Relevant bibliographies by topics / Subject to accounting

Contents

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

Academic literature on the topic 'Subject to accounting'

Author: Grafiati
Published: 4 June 2021
Last updated: 17 February 2022

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Journal articles on the topic "Subject to accounting"

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Gass, Susan M., and Usha Lakshmanan. "Accounting for interlanguage subject pronouns." Interlanguage studies bulletin (Utrecht) 7, no. 3 (1991): 181–203. http://dx.doi.org/10.1177/026765839100700301.

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In this paper we reopen the controversy surrounding subject pronoun usage in the English of non-native speakers. Much recent research has attempted to account for non-native pronoun usage through Universal Grammar-based explanations. In this paper, we argue that in considering the issue of subject pronouns, one must take into account the input to the learner. Specifically, we examine transcripts of the English of two native speakers of Spanish (one adult and one child) and show that the pattern of learner-language subject pronoun use closely parallels native speaker use. We closely examine the input provided to these learners and show how learners can be led to believe that their incorrect learner-language forms are correct. Our data suggest that considering princi ples of Universal Grammar devoid of context is insufficient and often mis leading in accounting for how L2 grammars develop.
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Syah, Juman. "DEVELOPING FORENSIC ACCOUNTING CURRICULUM AT UNIVERSITIES." Asia Pacific Fraud Journal 1, no. 1 (2017): 103. http://dx.doi.org/10.21532/apfj.001.16.01.01.08.

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Accounting programs around the world have been revising their curriculum by including fraud / forensic accounting subject. This paper identifies the development of forensic accounting curriculum in the United States (US) and Indonesia. The first part of the paper is the model of forensic accounting curriculum development proposed by New Virgnia University. The second part of the paper presents the reality of forensic accounting subject in Indonesia. This paper is written to help accounting department consider introducing fraud / forensic accounting subject into its accounting program as well those who are revising their existing subjects.
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McElroy, Tucker. "Seasonal adjustment subject to accounting constraints." Statistica Neerlandica 72, no. 4 (2018): 574–89. http://dx.doi.org/10.1111/stan.12161.

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Korzeniowska, Dominika. "The subject of behavioural accounting research." Zeszyty Teoretyczne Rachunkowości 2018, no. 98 (154) (2018): 147–66. http://dx.doi.org/10.5604/01.3001.0012.1551.

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The aim of the paper is to present the subject of behavioural accounting research based on the definitions and typologies of its research areas that can be found in literature. The method of analysis of literature available on the Internet was used. Databases of scientific publications were searched using combinations of relevant keywords. Definitions were found in 2 books and 7 articles (including 2 in Polish), and for the purpose of presentation of the research areas 11 articles written in English were selected. Analysis of the definitions shows that they are very general, ambiguous and preliminary in nature. As for the attempts to systematise the work in the field of behavioural accounting, the classification of its research areas has not yet been established – we only have typologies that do not always fully reflect the specifics and the wide scope of this sub-discipline. The main value of the paper is in collecting and summing up the publications addressing the subject of behavioural accounting, which is a step in the process of systematizing its cur- rent research achievements and development of its identity.
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Sari, Vita Fitria, Mayar Afriyenti, and Ade Elsa Betavia. "Drill and Practice Sebagai Metode Pembelajaran Alternatif Untuk Mata Pelajaran Pratikum Akuntansi Manufaktur di Sekolah Menengah Kejuruan." Wahana Riset Akuntansi 7, no. 2 (2019): 1541. http://dx.doi.org/10.24036/wra.v7i2.106937.

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This study aims to explain the readiness of teachers in teaching the subject of "manufacturing accounting practicum" in vocational high schools majoring in accounting and explaining whether drill and practice is a learning method that can be used for subjects "manufacturing accounting practices". The subject of "manufacturing accounting practicum" is a new subject taught in vocational high schools since the 2017 curriculum revision where the main competency expected from this subject is students being able to compile the financial statements of manufacturing companies. This research is classified as a descriptive study with participants as many as 35 accounting teachers in vocational high schools in West Sumatra. The results of this study indicate that the readiness of vocational high school accounting teachers in teaching manufacturing accounting practicum subjects is still limited. However, participants in this study believe that drill and practice learning is the right learning method for "manufacturing accounting practicum" subjects. Therefore there is no doubt making drill and practice as an alternative learning method for manufacturing accounting practicum subjects in vocational high schools.Keywords: drill and practice, learning method, manufacturing accounting practicum vocational teachers, vocational schools
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Pozharitskaya, I. М. "Рroblems of Identifcation and Recognition of Digital Financial Assets in Accounting". Accounting. Analysis. Auditing 5, № 6 (2018): 61–66. http://dx.doi.org/10.26794/2408-9303-2018-5-6-61-66.

