The Role of Accounting Research in the the Development of Accounting Theory
Creative Accounting: A Review of the Literature
... much of the research and methodology within the section for incentives for creative accounting including income smoothing and agency theory possesses the inclusion ...
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The historical evolution of accounting in China: the effects of culture
... as the value system shared by major groups of ...Gray, in a theoretical way, linking accounting and culture within which the impact of culture on accounting values and ...
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Accounting use and “lack of use” in a religious institution: Castrogiovanni College of the Society of Jesus (Italy 17th – 18th century)
... studies of the history of accountancy, it has been highlighted how the relationship between accounting, accountability and religion or religious institutions has been increasing ...
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Foundational research in accounting: professional memoirs and beyonds. PARTE 1
... But in 1971 we were in the best of swing. It was in this year that I received the distinguished "Killam Senior Fellowship", and in the Fall of 1971, ...
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The historical evolution of accounting in China (novissima sinica): effects of culture (2nd part)
... economic theory that dominated the 1970s and 1980s. One of the most widely followed streams of research has been ‘‘micro-history,’’ anthropology-like studies of specific ...
26
The role of sophisticated accounting system in strategy management
... lack of ability to test for causal direction and the focus on a single ...limited the generalizability of our ...exploratory in nature and leaves ample room for future ...testing ...
20
Exploring the role of accounting history following the adoption of IFRS in Europe. The case of Italy
... reviews the “patrimonial” accounting approach developed in the 1880s by Fabio Besta (1845-1922), an Italian scholar who is unanimously considered to be the initiator of ...
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The role of accounting in the industrialization efforts of the Ottoman Empire in the 19th century
... After the declaration of the Tanzimat, priority was given to the first purpose and it was substantially ...between the years 1840-1850 because of the Crimean War and ...
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The need for environmental policies for mass tourism in islands A case study of Hainan
... The role of government is emphasized in solving the environmental problem in ...China, the mass tourism is booming with the development of economy and ...
20
A review of Nohora García’s “understanding Mattessich and Ijiri: a study of accounting thought”
... Under the information paradigm, much effort been devoted to establish a completely new system of accounting knowledge based on information ...economics. The effort has resulted in ...
11
Poor government and work organisation in the real albergo dei poveri of palermo: a bio-political experiment in bourbon-sicily (eighteenth–nineteenth centuries)
... idea of establishing a charitable institution to accommodate poor people in Palermo was originally proposed in 1733 during the last years of Austrian domination of Sicily ...
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I Trimestre 2014 (Versión inglés)
... for the joint construction of the Toro 3 Hydroelectric Power Project whereby both entities will have equal participation (50% each) in respect of rights and obligations, with the ...
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accounting as reality construction.pdf
... Snowball, D., On the Integration of Accounting Research in Human Information Processing, Accounting and Business Research ( 1980 ) pp. D., The Normative Origins of Positive Theories[r] ...
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III Trimestre 2015 - (Versión inglés)
... for the joint construction of the Toro 3 Hydroelectric Power Project whereby both entities will have equal participation (50% each) in respect of rights and obligations, with the ...
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The role of morphology in the process of language acquisition and learning
... Word formation rules allow the combination, in a fixed order, of words and affixes and affixes and words to form new derived and compound lexical units.. They opérate on words and affi[r] ...
11
ROLE OF THE COMPTROLLER GENERAL (GENERAL ACCOUNTING OFFICE) OF PERÚ A Thesis proposal Presented to The Academic Department of the School of Business and Economics In Partial Fulfilment of the Requirements For the Degree of Doctor in Accounting
... El copa miento de los órganos de control institucional por parte de la Contraloría General, puede llevar a que algunos directivos y funcionarios del estado, planteen la implementaci[r] ...
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Accounting and taxation of nonprofit entities
... prepare the income statement, you must consider what the difference between inflows and outflows of money is no longer called “profit for the year”, but in the case of ...
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“I am not one of his followers”: The Rewriting of the Cultural Icon of the Virgin in Colm Tóibín’s The Testament of Mary
... art, the Devil is often associated with darkness and putrefaction, one of the penalties of the ...Fall. In this respect, Warner has discussed in similar terms that ...
12
Some reflections on the orientations and volume of accounting history research in the 21st century
... Surely, the Anglo-Saxon scholars could do something more on their part to remedy the ...tradition in their countries. Moreover they are not pressed by the environment to watch what happens ...
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A relevance theory approach to the Scandinavian influence upon the development of the English language
... It seems that the natural delay for the appearance of the loanwords responds to a series of reasons: the lack of written records of this period; the fact that, as we tried to show abo v[r] ...
9