Accounting is an Evolved Economic Institution

Is Hesaabdaaree an Adequate Equivalent for Accounting?

Some of the difficulties and misunderstandings that happen in accounting theory, practice, regulation and education are grounded in language and linguistics. As an illustration of this the Persian equivalent of 'accounting' is linguistically analysed to reveal how a mistranslation may cause difficulties in understanding and improving Iranian Accounting. This paper shows how Hesaabdaaree is not ...

The Information Systems-Accounting Nexus: Lessons from an Australian Institution

is hesaabdaaree an adequate equivalent for accounting?

some of the difficulties and misunderstandings that happen in accounting theory, practice, regulation and education are grounded in language and linguistics. as an illustration of this the persian equivalent of 'accounting' is linguistically analysed to reveal how a mistranslation may cause difficulties in understanding and improving iranian accounting. this paper shows how hesaabdaar...

18 Environment and Economic Accounting

18.1 INTRODUCTION Environment and Economic Accounting has many meanings and uses. It can support national income accounting, financial accounting, or internal business managerial accounting. Environment and Economic Accounting refers to the use of data about environmental costs and performances in various operations (projects, business etc.). Why do environmental accounting? As indicated in the...

Economic Consequences of Public Pension Accounting Rules

A growing stream of accounting research suggests that managers use the data reported in a company’s financial reports to make real investment decisions. We extend this idea to the public sector, investigating whether the employment decisions made by governmental entities are influenced by the reporting rules for public pensions and the discretion pension managers use in implementing these rules...