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The article considers the problematic accounting issues of recognizing digital fnancial assets (DFA) in particular crypto currencies and tokens according to the draft of the Federal Law of the Russian Federation “About Digital Financial Assets”. The methodology of the research is based on the content-analysis of the text of the above draft as well as the use of general scientifc methods and special tools of scientifc research such as analogy and comparison. There were also used methodological bases of accounting system cognition, i.e. identifcation of subjects, items and object of accounting; singling out problematic issues in organizing accounting on methodological, methodical and organizational levels. The main results of the research include the identifcation of new subjects when fnancial assets are created and circulate along with corresponding subject areas and accounting objects for each subject. In particular the following subjects are singled out: miners, validators, DFA operations offcers and other entities making transactions with DFA. New accounting objects for these subjects are; digital transaction; digital fnancial assets; digital recording; property right in a transaction register; crypto currency rate; income and expenditure related to turnover and/or exchange of DFA; settlements with exchange operators. The author critically assesses the IFRS applicability for crypto currency accounting and formulates groups of problematic issues at each level of organizing DFA accounting. The prospects of further research include the development of methodology for accounting of each identifed subject of DFA creation and turnover in accordance with the subject and objects of accounting.
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PREVITS, GARY JOHN, LEE D. PARKER, and EDWARD N. COFFMAN. "An Accounting Historiography: Subject Matter and Methodology." Abacus 26, no. 2 (1990): 136–58. http://dx.doi.org/10.1111/j.1467-6281.1990.tb00250.x.

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De Martino, Giulia. "Considerations on the subject of lease accounting." Advances in Accounting 27, no. 2 (2011): 355–65. http://dx.doi.org/10.1016/j.adiac.2011.08.007.

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Teixeira, Cláudia, Delfina Gomes, and Janete Borges. "Conceptions of Accounting and Expectations of Learning Accounting." Review of Business and Legal Sciences, no. 27 (June 22, 2017): 103. http://dx.doi.org/10.26537/rebules.v0i27.748.

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The current study reports on the results of research into introductory accounting students’ conceptions of accounting and expectations of learning the subject of accounting within Portuguese higher education. The results validate the use of the ELAcc inventory in Portuguese higher education and are in line with the literature that argues that subject area has an influence on aspects of learning. In particular, they point out the differences between specialist and non-specialist students’ conceptions of accounting and their expectations of learning accounting. This circumstance highlights the need to consider the different programmes in which introductory accounting is taught.
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Zhuk, Valeriy, Yevheniya Popko, and Yuliya Shenderivska. "Accounting: Revision of the Subject and Profession's Title." Accounting and Finance, no. 1(87) (2020): 36–44. http://dx.doi.org/10.33146/2307-9878-2020-1(87)-36-44.

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Dissertations / Theses on the topic "Subject to accounting"

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Radinová, Eliška. "Daň z přidané hodnoty v účetnictví v České republice." Master's thesis, Vysoká škola ekonomická v Praze, 2013. http://www.nusl.cz/ntk/nusl-197615.

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This master's thesis deals with recording VAT in accounting in the Czech Republic in accordance with the tax and accounting acts. The thesis is divided into four parts, in which is proceeded from the general definition of tax and accounting, their development into their current definition of the subject to VAT and accounting, recording VAT in the accounting into the special situation of VAT and their recording in accounting. The thesis is supplemented by graphs, tables and accounting charts for clearer recording VAT in the accounting in the Czech Republic.
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Wuttichindanon, Suneerat. "Determinants and consequences of accounting misstatements in Thailand : an analysis of firms subject to enforcement actions and restated financial reports." Thesis, Cardiff University, 2012. http://orca.cf.ac.uk/35826/.

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While the determinants of low earnings quality (GAAP violation) have been examined in prior research, very few studies have been undertaken in firms with concentrated ownership. Financial reporting in concentrated ownership firms is important because the types of agency conflict shift from the shareholder-agent conflict to the principal-principal conflict (i.e. a conflict between controlling shareholders and outside investors). Against this background, this research aims to reveal the determinants of accounting misstatements in concentrated ownership firms and Thai firms form the basis of the sample. In addition, the research assesses the economic consequences of accounting misstatements – an issue that has received relatively little attention in prior research. A study was conducted of a sample of 51 misstatement firm-years, compared with 2,452 non-misstatement firm-years for the financial reports of public companies listed on Thailand Stock Exchange during 2001-2009. The results indicate that Thai firms are more likely to misstate their financial reports when they are close to debt covenant violations and when they need external finance. Corporate governance mechanisms are also important factors influencing the likelihood of accounting misstatements. The likelihood of accounting misstatements increases when the ultimate owner holds more than 25% of the total shares. The determinants of accounting misstatements coincide with the institutional settings of the country. The study of the consequences of accounting misstatements reveals that misstating firms are more financially constrained than non-misstating firms after misstatement announcements. The net amount of capital supplied by capital providers falls significantly, particularly in the net proceeds from share issuances. The examination of both the determinants and consequences of accounting misstatements extends our understanding on the cost-benefit trade-off in the financial reporting process. The insights from this research might also be applicable to other countries where the country’s institutions are similar to those of Thailand and where ownership concentration is high.
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McGowan, Michele M. "The influence of the Sarbanes-Oxley act on audit quality| Evidence from nonprofit hospitals subject to the single audit act." Thesis, Nova Southeastern University, 2014. http://pqdtopen.proquest.com/#viewpdf?dispub=3623968.

