qui explorent ensemble les différentes facettes de l’innovation en contrôle de gestion. Le premier article aborde la question de comment les innovations sont créées et leur processus d’institutionnalisation. L’accent est mis sur les acteurs et leurs stratégies, le qui et le comment du processus d’institutionnalisation. Grâce à une étude de cas approfondie d’une organisation, le deuxième article révèle le processus de non-adoption d’une méthodologie de comptabilité carbone. Le troisième article analyse les pratiques entourant une innovation en contrôle de gestion dans une multinationale. Dans l’ensemble cette thèse fait trois principales contributions théoriques sur le travail institutionnel spécifique développé par les élites, le rôle de la légitimité interne dans la légitimité organisationnelle, et sur les processus de co-émergence de nouvelles pratiques. Cette recherche sur les innovations en contrôle de gestion environnemental contribue également à mieux comprendre comment le développement durable peut aussi être atteint à travers la comptabilité dans les organisations
This dissertation explores the notion of environmental management accounting innovation and aims to explore how they are created, if they are adopted or not into companies and the consequences thereof, and finally how they are practiced. Research methods combine participant observation, semi-structured interviews and secondary data. This dissertation is composed of three articles that together explore the different facets of management accounting innovations. The first article tackles the question of how innovations get created and on their path to institutionalization. The focus is on the actors and their strategies, the who and how of the institutionalization process. Through an in-depth case study of one organization, the second article uncovers the process of the non-adoption of a carbon accounting methodology. The third article analyses the practices surrounding and accounting innovation in a multinational.Overall, this dissertation makes three main theoretical contributions on the specific institutional work developed by elite, the role of internal legitimacy in organizational legitimacy, and on the processes of co-emergence of new practices. This research on EMA innovations also contributes to further understanding how sustainable development can be pursued through accounting in organizations
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Whitefield, Despina, and Despina Whitefield@vu edu au. "Personal and interpersonal skills development in an accounting degree : a case study of accounting education." Swinburne University of Technology, 2003. http://adt.lib.swin.edu.au./public/adt-VSWT20050502.170936.

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This thesis examines the perceptions of lecturers, graduates and employers of personal and interpersonal skills development in an accounting degree at Victoria University. The development of personal and interpersonal skills in students in higher education has been the focus of discussion amongst accounting educators, accounting practitioners and the accounting profession for many years. There is a general consensus on what skills are necessarily sought to ensure success within the accountancy profession but very few previous studies on how those personal and interpersonal skills are being developed. This research study presents a research framework which emphasises the complex interrelationships between an accounting curriculum, accounting lecturers, accounting graduates and employers of graduate accountants and their perceptions of how personal and interpersonal skills are developed. A case study approach, combining archival, qualitative and quantitative methods, is used to investigate how a Bachelor of Business Accounting degree in one Australian university facilitates personal and interpersonal skills development. The case study results indicate that the curriculum, as the vector for skills development, has both explicit and implicit references to skills outcomes. Graduates� perceptions of many of the personal and interpersonal skills considered in this study are closely related to the curriculum findings. However, there appears to be a lack of convergence between lecturers� perceptions, the curriculum and graduates� perceptions. Employers generally agree that graduates display most of the personal and interpersonal skills, albeit at a low level, in the workplace. There are curriculum implications arising from the results of this research for accounting academics who design and develop accounting programs where the value of graduates� personal and interpersonal skills are acknowledged. As a first step, academics need to improve accounting curricula by explicitly integrating personal and interpersonal skills in their subjects. Communicating to students the explicit nature of personal and interpersonal skills development and making them aware is the next step.
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Igou, Amy. "Evolving Software Development Methodologies: The Search for Accounting Clarity." OpenSIUC, 2014. https://opensiuc.lib.siu.edu/dissertations/953.

