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Relevant bibliographies by topics / National accounting

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Academic literature on the topic 'National accounting'

Author: Grafiati

Published: 4 June 2021

Last updated: 25 July 2025

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Journal articles on the topic "National accounting"

1

GURNEY, KEVIN ROBERT. "National greenhouse accounting." Nature 353, no. 6339 (1991): 23. http://dx.doi.org/10.1038/353023a0.

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Skálová, Jana, and Marcela Žárová. "Czech National Accounting Board." Český finanční a účetní časopis 2013, no. 3 (2013): 6–19. http://dx.doi.org/10.18267/j.cfuc.347.

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Grice, Joe. "National accounting for infrastructure." Oxford Review of Economic Policy 32, no. 3 (2016): 431–45. http://dx.doi.org/10.1093/oxrep/grw018.

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Hartwick, J. M. "Deforestation and national accounting." Environmental & Resource Economics 2, no. 5 (1992): 513–21. http://dx.doi.org/10.1007/bf00376832.

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Jones, Rowan. "National Accounting, Government Budgeting and the Accounting Discipline." Financial Accountability and Management 16, no. 2 (2000): 101–16. http://dx.doi.org/10.1111/1468-0408.00099.

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Edem, Dorothy Aje Patrick, Lateef Olumide Mustapha, and Elsie Ebele Edochie. "National Culture and Accounting Professionalism: A Conceptual Analysis." European Journal of Accounting, Auditing and Finance Research 10, no. 7 (2022): 63–75. http://dx.doi.org/10.37745/ejaafr.2013/vo10.n7pp6375.

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Professionalism has become a trending issue in accounting practice because it accentuates the obligation of accountants in a nation. It spans all the facets of accounting including auditing, management accounting and financial accounting to mention but a few. In reality, accounting professionalism is influenced by numerous factors. Prevalent among these factors is the cultural construct of a society or nation. Culture affects accounting professionalism to varying degrees depending on the disposition of accountants within that nation or in the global scene. More so, the influence of culture on

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Felippe, Gibran, and Luís Pérez Zotes. "Future of the national financial market: Moment of innovation by FinTechs in transformation to the national banking environment." Núcleo do Conhecimento 07, no. 10 (2020): 31–62. https://doi.org/10.32749/nucleodoconhecimento.com.br/accounting/financial-market.

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The Brazilian banking system is in a stage of maturity conducive to the receipt of a new entrant that, following the global trend, are FinTechs[3]. In this way, these companies that use technology to provide financial services, are beginning to impact the national financial market, bringing with it potential to shake the results of the country's large financial corporations. This article has a broad overview of the concentration of the national banking market, compared to global standards, as well as the dimensioning of opportunity for new entrants through technologies established by startups[

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CAIRNS, ROBERT D. "Sustainability accounting and green accounting." Environment and Development Economics 5, no. 1 (2000): 49–54. http://dx.doi.org/10.1017/s1355770x00000048.

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Theoretical issues arising in maximin and utilitarian programs are considered in order to shed light on the merits of various concepts of income and types of environmental accounting as guides for environmental policy. The accounting prices for sustaining an economy obey Hartwick's rule but are inconsistent with the principles of national accounting. Moreover, they would be formidably difficult to calculate. Green net national product is an approximate index of welfare in a utilitarian economy which maximises future discounted utility flows. These conclusions hold even if underlying conditions

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Jones, Rowan. "Budgetary Accounting in National Governments: Anglo versus American Accounting." Financial Accountability & Management 28, no. 3 (2012): 286–305. http://dx.doi.org/10.1111/j.1468-0408.2012.00546.x.

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Wronski, Pollyanna, and Roberto Klann. "Accounting Conservatism and National Culture." Brazilian Business Review 17, no. 3 (2020): 344–61. http://dx.doi.org/10.15728/bbr.2020.17.3.6.