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<p> This study uses an institutional theory perspective to examine whether significant changes to the audit work and engagement practices required under the Sarbanes-Oxley Act (SOX) lead to improved audit quality in nonprofit hospitals. Unlike their for-profit counterparts, nonprofit organizations have been subject to audits of internal controls over financial reporting and program compliance for decades under Circular A-133 of the Single Audit Act of 1984, as amended. Circular A-133 audits represent the primary accountability tool over the billions of grant dollars awarded annually by the federal government. Despite the enormity of these awards and the substantial informational effect of the audit reports, prior empirical research suggests that the quality of these audits is problematic. </p><p> Using the archival data of nonprofit hospital Circular A-133 audits and related hand-collected financial data from IRS Form 990s, bivariate and multivariate analyses are conducted on a cross-sectional sample of 875 audits for 141 nonprofit hospitals with audits during both pre-SOX (2001-2004) and post-SOX (2008-2011) periods. Audit quality is inferred from discretionary accruals (Modified Jones model) and auditor-reported internal control deficiencies (reportable conditions and material weaknesses). </p><p> The results indicate support for improved audit quality from the pre- to the post-SOX period for all measures of audit quality. The results are different for the measures of audit quality used to examine the association between audit firm size and audit quality. Non-Big 4 audit firms experienced a significant improvement in audit quality when discretionary accruals are used as a proxy for audit quality. Conversely, Big 4 audit firms experienced a significant improvement in audit quality when internal control deficiencies are proxies for audit quality. In the post-SOX period audit firms provide approximately the same level of audit quality regardless of firm size when discretionary accruals or material weaknesses are the proxy for audit quality. When reportable conditions are the proxy, non-Big 4 firms have higher audit quality than Big 4 firms post-SOX. Client characteristics, specifically hospital size and the interaction of leverage and risk, are attributable to differences in post-SOX audit quality. Finally, the study fails to support the hypothesis that large audit firms self-select low risk clients.</p>
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Rouanet, Anais. "Study of dementia and cognitive decline accounting for selection by death." Thesis, Bordeaux, 2016. http://www.theses.fr/2016BORD0243/document.

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Ce travail a pour but de développer des outils statistiques pour l'étude du déclin cognitif général ou précédant le diagnostic de démence, à partir de données de cohorte en tenant compte du risque compétitif de décès et de la censure par intervalle. Le temps de démence est censuré par intervalle dans les études de cohortes car le diagnostic de démence ne peut être établi qu'à l'occasion des visites qui peuvent être espacées de plusieurs années. Ceci induit une sous-estimation du risque de démence à cause du risque compétitif de décès : les sujets déments sont à fort risque de mourir, et peuvent donc décéder avant la visite de diagnostic. Dans la première partie, nous proposons un modèle conjoint à classes latentes pour données longitudinales corrélées à un événement censuré par intervalle, en compétition avec le décès. Appliqué à la cohorte Paquid, ce modèle permet d'identifier des profils de déclin cognitif associés à des risques différents de démence et de décès. En utilisant cette méthodologie, nous comparons ensuite des modèles pronostiques dynamiques pour la démence, traitant la censure par intervalle, basés sur des mesures répétées de marqueurs cognitifs. Dans la seconde partie, nous conduisons une étude comparative afin de clarifier l'interprétation des estimateurs du maximum de vraisemblance des modèles mixtes et conjoints et estimateurs par équations d'estimation généralisées (GEE), couramment utilisés dans le contexte de données longitudinales incomplètes et tronquées par le décès. Les estimateurs de maximum de vraisemblance ciblent le changement individuel chez les individus vivants. Les estimateurs GEE avec matrice de corrélation de travail indépendante, pondérés par l'inverse de la probabilité d'être observé sachant que le sujet est vivant, ciblent la trajectoire moyennée sur la population des survivants à chaque âge. Ces résultats justifient l'utilisation des modèles conjoints dans l'étude de la démence, qui sont des outils prometteurs pour mieux comprendre l'histoire naturelle de la maladie<br>The purpose of this work is to develop statistical tools to study the general or the prediagnosis cognitive decline, while accounting for the selection by death and interval censoring. In cohort studies, the time-to-dementia-onset is interval-censored as the dementia status is assessed intermittently. This issue can lead to an under-estimation of the risk of dementia, due to the competing risk of death: subjects with dementia are at high risk to die and can thus die prior to the diagnosis visit. First, we propose a joint latent class illness-death model for longitudinal data correlated to an interval-censored time-to-event, competing with the time-to-death. This model is applied on the Paquid cohort to identify profiles of pre-dementia cognitive declines associated with different risks of dementia and death. Using this methodology, we compare dynamic prognostic models for dementia based on repeated measures of cognitive markers, accounting for interval censoring. Secondly, we conduct a simulation study to clarify the interpretation of maximum likelihood estimators of joint and mixed models as well as GEE estimators, frequently used to handle incomplete longitudinal data truncated by death. Maximum likelihood estimators target the individual change among the subjects currently alive. GEE estimators with independent working correlation matrix, weighted by the inverse probability to be observed given that the subject is alive, target the population-averaged change among the dynamic population of survivors. These results justify the use of joint models in dementia studies, which are promising statistical tools to better understand the natural history of dementia
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Böhnisch, Petra. "Kalkulationsarbeit: Eine subjektorientierte Untersuchung zur kalkulativen Praxis in ausgewählten deutschen Industriekonzernen." Universitätsverlag Chemnitz, 2019. https://monarch.qucosa.de/id/qucosa%3A70867.