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For many years, most IT departments used the same software development methodology called waterfall. This methodology outlines distinct phases for project completion; each phase needing to be completed prior to the start of the next. The primary accounting standard for allocating costs for software development is written in the language of waterfall. Costs are either capitalized or expensed depending on the type of activity that was performed. IT departments have been moving toward a new group of software development methodologies called agile. These methodologies do not follow the phases of waterfall. This makes the current accounting standard for software development difficult to interpret and determine the appropriate transaction. This further hinders IT organizations attempts to better quantify business value of software projects. To examine this issue, a new construct called accounting clarity is introduced in this research. Accounting clarity is an agreement between IT and accounting regarding the treatment of software development costs. This study shows that it is essential for both IT and accounting to work together to determine a solution. The accounting clarity construct is developed from the “ilities” of software quality models and the Capability Maturity Model (CMM) Level 3 key process area (KPA) of intergroup coordination. Intergroup coordination provides the concepts for accounting clarity as the two groups must coordinate to determine the appropriate accounting treatment. The “ilities” are characteristics that should be followed and measured throughout a software development project to ensure long term maintainability of software. This study proposes that accounting clarity should be one of the "ilities" in the software quality model. A portion of the study of accounting clarity examines the relationship between accounting clarity and project control, proposing a positive relationship between the two variables. Then the study examines factors that help to increase accounting clarity. These factors were derived from teamwork and coordination literature. To test the hypothesized relationships, a survey methodology was used. Individuals working on agile software development projects were participants in the survey. This study contributes to both the IT and accounting literature. The research provides a framework to examine other contexts in which the current accounting standards are unclear. As changes happen more frequently in business, this is more likely to occur on a frequent basis. The study has practical implication for software development as it highlights the importance of understanding the accounting implications prior to the project and continuously throughout the lifespan of the software. Adding accounting clarity to the “ilities” of software quality helps software development teams include this in project plans with any software development methodology.
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Zhang, Guohua. "Environmental factors in china's financial accounting development since 1949." Rotterdam : Rotterdam : Erasmus Universiteit ; Erasmus University [Host], 2005. http://hdl.handle.net/1765/1888.

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Chen, Xiaoyn. "Research and development of accounting system in grid environment." Thesis, Brunel University, 2010. http://bura.brunel.ac.uk/handle/2438/4637.

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The Grid has been recognised as the next-generation distributed computing paradigm by seamlessly integrating heterogeneous resources across administrative domains as a single virtual system. There are an increasing number of scientific and business projects that employ Grid computing technologies for large-scale resource sharing and collaborations. Early adoptions of Grid computing technologies have custom middleware implemented to bridge gaps between heterogeneous computing backbones. These custom solutions form the basis to the emerging Open Grid Service Architecture (OGSA), which aims at addressing common concerns of Grid systems by defining a set of interoperable and reusable Grid services. One of common concerns as defined in OGSA is the Grid accounting service. The main objective of the Grid accounting service is to ensure resources to be shared within a Grid environment in an accountable manner by metering and logging accurate resource usage information. This thesis discusses the origins and fundamentals of Grid computing and accounting service in the context of OGSA profile. A prototype was developed and evaluated based on OGSA accounting-related standards enabling sharing accounting data in a multi-Grid environment, the World-wide Large Hadron Collider Grid (WLCG). Based on this prototype and lessons learned, a generic middleware solution was also implemented as a toolkit that eases migration of existing accounting system to be standard compatible.
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Books on the topic "Development of accounting"

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B, Perera M. H., ed. Accounting theory & development. 3rd ed. Melbourne: Nelson, 1996.

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Mathews, M. R. Accounting theory and development. London: Chapman & Hall, 1991.

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Wales, Institute of Chartered Accountants in England and. Accounting for research and development. London: Institute of Chartered Accountants, 1989.

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Accounting for research and development. 2nd ed. Aldershot, Hants, England: Gower, 1988.

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Manaktala, Vin. S.M.A.R.T. practice development. Chicago, IL: CCH Incorporated, 1995.

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Perry, Bob. Financial accounting in urban development corporations. London: Chartered Institute of Public Finance and Accountancy, 1990.

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Consultative Committee of Accountancy Bodies. Accounting Standards Committee. Accounting for research and development: Proposedstatement of standard accounting practice. London (P.O. Box 433, Montague Place, EC2P 2BJ): Accounting Standards Committee, 1987.

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Fraser, Gordon. Decision accounting: Using accounting for managerial decision-making. Oxford, OX, Uk: B. Blackwell, 1991.

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Uno, Kimio. Environmental options: Accounting for sustainability. Dordrecht: Kluwer Academic Publishers, 1995.

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Henderson, Scott. Financial accounting theory: Its nature and development. 2nd ed. Melbourne: Longman Cheshire, 1992.

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Book chapters on the topic "Development of accounting"

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Su, Daizhong, and Wenjie Peng. "Eco-Accounting Infrastructure." In Sustainable Product Development, 73–84. Cham: Springer International Publishing, 2020. http://dx.doi.org/10.1007/978-3-030-39149-2_5.

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Sandström, Anders. "Investment and long-term development 1." In Anarchist Accounting, 77–103. 1 Edition. | New York: Routledge, 2020.: Routledge, 2020. http://dx.doi.org/10.4324/9781003036005-6.

