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The journal offer's articles with competing points-of-view about the past history of accounting. [6] Recognize the factors that are time-sensitive and can impact the effect the accounting [clarification needed] Assess accounting's role in society and organizational role [5] Offers the accounting insight through an interpretive viewpoint
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]
Accounting research examines how accounting is used by individuals, organizations and government as well as the consequences that these practices have. Starting from the assumption that accounting both measures and makes visible certain economic events, accounting research has studied the roles of accounting in organizations and society and the consequences that these practices have for ...
The Society of Professional Accountants of Canada (SPAC) was established in 1978. A Federal Charter was granted to the Society as a Corporation by letters patent under the Provision of Part II of the Canada Corporations Act. The CIAPA is the oldest accounting institution in Canada, and is now under the control of the Society.
The archaeology of accounting systems. Accounting, Organizations and Society, 12(3), 207-234. Hopwood, A. G. (1983). On trying to study accounting in the contexts in which it operates. Accounting, Organizations and Society, 8(2-3), 287-305. Hopwood, A. G. (1972). An empirical study of the role of accounting data in performance evaluation.
Accounting, Organizations and Society is a peer-reviewed academic journal published by Elsevier. Its editors-in-chief are Marcia Annisette ( Schulich School of Business ), Martin Messner ( University of Innsbruck ), and Hun-Tong Tan ( Nanyang Technological University ).
The Italian Luca Pacioli, recognized as The Father of accounting and bookkeeping was the first person to publish a work on double-entry bookkeeping, and introduced the field in Italy. [ 7 ] [ 8 ] The modern profession of the chartered accountant originated in Scotland in the nineteenth century.
On June 16, 2017, the World Bank issued the "Report on The Observance of Standards and Codes-Accounting and Auditing" with several recommendations, including the granting of the Myanmar Institute of Certified Public Accountants independence from the Myanmar Accountancy Council (MAC), the regulatory licensing body for the country's accountancy ...