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Die Forschungsarbeit untersucht aus einer interdisziplinären Perspektive den individuellen „Umgang“ mit kalkulativen Praktiken und der kalkulativen Praxis in ausgewählten deutschen Konzernen der Metall- und Elektroindustrie. Zur Beschreibung, dessen, was unter „Umgang“ zu verstehen ist, wird zunächst der am Subjekt orientierte Handlungsbegriff „Kalkulationsarbeit“ theoretisch konzeptualisiert und anschließend auf Basis qualitativer Daten empirisch konkretisiert. Die Arbeit vollzieht damit einen Perspektivwechsel. Denn bisher standen im Forschungsfeld einerseits die mit Controlling in Zusammenhang stehenden Mechanismen sowie deren Formung zu einem subjektivierenden und disziplinierenden Regime und andererseits die Durchsetzung der Mechanismen sowie die Folgen für die Handelnden im Fokus. Über eine subjektnahe und explorative Herangehensweise werden die Mechanismen hier jedoch explizit aus dem Blickwinkel der Handelnden rekonstruiert. Dabei wird aufgezeigt, wie die Handelnden auf Basis einer zunächst affirmativen Haltung die Mechanismen individuell interpretieren, kritisieren und auch brechen können.:1. Einleitung und Problemstellung 2. Theoretische Rahmung 3. Empirische Untersuchung 4. Zusammenführung der empirischen Ergebnisse und Diskussion 5. Ausblick<br>The research project investigates from an interdisciplinary perspective the individual ' way of dealing ' with calculative practices and the calculative practice in selected German corporations in the metal and electrical industry. In order to describe what is meant by 'dealing', the concept of 'calculative work', which is oriented towards the subject, is first conceptualized theoretically and then concretized empirically on the basis of qualitative data. The work thus undergoes a change of perspective. This is because the research field has so far focused, on the one hand, on the mechanisms associated with controlling and their shaping into a subjectivizing and disciplining regime and, on the other hand, on the enforcement of the mechanisms and the consequences for the subjects. By means of a subject-oriented and explorative approach, however, the mechanisms are explicitly reconstructed from the perspective of the subjects. It is shown how the subjects can individually interpret, criticize, and even break the mechanisms on the basis of an initially affirmative attitude.:1. Einleitung und Problemstellung 2. Theoretische Rahmung 3. Empirische Untersuchung 4. Zusammenführung der empirischen Ergebnisse und Diskussion 5. Ausblick
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Filho, Emilio Maltez Alves. "Cultura organizacional de cursos de ciências contábeis: um estudo em duas universidades públicas." Universidade de São Paulo, 2016. http://www.teses.usp.br/teses/disponiveis/12/12136/tde-07072016-150030/.