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Dissertations / Theses on the topic "National accounting"

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Simon, Sandrine. "Sustainability, national accounting, and the environment." Thesis, Keele University, 1997. http://ethos.bl.uk/OrderDetails.do?uin=uk.bl.ethos.388356.

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Grazioli, Francesco Saverio. "Three Essays on Financial Accounting." Electronic Thesis or Diss., Jouy-en Josas, HEC, 2023. http://www.theses.fr/2023EHEC0001.

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Trois chapitres sont inclus dans ma thèse. Ces trois chapitres concernent l'interaction entre les politiques de sécurité nationale et le comportement des entreprises. Le premier chapitre se concentre sur l'investissement des entreprises. Le deuxième chapitre examine le comportement des analystes financiers. Le troisième chapitre étudie les échanges d'informations sur le marché de la dette souveraine. Cette thèse apporte un nouvel éclairage sur les conséquences de cette politique pertinente mais inexplorée<br>Three chapters are included in my dissertation. These three chapters concern the inter

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Bordt, Michael. "Improving Convergence and Aggregation in National Ecosystem Accounting." Thesis, Université d'Ottawa / University of Ottawa, 2017. http://hdl.handle.net/10393/35826.

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The Sustainable Development Goals (SDGs) express the commitment of countries to integrate ecosystem and biodiversity values into national planning. The System of Environmental-Economic Accounting – Experimental Ecosystem Accounting (SEEA-EEA) is an emerging international standard measurement framework for national ecosystem accounting. The international official statistics community proposes the SEEA-EEA as a means of integrating ecosystem and biodiversity values into national planning by providing guidance on measuring ecosystems and their contribution to the economy. Implementation of such a

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Everett, Jeffery Stephen. "Accounting, auditing and accountability in Canada's national parks." Thesis, National Library of Canada = Bibliothèque nationale du Canada, 2001. http://www.collectionscanada.ca/obj/s4/f2/dsk3/ftp05/NQ64860.pdf.

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Ovsyuk, Nina Vasylivna, and Anastasia Nikolaevna Kovalenko. "Investment property accounting by national and international standards." Thesis, National Aviation University, 2021. https://er.nau.edu.ua/handle/NAU/53926.

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1. National Accounting Regulation (Standard) 32 "Investment Property": Order of the Ministry of Finance of Ukraine dated 02.07.2007 № 779. URL: https://zakon.rada.gov.ua/laws/ show/z0823-07#Text. 2. International Financial Reporting Standard 40 "Investment Real Estate". URL: https://zakon.rada.gov.ua/laws/show/929_026#Text.<br>The paper studies the importance of investment property accounting at the enterprise. The purpose of research is definition of essence of an investment real estate in the national and international standards.<br>В роботі досліджено важливість

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Isojärvi, J. (Jussi). "The influence of national culture on management control systems." Master's thesis, University of Oulu, 2014. http://urn.fi/URN:NBN:fi:oulu-201411121985.

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This master’s thesis aims to point out if national culture has an influence on the use of management control systems. The focus in on studying possible differences found in cultural attributes between Finland and USA. Identified differences are then compared against differences found in management control systems and practices used in these two countries. Geert Hofstede’s original typology of four cultural dimensions is utilized as a basis for identifying and interpreting cultural differences between Finland and USA. Cultural dimensions which are used to identify cultural differences include

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Alshehabi, Ahmad. "The impact of national culture and institutions on goodwill-impairment practices across IFRS-adopting nations." Thesis, University of Birmingham, 2016. http://etheses.bham.ac.uk//id/eprint/6729/.

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This thesis investigates the factors that influence the magnitude of goodwill impairment losses as well as the value relevance of these losses using a sample of 2,466 companies, drawn from 17 countries in which IFRSs have been made mandatory for all their domestic listed companies. The study period is 2007-2013 and includes 14,898 firm-year observations. The results obtained from the Tobit regression analysis involving variables drawn from agency/positive accounting theory, Hofstede’s theory of culture, as well as different theoretical institutional models, reveal that goodwill-impairment amou

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Friedman, Rebecca E. "National Culture and Internal Control." Scholarship @ Claremont, 2013. http://scholarship.claremont.edu/cmc_theses/738.

