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accounting practice

The Influence of Cultural Values on Accounting Practice in Nigeria

The Influence of Cultural Values on Accounting Practice in Nigeria

... Purpose:This study aims at examining culture’s influence on accounting practice in Nigeria. Design/Methodology:A survey of accountants in south-eastern Nigeria was carried out. A total number of 97 ...

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From strategy, to accounting : accounting practice and strategic discourse in the telecommunications industry

From strategy, to accounting : accounting practice and strategic discourse in the telecommunications industry

... Researching Management Accounting Practice: The Role of Case Study Methods... Management Research: A Personal Methods in Accounting Study Case 'Me Role of ---.[r] ...

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Explaining Accountability Through Social and Environmental Accounting Practice in Ethiopia

Explaining Accountability Through Social and Environmental Accounting Practice in Ethiopia

... of accounting needs to be expanded in order to comprehensively account for relationships between accounting entities and the external environment but not only financial accountability (Messner, ...for ...

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ROLE OF ISLAMIC ETHICS TOWARDS ETHICAL ACCOUNTING PRACTICE

ROLE OF ISLAMIC ETHICS TOWARDS ETHICAL ACCOUNTING PRACTICE

... ethical accounting practice and found that four critical domains of Islamic ethics such as 1) accounting education; 2) principle of Islamic ethics; 3) code of ethics for accountants and 4) ...

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Public accounting practice: obligatory passage points

Public accounting practice: obligatory passage points

... using accounting numbers it is possible to use the budget to control the ...the accounting office to control the behaviour of the ...the accounting figures in a predefined ...

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Research on Internet Finance and Its Accounting Practice

Research on Internet Finance and Its Accounting Practice

... the practice of financial supervision, the implementation of the "first development, and then standardize" the practice, for fear of supervision in the network of financial innovation, the ...

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ACC 1221 ACCOUNTING PRACTICE CASE /ACC XXX --Cost accounting principles and

ACC 1221 ACCOUNTING PRACTICE CASE /ACC XXX --Cost accounting principles and

... and practice in the operation of the major types of adding and calculating machines; development of a working knowledge of the ten-key and full keyboard adding machine, key-driven and rotary calculators, and other ...

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Should NPOs follow international standards for financial reporting? A multinational study of views

Should NPOs follow international standards for financial reporting? A multinational study of views

... Examples of NPO-specific reporting frameworks include the United Kingdom in the standard known as the ‘Charities SORP’ (Charity Commission & OSCR, 2014) now required for all charities over £250,000 income in all ...

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SOCIAL ACCOUNTING PRACTICES AND PROFITABILITY OF COMPANIES IN NIGERIA

SOCIAL ACCOUNTING PRACTICES AND PROFITABILITY OF COMPANIES IN NIGERIA

... However, accounting variables can be used in measuring the profitability of companies in the context of Social Accounting Practice (Duke and Kankpang, ...the accounting variable used in this ...

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Oral aural accounting and the management of the Jesuit corpus

Oral aural accounting and the management of the Jesuit corpus

... an accounting practice which, by its very essence, cannot be reduced to ...oral-aural practice based on an assumption that the presence of another subject, who hears the account, holds the speaker to ...

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Empirical study of accounting practices:creative accounting

Empirical study of accounting practices:creative accounting

... creative accounting practice is good for the companies or bring crisis in the ...Creative accounting has been defined by various names in various ...Creative Accounting. In the literature, ...

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EMANCIPATION PROCESS: AN EXPLORATORY STUDY ON ACCOUNTING CHANGE PROCESS INFORMED BY MIDDLE RANGE THEORY

EMANCIPATION PROCESS: AN EXPLORATORY STUDY ON ACCOUNTING CHANGE PROCESS INFORMED BY MIDDLE RANGE THEORY

... in accounting research have led to a deficiency in theoretical development, and consequently a deficiency in management accounting ...management accounting, Laughlin (1995) promoted the application ...

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THE ROLE OF ACCOUNTING EDUCATION IN BRIDGING THE GAP BETWEEN ACCOUNTING THEORY AND PRACTICE

THE ROLE OF ACCOUNTING EDUCATION IN BRIDGING THE GAP BETWEEN ACCOUNTING THEORY AND PRACTICE

... that accounting graduates are underprepared for a challenging ...from accounting educators who only lecture and accounting students who memorize the information provided in these ...lectures. ...

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Crisis in accounting : the emerging ideology, practice and structures within the profession : a thesis presented in partial fulfilment of the requirements for the degree of Doctor of Philosophy in Accountancy

Crisis in accounting : the emerging ideology, practice and structures within the profession : a thesis presented in partial fulfilment of the requirements for the degree of Doctor of Philosophy in Accountancy

... Australian accounting profession, the ASA initiated a strategy to become the premier accounting body in Australia and differentiate the image of its members from other ...

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Comparative Analysis of Human Resource Accounting Practices and the Effect of Financial Performance on Human Resource  Value in Public Sector Companies in India

Comparative Analysis of Human Resource Accounting Practices and the Effect of Financial Performance on Human Resource Value in Public Sector Companies in India

... the practice of accounting for investments in human resources as expenses rather than assets results in distorted income statements and balance sheets, the valuation of human resources in any firm creates ...

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Factors Influencing Environmental Management Accounting Practices In Malaysian Manufacturing Industry: Exploratory Findings

Factors Influencing Environmental Management Accounting Practices In Malaysian Manufacturing Industry: Exploratory Findings

... A similar study was carried out in the Malaysian manufacturing context (Jamil, Mohamed, Muhammad and Ali, 2015). The findings of the study reiterated that there was pressure from shareholders and stakeholders as well as ...

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The Rise of Fraud Examination and Forensic Accounting in Africa: The Nigerian Experience

The Rise of Fraud Examination and Forensic Accounting in Africa: The Nigerian Experience

... forensic accounting are different but ...forensic accounting and fraud examination are inter-disciplinary in nature: they embrace several other disciplines and professions than ...of accounting, ...

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History Of African Accounting Thoughts And Development: Evidences From Igbo Land

History Of African Accounting Thoughts And Development: Evidences From Igbo Land

... of Accounting in Igbo land of Nigeria was tremendously influenced by the European ...Nigerian Accounting Standards Board (NASB) have raised the standard of training and practice of accountants in ...

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The practices of managing performance : accounting, accountability and cultural practices in a privatised pharmaceutical organisation

The practices of managing performance : accounting, accountability and cultural practices in a privatised pharmaceutical organisation

... from accounting, to have brought about changes to organisational ...the practice of many government agencies (Dent, 1991; Ezzamel et ...Schatzki’s practice perspective, it can be understood that ...

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A Study on the Role of Audit Functions on Creative Accounting Practices

A Study on the Role of Audit Functions on Creative Accounting Practices

... creative accounting in negative sense with the help of creative accounting methods adopted by Enron Company and Satyam Computers, which led to the collapse of both of ...creative accounting. He found ...

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