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O objetivo geral deste trabalho foi compreender o atual estágio da Cultura Organizacional Acadêmica (COA) em duas Instituições de Ensino Superior (IES) brasileiras, visando identificar possíveis relações entre a cultura e os resultados decorrentes do desempenho dessas IES. A revisão da literatura contemplou as principais teorias sobre cultura organizacional (CO), principalmente as abordagens de Schein (2009), Denison et al. (2012) e Hofstede (2003), além de referenciais empíricos de pesquisadores que se basearam nas abordagens desses autores. A metodologia utilizada teve predomínio qualitativo, com base em etnografia, elementos da observação participante e uso de entrevistas, tanto em profundidade quanto semiestruturadas, que foram gravadas para posterior transcrição e edição. Para o tratamento dos conteúdos das entrevistas, utilizou-se a técnica do Discurso do Sujeito Coletivo (DSC) de Fernando Lefevre e Ana Lefevre (2012), com o emprego do software Qualiquantisoft. O campo empírico abrangeu dois cursos de Ciências Contábeis de duas universidades públicas estaduais, contatadas por acessibilidade. Estes cursos foram o do Departamento de Contabilidade e Atuária da Faculdade de Economia, Administração e Contabilidade da Universidade de São Paulo [FEA/USP] e o do Departamento de Ciências Sociais Aplicadas da Universidade Estadual de Feira de Santana, na Bahia [DCIS/UEFS]. Foram entrevistados 10 docentes do curso da FEA/USP e oito docentes do curso do DCIS/UEFS. Também foi aplicado um questionário para 122 alunos do curso da FEA/USP e 84 alunos do curso do DCIS/UEFS. Os resultados principais são que o atual estágio da COA nos dois cursos das duas IES apresenta-se em polos diametralmente opostos, ou seja, há força na COA do curso da USP, que se reflete na responsabilidade de manter, no presente, os padrões alcançados no passado, e buscar aumentar essa alta referência e visibilidade do curso no país e na América Latina, com orientação estratégica para internacionalização. Em contrapartida, a situação do curso da UEFS é oposta, na qual, de acordo com seus docentes, ele atravessa um período de queda na sua COA, a qual se mantém basicamente adormecida frente às mudanças do ambiente externo, que se reflete em queda dos níveis de qualidade do curso e dos níveis de motivação dos alunos e docentes. Em síntese, os resultados decorrentes do desempenho do curso têm forte dependência da força e solidez de sua COA, materializada na responsabilidade, qualificação e empenho de seus membros (docentes e gestores).<br>The aim of this study was to understand the current state of Academic Organizational Culture (AOC) in two Higher Education Institutions (HEIs), to identify possible relationships between culture and the results arising from the performance of these HEIs. The literature review included the major theories of organizational culture (OC), especially the approaches to Schein (2009), Denison et al. (2012) and Hofstede (2003), and empirical references of researchers that were based on the approaches of these authors. The methodology used was predominantly qualitative, based on ethnography, participant observation elements and use of interviews, both in depth as semistructured that were recorded for later editing and transcription. For the treatment of the content of the interviews, we used the technique of the Collective Subject Discourse (CSD) of Fernando Lefevre and Ana Lefevre (2012) with the use of Qualiquantisoft software. The empirical field covered two Accounting courses at two state universities, contacted by accessibility. These courses were the Department of Accounting and Actuarial Science at the Faculty of Economics, Management and Accountancy at the University of São Paulo [FEA/USP] and the Department of Applied Social Sciences at the State University of Feira de Santana in Bahia [DCIS/UEFS]. 10 professors of the course of FEA / USP and eight professors of the course of DCIS/UEFS were interviewed. Also a questionnaire was applied to 122 students of the FEA / USP and 84 students of the DCIS/UEFS. The main results are that the current stage of the AOC in both courses of the two HEIs comes in diametrically opposite poles, that is, there is strength in the AOC of USP course, which is reflected in the responsibility of maintaining, at present, the achieved standards in the past and seek to increase this high reference and visibility of progress in the country, Latin America, with strategic direction for internationalization. In contrast, the current situation at UEFS is opposite, in which, according to their teaching, is being through a falling period of its AOC, that remains essentially dormant facing the external environment changes, which is reflects the fall of current quality and motivation levels of students and professors. In summary, the results from the course of the performance have a strong dependence of the strength and solidity of its AOC materialized responsibility, skills and commitment of its members (professors and administrators)
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Hájková, Veronika. "Komparace systému vzdělávání v oboru účetnictví v ČR a Francii." Master's thesis, Vysoká škola ekonomická v Praze, 2012. http://www.nusl.cz/ntk/nusl-198998.

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The content of this thesis is to find the difference between the system of secondary education of the subject accounting in the Czech Republic and in France. The main focus is on the first year of study of this subject. There is seperately described the system of teaching in business schools in the Czech Republic and on the other side the system of teaching in vocational schools in France. There are identified their differences, advantages and disadvantages using the comparison of both systems as well assuggested recommendations that could help to improve the established educational system.
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Kubeš, Michal. "Kalkulace v podmínkách vybraného podnikatelského subjektu." Master's thesis, Vysoké učení technické v Brně. Fakulta podnikatelská, 2017. http://www.nusl.cz/ntk/nusl-319458.

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The master’s thesis is focused to analysis of current conditions of calculations and calculation system of company. The analysis are basis for finding and resolving of problematic sections. The introduction of theoretical basis of cost accounting and calculations is included to first part of the thesis. The second part analyzes of current situation of company and describes relevant processes. The wording of proposals and recommendations for problematic sections, which have been detected by analysis, are included to final part.
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Zámečník, Jan. "Fundraising jako způsob financování neziskových organizací." Master's thesis, Vysoké učení technické v Brně. Fakulta podnikatelská, 2010. http://www.nusl.cz/ntk/nusl-222619.

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Master's thesis comprehends informations about ways of financing nonprofit organization and about possible sources, that are available in fundraising. There is also list of important givers in last years. Next part of thesis comprehends informations about activities, that would be made by nonprofit organizations before appeal for grant. There are also informations about activities, that follow after pick up grant. Part of thesis presents ways of gain financial sources in nonprofit organization signály.cz, o.s.
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Zajíčková, Andrea. "Oceňování podniku." Master's thesis, Vysoké učení technické v Brně. Fakulta podnikatelská, 2010. http://www.nusl.cz/ntk/nusl-222599.

