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The Accounting, Auditing & Accountability Journal is a peer-reviewed academic journal covering accounting theory and practice. The journal was established in 1988 and is published by Emerald Group Publishing. In 2022 the editors-in-chief are James Guthrie (Macquarie University) and Lee D. Parker (Glasgow University and RMIT University. [1]
Accounting, also known as accountancy, is the process of recording and processing information about economic entities, such as businesses and corporations. [1] [2] Accounting measures the results of an organization's economic activities and conveys this information to a variety of stakeholders, including investors, creditors, management, and regulators. [3]
e. Generally Accepted Accounting Principles (GAAP) [a] is the accounting standard adopted by the U.S. Securities and Exchange Commission (SEC), [1] and is the default accounting standard used by companies based in the United States. The Financial Accounting Standards Board (FASB) publishes and maintains the Accounting Standards Codification ...
The Institute of Indonesia Chartered Accountants, formerly Indonesian Institute of Accountants or Ikatan Akuntan Indonesia (IAI) is the national organisation of professional accountants in Indonesia. [1][2] IAI is a founding member of the International Federation of Accountants (IFAC) and the ASEAN Federation of Accountants (AFA).
The knowledge economy, or knowledge-based economy, is an economic system in which the production of goods and services is based principally on knowledge-intensive activities that contribute to advancement in technical and scientific innovation. [1] The key element of value is the greater dependence on human capital and intellectual property as ...
The university was established on 27 September 1965 by the Yogyakarta branch of the Atma Jaya Catholic University Institute of Indonesia. The founders were R.A. Soehardi, A.J. Liem Sioe Siet A., Sutijoso, Oey Liang Lee and Leo Sukoto. The name of “Atma Jaya” is taken from Sanskrit. Atma means soul, Jaya means superior.
v. t. e. An accountant is a practitioner of accounting or accountancy. Accountants who have demonstrated competency through their professional associations' certification exams are certified to use titles such as Chartered Accountant, Chartered Certified Accountant or Certified Public Accountant, or Registered Public Accountant.
Bung Hatta. Mohammad Hatta (listen ⓘ; 12 August 1902 – 14 March 1980) was an Indonesian statesman, nationalist, and independence activist who served as the country's first vice president as well as the third prime minister. Known as "The Proclamator", he and a number of Indonesians, including the first president of Indonesia, Sukarno ...