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How does National Culture impact the Financial Risk of a company? To begin answering this question, it is important to look at culture and risk. By understanding the opponents of both, through analysis of cultural aspects as well as cultural theory, it is shown that the National Culture effects the financial representation of a company. This has a very strong effect on Multinational Companies that must balance the culture of their headquarters with that of their regional locations.

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Zambon, Stefano. "Essays on locating accounting in its national context : the case of Italy." Thesis, University of London, 2002. http://ethos.bl.uk/OrderDetails.do?uin=uk.bl.ethos.271160.

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Harradine, D. "Accounting for negotiated order : a case study of a National Health Service hospital." Thesis, Nottingham Trent University, 2007. http://irep.ntu.ac.uk/id/eprint/9634/.

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Hopwood (1979) made the call for accountancy research to explore the importance of accounting to our understanding of organisations and society. This call has been the basis for this work in that the author has striven to find a way to understand accounting's role in a particular organisation's story. Only by exploring the organisation's story over a considerable time period, a time-span of fifteen years, and in detail has this been achievable. The research has been an ethnographic study based on considerable empirical evidence in a complex public service organisation: the King Charles Hospita

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Books on the topic "National accounting"

1

Ojha, R. R. National income accounting. Sterling, 1988.

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Division, United Nations Statistical, ed. Links between business accounting and national accounting. United Nations, 2000.

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Brahim, Sansri. Plan comptable national annoté. Chihab, 1996.

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United States. Bureau of Economic Analysis, ed. An introduction to national economic accounting. U.S. Dept. of Commerce, Bureau of Economic Analysis, 1985.

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United States. Bureau of Economic Analysis., ed. National economic accounting training programs, 1986. U.S. Dept. of Commerce, Bureau of Economic Analysis, 1985.

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United States. Bureau of Economic Analysis, ed. National economic accounting training programs, 1986. U.S. Dept. of Commerce, Bureau of Economic Analysis, 1985.

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Ivanov, Yuriy, Tat'yana Homenko, Andrey Tatarinov, et al. Fundamentals of National Accounting (international standard). INFRA-M Academic Publishing LLC., 2023. http://dx.doi.org/10.12737/1958351.

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The textbook examines the main provisions of the international standard in the field of national accounting — the System of National Accounts 2008. The fundamental concepts of the system of national accounts are described, such as the concept of economic production and the concept of income, which determine the content of the main indicators of the system, the content of such categories as "economic operation" and "economic asset" is explained. Recent changes are given in the interpretation of a number of important economic transactions, such as spending on research and development, on the acq

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Office, United Nations Statistical, ed. Handbook of national accounting: Accounting for production, sources and methods. United Nations, 1986.

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Centre de perfectionnement et de formation en cours d'emploi (Bujumbura, Burundi), ed. Plan comptable national burundais. Editions du Centre de perfectionnement et de formation en cours d'emploi, 1985.

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Namibia. Namibia. Central Bureau of Statistics. National accounts, 1993-2001. Central Bureau of Statistics, 2002.

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Book chapters on the topic "National accounting"

1

Felderer, Bernhard, and Stefan Homburg. "National Income Accounting." In Macroeconomics and New Macroeconomics. Springer Berlin Heidelberg, 1992. http://dx.doi.org/10.1007/978-3-642-58115-1_3.

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Young, R., and S. Grant. "National Income Accounting." In Work Out Economics ‘A’ Level. Macmillan Education UK, 1989. http://dx.doi.org/10.1007/978-1-349-10010-1_12.

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Kpedekpo, G. M. K., and P. L. Arya. "National Accounting Statistics." In Social and Economic Statistics for Africa. Routledge, 2024. http://dx.doi.org/10.4324/9781003470533-12.