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Trucco, Sara. "Financial Accounting: Development Paths." In Contributions to Management Science, 9–40. Cham: Springer International Publishing, 2015. http://dx.doi.org/10.1007/978-3-319-18723-5_2.

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Yapa, P. W. Senarath, and Saiful Azam. "Accounting development in Bangladesh." In The Routledge Handbook of Accounting in Asia, 272–85. Abingdon, Oxon; New York, NY: Routledge, 2018.: Routledge, 2017. http://dx.doi.org/10.4324/9781315641867-24.

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Kónya, István. "Growth and Development Accounting." In Economic Growth in Small Open Economies, 65–80. Cham: Springer International Publishing, 2018. http://dx.doi.org/10.1007/978-3-319-69317-0_5.

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Dodge, Roy. "Accounting for research and development." In The Concise Guide to Accounting Standards, 73–77. Boston, MA: Springer US, 1991. http://dx.doi.org/10.1007/978-1-4899-7096-1_12.

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Staubus, George J. "Valueless Accounting: Why?" In Economic Influences on the Development of Accounting in Firms, 119–39. London: Routledge, 2021. http://dx.doi.org/10.4324/9781003153542-7.

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Rimmel, Gunnar. "Accounting for sustainability – historical development of the field." In Accounting for Sustainability, 3–15. 1 Edition. | New York: Routledge, 2020.: Routledge, 2020. http://dx.doi.org/10.4324/9781003037200-2.

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Křivanec, Oto. "World Development of XBRL." In Digitalization in Finance and Accounting, 47–54. Cham: Springer International Publishing, 2021. http://dx.doi.org/10.1007/978-3-030-55277-0_5.

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Vincent, Fernand. "5. Accounting Systems." In Manual of Practical Management for Third World Rural Development Associations - Volume 2, 65–74. Rugby, Warwickshire, United Kingdom: Practical Action Publishing, 1997. http://dx.doi.org/10.3362/9781780445427.005.

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Conference papers on the topic "Development of accounting"

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Lv, Ping. "Study on the Influence of Accounting Computerization on Accounting Development." In 2017 4th International Conference on Education, Management and Computing Technology (ICEMCT 2017). Paris, France: Atlantis Press, 2017. http://dx.doi.org/10.2991/icemct-17.2017.222.

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Stabingis, Linas, and Anna Látečková. "QUALITY ASSESSMENT OF SELECTED ACCOUNTING INFORMATION SYSTEMS IN SLOVAKIA." In RURAL DEVELOPMENT. Aleksandras Stulginskis University, 2018. http://dx.doi.org/10.15544/rd.2017.231.

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The quality assessment of accounting information systems (AIS) is complicated and important for scientific investigation. From theoretical point of view the difficulties lies in big amount of methods, proposed for AIS quality assessment. From practical points of view most of proposed methods are not suitable in particular situation and it is difficult to eliminate the subjectivity of respondents, participating in the survey. In the stage of monographic research it was made analysis of scientific publications, dealing with understanding of AIS quality in face with technological progress of information and communication technologies (ICT) and changing of requirements, declared by end-users. In the stage of empirical investigation it was provided questioning of specialists, participating in accounting data processing using three different kinds of applied software and working in small and medium size agri-food enterprises in Slovak Republic. For processing of received data it was used method of multi-criteria evaluation. Following results of investigation and recommendations provided in standard ISO/IEC 25041:2012 and previous scientific publications it was made assessment of quality of investigated systems, identified strengths and weaknesses of these systems and reliability of investigation.
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Raevskaia, O., U. Karpenko, and M. Kolodeznaia Kolodeznaia. "ROLE AND FURTHER DEVELOPMENT OF ACCOUNTING IN CONDITIONS DIGITAL ECONOMICS." In Problems and mechanisms of implementation of national priorities of socio-economic development of Russia. Khabarovsk State University of Economics and Law, 2020. http://dx.doi.org/10.38161/978-5-7823-0740-0-2020-031-036.

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Author writes about present-day state of accounting in Russian Federation in conditions of digitization economy, perspectives of its further development and significance of accountant as profession in future
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Pujol-Jover, Maria, and Joan Llobet. "THE MOODLE LESSONS IN ACCOUNTING SUBJECTS." In International Technology, Education and Development Conference. IATED, 2016. http://dx.doi.org/10.21125/inted.2016.1307.

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Pu, Dong, Wang Shengwei, Ju Shufang, and Liu Xiaolei. "The development of multimedia accounting challenges the quality of accounting personnel." In Multimedia Technology (IC-BNMT). IEEE, 2009. http://dx.doi.org/10.1109/icbnmt.2009.5348393.

