The complexity of the relationship modern agricultural enterprise in connection with change their financial and economic situation puts forward new requirements for enterprises information support activity management process. Modern conditions external environment aggravation price competition complicate issue effective enterprises. This problem manifests itself during a period crisis national ...

In seeking to meet the objectives of financial reporting stated in the IASB’s Conceptual Framework, the current ‘balance-sheet’ approach is necessary but not sufficient. Critical, but largely overlooked in the Framework, is the role of uncertainty, which we argue defines the role of accrual accounting in providing useful information to investors. This role is in some sense paradoxical: on the o...

It is often suggested in the managerial accounting literature that control system effectiveness depends not only on what information the system supplies to managers responsible for exercising control, but how managers use the information. In the context of budgetary controls, Argyris (1952) may have been the first to note that control system failure was more often affected by the style of infor...

globalization of economy and changes  in the world markets in decade of 1990 enhanced the role of management accounting in strategic management process. with the aid of management accounting concepts and techniques, the competitive edge of the manufacturing firms was improved to a large extent. in this article, the major functions and responsibilities of management accounting is described, rela...

Life insurance is increasingly close to the Vietnamese people and likened a provision financial solution against unexpected risks in life. The life market Vietnam continues grow due recovery of global economy increased consumer demand for an asset health protection. However, business one most sensitive areas. Therefore, information on situation general results provided by accounting department ...

Information Quality (IQ) Management plays a vital role in the process of Accounting Information Systems (AIS) adoption. IQ is emerging as a wellknown business problem in modern organisations. Specifically, the level of information quality is critical for all accounting processes, and has a significant impact on business decision-making. It must be noted that modern organisations rely heavily on...