of reference for field of inquiry. (Hendriksen, 1970). Conceptual framework: * Consider as normative theories because it provide prescription. * Can be descriptive, prescriptive or mixture of both: * Descriptive: Attempt to develop a set of interrelated concept which server as codify and explain financial reporting practices * Rationale for Conceptual framework Rationale for Conceptual framework Prescriptive: Develop a conceptual basis for what accounting practice should be
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Essay Corporate social reporting: a tool to discharge corporate accountability or to enhance managerial capture? Introduction In the last two decades there has been an increased awareness by society in general on the societal and environmental consequences of human behavior, especially towards corporations and its effect on its surroundings. Investors these days are becoming ethically and socially aware, and are more drawn towards investing in companies that contribute positively to
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Bangladesh by applying Schneider and Barsoux 2003 culture/ control profiles and some other alternative theories. A triangulation of research methods are followed for this purpose. Evidence from telephone interviews, researcher’s personal experience and other empirical works are used to validate the ingredients of Schneider and Barsoux control profiles for Asian region and different alternative theories on management control practices of Bangladesh. Empirical works from other scholars also suggest that
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Introduction: - Concept of Management, Scope, Functions and Principles of Management, Evolution of Management thought. 2. Planning: - The Process of Planning, Objectives, Policy and Procedures, Forecasting and Decision Making. 3. Organizing: - Meaning, Importance and Principles, Span of Management, Centralization and Decentralization, Patterns of Organization, Line and Staff Relationships. 4. Staffing: - Nature & Scope of Staffing, Manpower Planning, Selection & Training, Performance Appraisal. 5. Controlling:
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Internship Report July-August 2015 At LLP “Қазақстан Zaman” Student: Assel Nakypbekova Course: 4 Department :Accounting and audit Supervisor from SDU : Tleubayev Alisher Practical supervisor :Isayeva Aiman (Chief accountant of “Қазақстан Zaman”) Contents 1.Introduction 2. Description of the internship 2.1 The description of the organization“Қазақстан Zaman 2.2 Internship activities 3. Reflection on the internship 4. Conclusion Introduction This report is a short description
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| Literature Review of XBRL | | | | | Group 14： | | | Literature Review of XBRL ------------------------------------------------- Z Abstract XBRL (eXtensible Business Reporting Language) is a standard XML reporting language to enhance the efficiency, reliability and accuracy of financial reporting. Since its foundation in 1998, XBRL has been developing rapidly in the world. This paper teases out and discusses the literature researches of XBRL from 6 aspects: the production bases
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ISSUES IN ACCOUNTING EDUCATION Vol. 25, No. 2 2010 pp. 227–244 American Accounting Association DOI: 10.2308/iace.2010.25.2.227 What It Means to be an Accounting Professor: A Concise Career Guide for Doctoral Students in Accounting Brooke Beyer, Don Herrmann, Gary K. Meek, and Eric T. Rapley ABSTRACT: The purpose of this paper is to provide a concise career guide for current and potential doctoral students in accounting and, in the process, help them gain a greater awareness of what
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Father of Accounting Luca Pacioli Sandra Jameson Thesis Accounting Luca Pacioli Who is Luca Pacioli and why is he important in the world of accounting? With hard work and dedication you can succeed with many things in life. Luca Pacioli was often called the father of accounting. He was a poor boy that most saw as having an unpromising future. Yet he worked hard and studied harder doing something that he loved and even now he is well known and very famous for everything
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Handbook of Management Accounting Research Volume 3 Edited by CHRISTOPHER S. CHAPMAN Imperial College London, UK ANTHONY G. HOPWOOD University of Oxford, UK MICHAEL D. SHIELDS Michigan State University, USA AMSTERDAM – BOSTON – HEIDELBERG – LONDON – NEW YORK – OXFORD PARIS – SAN DIEGO – SAN FRANCISCO – SINGAPORE – SYDNEY – TOKYO Elsevier The Boulevard, Langford Lane, Kidlington, Oxford OX5 1GB, UK First edition 2009 Copyright © 2009 Elsevier Ltd. All rights reserved No part of
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