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This master´s thesis evaluates the economic situation of HAL-KON, s. r. o. in the years 2006 – 2008. There is in accordance with theoretical knowledge performed evaluation of company with a few of valuation methods.
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Books on the topic "Subject to accounting"

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Accountants, International Federation of. IFAC handbook of [name of subject]. 2nd ed. International Federation of Accountants, 2001.

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Gay, Roger. Matching liabilities using positive holdings of bonds subject to a single constraint. Graduate School of Management, Deakin University, 1994.

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Cherneckaya, Galina. Models of accounting objects. INFRA-M Academic Publishing LLC., 2021. http://dx.doi.org/10.12737/1172173.

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The textbook provides an accessible overview of the theoretical foundations and general rules of accounting in terms of capital turnover. Explanations are built through the disclosure of the economic meaning of accounting procedures and the clear logic underlying them.&#x0D; The author hopes that the unconventional, but very convincing logic will interest readers and make them look at accounting as a very fascinating and interesting subject, the study of which should not be approached with fear and confidence that it is still impossible to understand accounting. A large number of people who are forced to deal with accounting due to their profession or curricula that provide for this subject will be able to understand how accounting is interesting in itself as a science and is necessary in the practical activities of any specialist.&#x0D; Meets the requirements of the federal state educational standards of higher education of the latest generation.&#x0D; For accountants, auditors, economists, lawyers, as well as students of economic universities and faculties.
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Clark, Hal G. Illustrations of accounting for the inability to fully recover the carrying amounts of long-lived assets: A survey of the subject of an issues paper by the AICPA Accounting Standards Division's Task Force on Impairment of Value. American Institute of Certified Public Accountants, Inc., 1987.

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Clark, Hal G. Illustrations of accounting for the inability to fully recover the carrying amounts of long-lived assets: A survey of the subject of an issues paper by the AICPA Accounting Standards Division's Task Force on Impairment of Value. American Institute of Certified Public Accountants, 1987.

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Kizilov, Aleksandr. Fundamentals of accounting (fundamentals of theory, business situations, tests). INFRA-M Academic Publishing LLC., 2021. http://dx.doi.org/10.12737/1038907.

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The textbook contains the basics of accounting theory, tasks for conducting practical classes on the course "Fundamentals of Accounting". In order to monitor the current study of the material on all topics, tests are provided to help students consolidate their knowledge, and teachers — to find out the degree of assimilation of the subject. The proposed material is presented not only in text, but also in drawings and diagrams that contribute to the effective perception of the course being studied.&#x0D; Meets the requirements of the federal state educational standards of higher education of the latest generation.&#x0D; For undergraduate students of all forms of education in the field of training 38.03.01 "Economics".
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McElligott, Matthew. Benjamin Franklinstein meets the Fright brothers: Wherein is contained an accounting of the quest by our subject and his young compatriots to solve a mystery of vampires terrorizing the great city of Philadelphia. Puffin, 2012.

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McElligott, Matthew. Benjamin Franklinstein meets the Fright brothers: Wherein is contained an accounting of the quest by our subject and his young compatriots to solve a mystery of vampires terrorizing the great city of Philadelphia. G. P. Putnam's Sons, 2011.

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Ferris, Kenneth R. Financial accounting and corporate reporting: A casebook. 3rd ed. Irwin, 1993.

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Ferris, Kenneth R. Financial accounting and corporate reporting: A casebook. Business Publications, 1987.

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Book chapters on the topic "Subject to accounting"

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Ryan, Julie, and Julian Williams. "Teachers’ Stories of Mathematical Subject Knowledge: Accounting for the Unexpected." In Mathematical Knowledge in Teaching. Springer Netherlands, 2010. http://dx.doi.org/10.1007/978-90-481-9766-8_15.

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Svobodová, Libuše, and Martina Hedvičáková. "The Use of LMS Blackboard Tools by Students in “Enterprise Accounting” Subject." In Smart Education and e-Learning 2017. Springer International Publishing, 2017. http://dx.doi.org/10.1007/978-3-319-59451-4_41.

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Cortese, Corinne, Sanja Pupovac, and Lina Xu. "Applying Open-Book-Open-Web Assessment in Postgraduate Accounting Subject: Flipping Test." In Handbook of Mobile Teaching and Learning. Springer Singapore, 2019. http://dx.doi.org/10.1007/978-981-13-2766-7_38.

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Cortese, Corinne, Sanja Pupovac, and Lina Xu. "Applying Open-Book-Open-Web Assessment In Postgraduate Accounting Subject: Flipping Test." In Handbook of Mobile Teaching and Learning. Springer Berlin Heidelberg, 2015. http://dx.doi.org/10.1007/978-3-642-54146-9_38.

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Cortese, Corinne, Sanja Pupovac, and Lina Xu. "Applying Open-Book-Open-Web Assessment In Postgraduate Accounting Subject: Flipping The Test." In Handbook of Mobile Teaching and Learning. Springer Berlin Heidelberg, 2015. http://dx.doi.org/10.1007/978-3-642-41981-2_38-1.