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Banerjee, Dibyendu, and Ramesh Chandra Das. "National income accounting." In Modern Macroeconomics. Routledge India, 2024. http://dx.doi.org/10.4324/9781003501138-3.

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Sherman, Howard J., Michael A. Meeropol, and Paul D. Sherman. "National Income Accounting." In Principles of Macroeconomics. Routledge, 2018. http://dx.doi.org/10.4324/9781351232111-5.

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Smulders, Sjak. "Green National Accounting." In The New Palgrave Dictionary of Economics. Palgrave Macmillan UK, 2018. http://dx.doi.org/10.1057/978-1-349-95189-5_2441.

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Smulders, Sjak. "Green National Accounting." In The New Palgrave Dictionary of Economics. Palgrave Macmillan UK, 2008. http://dx.doi.org/10.1057/978-1-349-95121-5_2441-1.

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Felderer, Bernhard, and Stefan Homburg. "National Income Accounting." In Macroeconomics and New Macroeconomics. Springer Berlin Heidelberg, 1987. http://dx.doi.org/10.1007/978-3-642-96969-0_4.

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de Jong, Herman J., and Nuno Palma. "Historical National Accounting." In An Economist’s Guide to Economic History. Springer International Publishing, 2018. http://dx.doi.org/10.1007/978-3-319-96568-0_46.

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Stuvel, G. "The Basic Accounting Framework." In National Accounts Analysis. Palgrave Macmillan UK, 1986. http://dx.doi.org/10.1007/978-1-349-08380-0_1.

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Conference papers on the topic "National accounting"

1

DUÇI, Ejona. "Applying National Accounting Standards, International Accounting Standards, and Strategic Management Accounting Costing Techniques in Durres SMEs in Albania." In 4th International Conference on Research in Management. Acavent, 2022. http://dx.doi.org/10.33422/4th.icrmanagement.2022.06.100.

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Shen Hongyi. "An exploration of accounting teaching." In 2012 First National Conference for Engineering Sciences (FNCES). IEEE, 2012. http://dx.doi.org/10.1109/nces.2012.6543399.

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Halkin, V. V. "THE PROBLEM OF LEGAL REGULATION OF LONG SERVICE BENEFITS FOR ACCOUNTANTS: ANALYSIS OF THE LEGISLATIVE GAP." In FOOD SECURITY OF UKRAINE IN THE CONDITIONS OF POST-WAR RECOVERY: GLOBAL AND NATIONAL DIMENSIONS. MYKOLAIV NATIONAL AGRARIAN UNIVERSITY, 2025. https://doi.org/10.31521/978-617-7149-86-5-88.

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Аccounting is a mandatory type of accounting, which is carried out continuously from the date of registration of an enterprise, institution or organization. To ensure accounting, business entities independently choose the forms of its organization and are determined with the staff units of the accounting service headed by the chief accountant, as well as with material incentives.

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Ali, Inaliah Mohd, Norhayati Mat Husin, Bakhtiar Alrazi, and Noorlin Mohd Ali. "Does National Culture Diversity Impact Corporate Water Performance?" In International Symposium & Exhibition on Business and Accounting 2022. European Publisher, 2023. http://dx.doi.org/10.15405/epfe.23081.3.

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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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Melega, Anatol, and Veronica Grosu. "Harmonization of the legislation of the Republic of Moldova with the OECD Transfer Pricing regulations." In International Scientific Conference on Accounting ISCA 2024. Academy of Economic Studies of Moldova, 2024. https://doi.org/10.53486/isca2024.04.

