Not-For-Profit Accounting
Uncertainty and Management Accounting: Opportunity, Profit Opportunity and Profit.
... of accounting, (1) making decisions concerning the use of limited resources, including the identification of crucial decision areas, and determination of objectives and goals, (2) effectively directing and ...
21
Accounting Clarity through the Proposed Two Column Profit and Loss Account; A Comparative Study of Accountants and Investors' Perceptions
... (ie, profit and loss) is obscure and the Net profit does not reflect the true financial increase in the ...book profit. They find that, the cause of the cashless profit is credit ...Net ...
14
Management accounting systems and the exercise of interpersonal power in organizations: observations from an 'accounting free' zone : the case of not for profit performing arts organisations
... My second and major objective is to contribute to the critical project in two ways: empirically, by undertaking a field study in an area where management accounting systems hereafter MAS[r] ...
325
TAX RESEARCH Financial Accounting versus Tax Accounting - Tax Rules’ Impact on Investment Decisions
... greater profit for the purposes of management and shareholders, but there is a risk of losing the confidence of investors, thinking that the information in the financial statements are not ...
16
Social and Environmental Accounting Effect on Companies' Profit (An empirical study of some companies in Erbil)
... environmental accounting as a means of measurement on the basis of Physical units - in the field of the environment ...Ecological accounting is developed regardless of traditional accounting, and it ...
13
The relationship between economic value added, return on assets, and return on equity with market value added in Tehran stock Exchange (TSE)
... on accounting measures, only the profit or net income are ...single accounting criteria which illustrate the changeability in the stockholders wealth (Chen & Dodd, ...wealth. Accounting ...
9
Tutorial Set 6 - Accounting for Not-for-Profit-Making Organizations (1)
... Required: You are to prepare a statement showing the profits earned by the bar, an income and expenditure account for the year ended 31 December 2013, and a statement of financial pos[r] ...
6
Gender Difference in Profit Performance—Evidence from the Owners of Small Public Accounting Practices in Taiwan
... lower profit performance, there is a smaller variation in their profit performance across different periods as the coefficient of variation for larger-sized female-owned firms ...lower profit ...
20
ACCOUNTING IN NON-STATE NON-PROFIT ORGANIZATIONS (NSNPO) IN UZBEKISTAN: INTEGRITY AND IMPACT ANALYSIS
... However, accounting practices at NSNPOs still remained out of research focus and insufficiently ...NSNPO accounting is limited with a bunch of research papers and analytical and instructive publications of ...
7
ACCOUNTING SYSTEM HARMONIZATION: AN APPROACH OF PROFIT VISUALIZATION FOR SMALL MEDIUM ENTERPRISES PERFORMANCE
... of accounting standards and ...for accounting. The accounting software applied to produce financial statements is Microsoft ...the accounting system in the region needs harmonization, and ...
15
LIFO Distortion in the Oil Industry – Revisited
... the accounting information distortion as a result of using ...severe accounting information distortion in the areas of working capital and inventory ...gross profit and current ratio. The ...
8
Reflection in the non-profit legal persons accounting of the grant-oriented operations
... the accounting notes elaborated in order to reflect the above mentioned operations in the beneficiary’s accounting do not differ significantly from those presented in the category of economic entities ...
10
Profit Opportunity, Strategic Innovations and Management Accounting.
... Moreover, profit opportunity is synthetic in terms of profitability and the results from synthesizing diverse opportunities depend on organizational structure, since opportunities such as potential revenue, ...
34
Environmental efficiency of energy, materials, and emissions
... gross profit and two conventional inputs of labor and capital, this study examines the order-m environmental efficiency accounting for the presence of each of 10 undesirable inputs/outputs and measures the ...
66
Dynamic Capabilities and Target Costing in Swedish Publicly Traded Companies.
... term profit planning; meanwhile the identification of where cost reduction can be achieved is done through recursive application of Value Engineering to the TC target (Ibusiku and Kaminski, ...
33
Miller Table Company: A Profit Analysis Case Integrating Managerial Accounting, Microeconomics And Marketing
... his paper describes a business case that is based in Microsoft Excel and demonstrates an analysis that assists with managerial decision-making. Ringelstein (2009) points out that the Excel spreadsheet, as a teaching ...
6
STRATEGIC MANAGEMENT ACCOUNTING INFORMATION ELEMENTS: MALAYSIAN EVIDENCE
... management accounting (SMA) since being coined in the early eighties has been described as management accounting information that aids organisations in monitoring the success of their strategic pursuits ...
19
Basics and alternatives concerning the measurement of company performances
... is profit and loss ...to profit making. In the profit and loss account appear flows which determine the outcome, understandable in principle, as changes in equity capital during a fiscal ...
8
LIFO Distortions in the Manufacturing Industry
... in accounting research in recent years (Houmes and Chira 2015, Jacob and Zhang 2014, Harris and Stahlin 2014, Harris, Stahlin and Shubita, 2014, Kostolansky and Polnaszek 2013, Reineking, ...2013). ...
11
The Study On The Effect And Determinants Of Small - And Medium-Sized Entities Conducting Tax Avoidance
... Table 1 demonstrates descriptive statistics regarding the number of corporations in the Korea financial market in the year 2010. Panel A displays that among corporations, stock company constitute the most, approximately ...
16