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Cantini, Daniele. "Seeing Social Change Through the Institutional Lens: Universities in Egypt, 2011–2018." In Methodological Approaches to Societies in Transformation. Springer International Publishing, 2021. http://dx.doi.org/10.1007/978-3-030-65067-4_3.

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AbstractThis chapter explores the possibilities offered by the ethnographic study of institutions when addressing the question of social change, taking Egyptian universities during the revolution and its aftermath as case study. Discussing how different actors address the issue of change, the chapter cautions against adopting explanatory schemes too easily, particularly when building narratives. Instead, it suggests looking at institutional constraints to see how contradictory and overlapping notions of change are created, enforced, and contested across competing networks of power, both during an uprising and in times of political repression. Furthermore, it shows how changes in an institution can reveal hints of transformation processes in the broader society. This chapter offers an alternative reading of the revolutionary changes that transformed the country in and after 2011. Focusing on two major perspectives on the change in Egypt’s higher education sector the article discusses some of the complexities of accounting for change through an institutional lens. The first, coming from those more actively involved in the 2011 revolution, is one of struggle, emancipatory will, and depression and silence as a consequence of the 2013 backlash. The second perspective stems from state-sponsored programs promoting higher education as a globally competitive object, subject to reform and geared toward innovation and quality. As a consequence of these different perspectives the university has become the site of a major battle between forces competing for power within society, demonstrating how such metanarratives of change shape the temporalities according to which university actors consider their action. By combining participatory observation, interviews, and the study of documents stating internal university regulations and reform programs, the author shows the importance of universities as privileged sites for the implementation of change, uncovering balances of power, beyond slogans and discourses.
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Proeller, Isabella, and John Siegel. "Public Management Reforms in Germany: New Steering Model and Financial Management Reforms." In Public Administration in Germany. Springer International Publishing, 2021. http://dx.doi.org/10.1007/978-3-030-53697-8_22.

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AbstractThis chapter describes the most prominent public management reform trajectories in German public administration over the past decades since unification. In the 1990s, the New Steering Model emerged as a German variant of the NPM. Since the mid-2000s, local governments in Germany have been subjected to a mandatory reform of their budgeting and accounting system known as the New Municipal Financial Management reforms. Both reforms have led to a substantial change in terms of internal decentralisation, customer orientation, transparency in resource use and the financial situation of administrative bodies. But the emerging reform patterns and their impacts have not replaced the dominance of a strong legalist culture with hierarchical, centralised control. However, in the course of the reforms, a citizen-customer perspective, more participation of citizens and limited application of new management instruments have been accommodated within the persisting bureaucratic system.
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"Subject Index." In Accounting Guide. American Institute of Certified Public Accountants, Inc., 2018. http://dx.doi.org/10.1002/9781119578864.indsub.

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"Subject Index." In An Accounting Thesaurus. Elsevier, 1995. http://dx.doi.org/10.1016/b978-0-08-042573-3.50019-4.

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"Subject index." In Accounting for Improvement. Elsevier, 1996. http://dx.doi.org/10.1016/b978-008040812-5/50013-4.

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Conference papers on the topic "Subject to accounting"

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Abdalova, Elena, and Svetlana Karelskaia. "Accounting Measurement Matrices: Subject and Values." In 5th International Conference on Accounting, Auditing, and Taxation (ICAAT 2016). Atlantis Press, 2016. http://dx.doi.org/10.2991/icaat-16.2016.1.

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Xintian, Nie. "Research on New Accounting Subject of “Creditor's Rights Investment”." In Proceedings of the 2019 4th International Conference on Social Sciences and Economic Development (ICSSED 2019). Atlantis Press, 2019. http://dx.doi.org/10.2991/icssed-19.2019.57.

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Mustajab, Wahyu, Aditya Nugraha, Tati Suryati, Dewi Setianingsih, and Reni Ika Wijayanti. "Student’s Learning Interest and Student’s Learning Achivement in Accounting Subject." In 2nd International Conference on Economic Education and Entrepreneurship. SCITEPRESS - Science and Technology Publications, 2017. http://dx.doi.org/10.5220/0006892807510755.

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Rahayu, Rita, Indah Permata Suryani, and Efa Yonnedi. "The Implementation of Blended Learning on Introduction to Accounting 1 Subject." In The 3rd International Conference on Educational Development and Quality Assurance (ICED-QA 2020). Atlantis Press, 2021. http://dx.doi.org/10.2991/assehr.k.210202.007.

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Lazareva, Natalia, Natalia Khakhonova, Irina Bogataya, and Valeria Orobinskaya. "Basic Directions in Development of Accounting and Analytical Support of Businessing Subject Management Under Conditions of Accounting Digitalization." In III International Scientific and Practical Conference "Digital Economy and Finances" (ISPC-DEF 2020). Atlantis Press, 2020. http://dx.doi.org/10.2991/aebmr.k.200423.008.