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In the context of the globalisation of national economies and the galloping growth of multi-nationals, transfer pricing regulations have become a key element in avoiding the erosion of the tax base and the shifting of profits to low or zero tax jurisdictions. The Republic of Moldova, in its effort to integrate international tax practices and attract foreign investment, faces significant challenges in aligning national legislation with OECD standards. The purpose of this paper is to explore the complex and critical process of harmonising Moldovan legislation with the Organisation for Economic C

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Niccolucci, V., S. Bastianoni, and E. Tiezzi. "The Ecological Footprint Depth: preliminary consideration for national accounting." In RAVAGE OF THE PLANET 2009. WIT Press, 2009. http://dx.doi.org/10.2495/rav090011.

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Voitenko, V. O. "Comparative characteristics of international and national inventory accounting standards." In Accounting, taxation, analysis and audit: current state, problems and prospects for development. Chernihiv Polytechnic National University, 2020. http://dx.doi.org/10.25140/978-617-7571-98-7-2020-20-21.

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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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Roswintiarti, Orbita, Kustiyo, Arum Tjahyaningsih, Suzanne Furby, and Jeremy Wallace. "Indonesia's National Carbon Accounting remote sensing program - A national system for monitoring forest changes." In IGARSS 2013 - 2013 IEEE International Geoscience and Remote Sensing Symposium. IEEE, 2013. http://dx.doi.org/10.1109/igarss.2013.6723692.

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Reports on the topic "National accounting"

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Taylor, S., and V. G. Terentiev. U.S. national nuclear material control and accounting system. Office of Scientific and Technical Information (OSTI), 1998. http://dx.doi.org/10.2172/8490.

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Fenichel, Eli P., Ben Milligan, Ina Porras, et al. National Accounting for the Ocean and Ocean Economy. World Resources Institute, 2020. https://doi.org/10.69902/dd35e02b.

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Fung, K. C. Accounting for Chinese Trade: Some National and Regional Considerations. National Bureau of Economic Research, 1996. http://dx.doi.org/10.3386/w5595.

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Bradford, David. Market Value Vs. Financial Accounting Measures of National Saving. National Bureau of Economic Research, 1989. http://dx.doi.org/10.3386/w2906.

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Xu, Zhi, Dennis P. Bradley, and Pamela J. Jakes. Natural resource accounting for the National Forests: a conceptual framework. U.S. Department of Agriculture, Forest Service, North Central Forest Experiment Station, 1994. http://dx.doi.org/10.2737/nc-gtr-171.

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Egan, Mark, Casey Mulligan, and Tomas Philipson. Adjusting National Accounting for Health: Is the Business Cycle Countercyclical? National Bureau of Economic Research, 2013. http://dx.doi.org/10.3386/w19058.

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McGowan, Christopher M. Understanding and Accounting for National Will in Strategies that Use Military Forces. Defense Technical Information Center, 2015. http://dx.doi.org/10.21236/ad1001703.

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J., Nkem, Oswald D., Kudejira D., and Kanninen M. Counting on forests and accounting for forest contributions in national climate change actions. Center for International Forestry Research (CIFOR), 2009. http://dx.doi.org/10.17528/cifor/002893.

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Finnegan, David Lawrence, Scott Michael Bowen, Joseph L. Thompson, et al. Nevada National Security Site Underground Radionuclide Inventory, 1951-1992: Accounting for Radionuclide Decay through September 30, 2012. Office of Scientific and Technical Information (OSTI), 2016. http://dx.doi.org/10.2172/1242909.

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Jha, Anil Kumar. Advancing Bhutan’s conservation strategy: Unlocking the potential of Natural Capital Accounting for protected areas. International Centre for Integrated Mountain Development (ICIMOD), 2024. https://doi.org/10.53055/icimod.1072.

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Natural Capital Accounting (NCA) is a tool that can help measure the full extent of a country’s balance sheet of natural assets. This briefing note aims to advocate for the systematic implementation of NCA within Bhutan’s PAs to formally recognise their significant contributions to the national economy. This briefing note calls on policymakers to prioritise NCA as a strategic tool for safeguarding Bhutan’s rich natural heritage and appropriately accounting for its economic growth potential.

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