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Istomin, V. S. "CONCEPTUAL ESSENCE OF ASSETS IN ACCOUNTING." In RUSSIA AND CHINA: A VECTOR OF DEVELOPMENT. Amur State University, 2020. http://dx.doi.org/10.22250/rc.2019.2.49.

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Kotyla, Cyryl. "TEACHING TAX ACCOUNTING AT MASTER’S LEVEL." In 13th International Technology, Education and Development Conference. IATED, 2019. http://dx.doi.org/10.21125/inted.2019.0023.

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Iftitah, Ita, and Puji Handayati. "Dictionary Electronic Accounting Development Eclipse based." In 2nd INTERNATIONAL RESEARCH CONFERENCE ON ECONOMICS AND BUSINESS 2018. SCITEPRESS - Science and Technology Publications, 2018. http://dx.doi.org/10.5220/0008785200400049.

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"ACCOUNTING COMPONENT IN IMPROVEMENT OF ENTERPRISE COMPETITIVENESS." In Global Business and Law Development Imperatives. Київський національний торговельно-економічний університет, 2019. http://dx.doi.org/10.31617/k.knute.2019-10-10.18.

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Tsedensodnom, Purevtuya, and María Victoria Sánchez Rebull. "COST ACCOUNTING IN MONGOLIAN HIGHER EDUCATION SYSTEM." In International Technology, Education and Development Conference. IATED, 2017. http://dx.doi.org/10.21125/inted.2017.1247.

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Reports on the topic "Development of accounting"

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Lagakos, David, Benjamin Moll, Tommaso Porzio, Nancy Qian, and Todd Schoellman. Experience Matters: Human Capital and Development Accounting. Cambridge, MA: National Bureau of Economic Research, December 2012. http://dx.doi.org/10.3386/w18602.

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Hanushek, Eric, Jens Ruhose, and Ludger Woessmann. Knowledge Capital and Aggregate Income Differences: Development Accounting for U.S. States. Cambridge, MA: National Bureau of Economic Research, June 2015. http://dx.doi.org/10.3386/w21295.

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Fan, Tianyu, Michael Peters, and Fabrizio Zilibotti. Service-Led or Service-Biased Growth? Equilibrium Development Accounting across Indian Districts. Cambridge, MA: National Bureau of Economic Research, March 2021. http://dx.doi.org/10.3386/w28551.

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Caselli, Francesco, and Antonio Ciccone. The Contribution of Schooling in Development Accounting: Results from a Nonparametric Upper Bound. Cambridge, MA: National Bureau of Economic Research, December 2011. http://dx.doi.org/10.3386/w17656.

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Nicolas, Andrea, Mark Messner, and T. Sham. Initial development of a high temperature life prediction method directly accounting for variability in material properties. Office of Scientific and Technical Information (OSTI), September 2020. http://dx.doi.org/10.2172/1658590.

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Kneese, Allen V. Design of Studies for Development of BPA Fish and Wildlife Mitigation Accounting Policy Phase II, Volume II, 1985-1988 Technical Report. Office of Scientific and Technical Information (OSTI), August 1988. http://dx.doi.org/10.2172/6516184.

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Kneese, Allen V. Design of Studies for Development of BPA Fish and Wildlife Mitigation Accounting Policy Phase II, Volume I, 1985-1988 Summary Report. Office of Scientific and Technical Information (OSTI), August 1988. http://dx.doi.org/10.2172/6516210.

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Robert Pincus. Accounting for Unresolved Spatial Variability in Large Scale Models: Development and Evaluation of a Statistical Cloud Parameterization with Prognostic Higher Order Moments. Office of Scientific and Technical Information (OSTI), May 2011. http://dx.doi.org/10.2172/1013591.

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Shmakova, Marina V. TO THE QUESTION OF THE NEED FOR ACCOUNTING THE SPECIFICITY OF TAX LEGISLATION AND THE FEATURES OF THE ORGANIZATION'S STADIAL DEVELOPMENT IN TAX PLANNING. Fund Economy, 2018. http://dx.doi.org/10.12731/financialeconomy-2018-8-528-531.

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Repasky, Kevin. Development and Deployment of a Compact Eye-Safe Scanning Differential absorption Lidar (DIAL) for Spatial Mapping of Carbon Dioxide for Monitoring/Verification/Accounting at Geologic Sequestration Sites. Office of Scientific and Technical Information (OSTI), March 2014. http://dx.doi.org/10.2172/1155030.

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