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Ernawati, Widi Dwi, Erlin Melani, and Retno Widiastuti. "The Implementation of PAKEM Using Cooperative Learning Method on Taxation Accounting Subject." In 1st Annual Management, Business and Economic Conference (AMBEC 2019). Atlantis Press, 2020. http://dx.doi.org/10.2991/aebmr.k.200415.042.

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Liu, Yilin, and Zhenhua Lei. "The thinking of the subject diversification of social responsibility accounting information disclosure." In International Conference on Information Management and Management Engineering. WIT Press, 2014. http://dx.doi.org/10.2495/imme140621.

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Purnamasari, Imas, Badria Munthasofi, and Heraeni Tanuatmodjo. "Increasing Learning Outcomes Using Contextual Teaching and Learning Model in Accounting Subject." In 2nd International Conference on Economic Education and Entrepreneurship. SCITEPRESS - Science and Technology Publications, 2017. http://dx.doi.org/10.5220/0006885603300335.

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Vargas, Vilma Lizarda, Ibadango Elizabeth Janeth, Vargas Mariela Elizabeth, and Ceballos Paez Harold. "Diagnosis of pedagogical and digital strategies used by the teachers in Financial Accounting II subject. Case: Accounting and Auditoring Career." In 2020 International Conference of Digital Transformation and Innovation Technology (Incodtrin). IEEE, 2020. http://dx.doi.org/10.1109/incodtrin51881.2020.00031.

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Suranto, Suranto, and Annisa Ratnasari. "Experimental Analysis of Adobe Flash CS6 Based Instructional Media Development In Accounting Subject." In Proceedings of the 4th Progressive and Fun Education International Conference, Profunedu 2019, 6-8 August 2019, Makassar, Indonesia. EAI, 2019. http://dx.doi.org/10.4108/eai.7-8-2019.2288424.

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Reports on the topic "Subject to accounting"

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Gaponenko, Artiom, and Andrey Golovin. Electronic magazine with rating system of an estimation of individual and collective work of students. Science and Innovation Center Publishing House, 2017. http://dx.doi.org/10.12731/er0043.06102017.

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«The electronic magazine with rating system of an estimation of individual and collective work of students» (EM) is developed in document Microsoft Excel with use of macros. EM allows to automate all the calculated operations connected with estimation of amount scored by students in each form of the current control. EM provides automatic calculation of rating of the student with reflection of a maximum quantity of the points received in given educational group. The rating equal to “1” is assigned to the student who has got a maximum quantity of points for the certain date. For the other students the share of their points in this maximum size is indicated. The choice of an estimation is made in an alphabetic format according to requirements of the European translation system of test units for the international recognition of results of educational outcomes (ECTS - European Credit Transfer System), by use of a corresponding scale of an estimation. The list of students is placed on the first page of magazine and automatically displayed on all subsequent pages. For each page of magazine the optimal size of document printing is set with automatic enter of current date and time. Owing to accounting rate of complexity of task EM is the universal technical tool which can be used for any subject matter.
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Kud, A. A. Figures and Tables. Reprinted from “Comprehensive сlassification of virtual assets”, A. A. Kud, 2021, International Journal of Education and Science, 4(1), 52–75. KRPOCH, 2021. http://dx.doi.org/10.26697/reprint.ijes.2021.1.6.a.kud.

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Figure. Distributed Ledger Token Accounting System. Figure. Subjects of Social Relations Based on the Decentralized Information Platform. Figure. Derivativeness of a Digital Asset. Figure. Semantic Features of the Concept of a “Digital Asset” in Economic and Legal Aspects. Figure. Derivativeness of Polyassets and Monoassets. Figure. Types of Tokenized Assets Derived from Property. Figure. Visual Representation of the Methods of Financial and Management Accounting of Property Using Various Types of Tokenized Assets. Figure. Visual Representation of the Classification of Virtual Assets Based on the Complexity of Their Nature. Table. Comparison of Properties of Various Types of Virtual Assets of the Distributed Ledger Derivative of the Original Asset. Table. Main Properties and Parameters of Types of Tokenized Assets. Table. Classification of Virtual Assets as Tools for Implementing the Methods of Financial and Management Accounting of Property.
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Comparing international approaches to food safety regulation of GM and Novel Foods. Food Standards Agency, 2021. http://dx.doi.org/10.46756/sci.fsa.rdg239.

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The global area of genetically modified (GM) crop production has considerably increased over the past two decades, with GM crops now cultivated in about 28 countries, accounting for over 10% of the world’s arable land. A 'novel food' is any food or substance that has not been used for human consumption to a significant degree within the EU before 15 May 1997. Since then, there has been over 90 novel foods authorisations approved for use by the EU. Novel foods and genetically modified organisms (GMOs) are subject to a large variation in regulatory approaches around the world, for which many countries have specifically developed their own regulatory frameworks to control the placement of such products on their markets.
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