The financial reports, as the final product of accounting information system, need to be accurate in order maintain main purpose reporting. Applied methods and techniques recognition measurement positions should realistic transparent presentation performances entity. However, creative are often used process preparing presenting statements manage earnings manipulate values. Manipulation seems a ...

Modern features of chaotic structuring economy, which implies openness, uncertainty, dynamism and self-organization and fundamentally new requirements of the Information Society, require the creation and study of new approaches to management accounting in informational aspect. In general, modern management accounting should be able to form and provide information including not only existing but...

Abstract This work tackles from an empirical perspective the widely debated relationship between sustainability in business practices and profitability, focusing on a sample of listed European firms. To measure extent sustainable at firm level, Comprehensive Environmental, Social, Governance (ESG) score is proposed. The indicator, computed using Mazziotta‐Pareto method, combines qualitative rat...