نتایج جستجو برای: social accounting matrix

تعداد نتایج: 1025780  

ژورنال: دانش حسابرسی 2021

The purpose of this study is to investigate the effect of International Public Sector Accounting Standards (IPSAS) on good governance and, therefore, crime index. To investigate this issue, data related to the status of the public sector accounting system, good governance indicators as well as crime index of 30 countries in the period 2015 to 2019 are collected and analyzed. This paper shows th...

1998
Tony Tinker

The application of Marxist analysis in accounting has been seriously hampered by an economistic specter, promulgated even by those who profess to be " Marxists ". One consequence for accounting research has been a regression into culturalist, linguistic, and relativistic analysis, that putatively eschew the " Grand Narratives " of critical social analysis. Using two recent contributions to the ...

According to importance of the issue of ethic in Islam, the purpose of this research is to investigate the negative dimensions of social accounting and how it affects the ethical behavior of accountants. This is an applied research and uses structural equation modeling. Due to the wide scope of the study population, using a Cochran formula, a sample of 384 students and accounting professionals ...

2016
Bob Jensen

American Accounting Association (AAA). The association provides many resources for accounting educators. Publications include a quarterly electronic journal, Issues in Accounting Education [1], and a quarterly archived newsletter, Accounting Education News [2]. A Faculty Development section http://aaahq.org/facdev.cfm [3] links to resources in teaching, research/scholarship, practice, and servi...

Bahman Banimahd, Fraydoon Rahnamay Roodposhti Hashem NikooMaram, Nassim Shahmoradi,

Nowadays a major portion of our information about various subjects is obtained through images .This study tries to look at corporates' financial reports with a new perspective. Using images together with numbers and figures, the study used a new way to present concepts related to CSR[i] along with financial information. To this aim, CSR was experimentally examined through four hypotheses among ...

2011

Behavioral accounting includes psychological findings into accounting theory to anticipate information recipients’ behavior – it deals with the question of how to design the accounting system to persuade recipients to make economically reasonable decisions. So what about the psychological aspects of the behavior of the deliverers of accounting information? A common area of failure in accounting...

2009
Ting Yu Manfred Lenzen Blanca Gallego John K. Debenham

This paper presents a data mining system being capable of automatically estimating and updating a large-size matrix for environmental accounting. Environmental accounting addresses how to correctly measure greenhouse gas emission of an organization. Among the various environmental accounting methods, the Economic Input-Output Life Cycle Assessment (EIO-LCA) method uses information about industr...

Journal: : 2021

The decision to outsource should be preceded by a thorough substantiation for its feasibility and efficiency. existence of many models methods substantiating the outsourcing is primarily associated with different approaches evaluating efficiency variety types outsourcing, as each type an individual calculation may offered. As one most popular analytical instruments preliminary evaluation define...

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