European Proceedings Logo
Displaying 50 articles of 60 total result(s).

Original Article

Accounting Information System and Organizational Effectiveness: Evidence From SMEs Manufacturing Companies

Nor Hasimah Johari
ORCiD ,
Nurul Nazwa Khairudin
,
Nadhirah Mohd Rasidi
,
Iezza Syaida Yuhana
,
Nurusyafiqa Atiqah Norbadirim

Keywords: Accounting information system, organizational effectiveness, organizational performance, manufacturing companies, SMEs

Article no: 10

Pages 108-119

Doi: 10.15405/epfe.23081.10

>View as HTML >Abstract >Download PDF
Original Article

Political Connection, Board Characteristics and Firm Performance in Nigeria

Nosakhare Peter Osazuwa
,
Ayoib Che-Ahmad
,
Noriah Che-Adam

Keywords: Accounting; Political connection; Board of Directors; Firm performance; Nigeria

Article no: 108

Pages 769-774

Doi: 10.15405/epsbs.2016.08.108

>View as HTML >Abstract >Download PDF
Original Article

Strategic Management Accounting And Decision-Making In Small Medium Enterprises In Malaysia

Azrinawati Mohd Remali
,
Ahmad Amin Bin Ismail at Ibrahim
,
Farah Aini Shazlin Binti Salleh
,
Muhammad Hafizuddin Bin Halid
,
Muzakkir Ifwat Bin Mohammed Hassanuddin

Keywords: Strategic management accounting (SMA), small medium enterprises (SMEs), strategic pricing, target costing, life cycle costing

Article no: 17

Pages 159-170

Doi: 10.15405/epsbs.2020.12.05.17

>View as HTML >Abstract >Download PDF
Original Article

Development Of Accounting Procedures And Reporting In The Process Of Economy Globalization

I. V. Romanova
,
N. G. Lashkova
,
R. L. Zakharova
,
G. S. Belikova

Keywords: Accounting activities, economy globalization, standardization and harmonization.

Article no: 38

Pages 334-341

Doi: 10.15405/epsbs.2020.10.03.38

>View as HTML >Abstract >Download PDF
Original Article

Development Of Principles Of Risk Assessment In Implementation Of Innovative Projects

M. V. Kivarina*
,
L. P. Sajneva
,
O. A. Tcukanova
,
E. A. Dubitskaya

Keywords: Digital economy, innovation project, risk management, uncertainty accounting, uncertainty management

Article no: 88

Pages 722-730

Doi: 10.15405/epsbs.2019.12.05.88

>View as HTML >Abstract >Download PDF
Original Article

Accounting For Inventories Of Rubber Production Using Radio Frequency Identification

Stepan Igorevich Efremkin
,
Vladimir Andreevich Nosenko
,
Alexey Aleksandrovich Silaev
,
Lydmila Ivanovna Medvedeva
,
Artem Vyacheslavovich Savchits
,
Vasiliy Evgenievich Kostin
,
Alexandr Aleksandrovich Rybanov
,
Elena Leonidovna Eremina

Keywords: Accounting, inventories, rubber production, radio frequency identification

Article no: 48

Pages 380-385

Doi: 10.15405/epsbs.2022.12.48

>View as HTML >Abstract >Download PDF
Original Article

Processes Of Exchange Market Digitalization And Development Parameters Of Its Professional Activity

Bela Aptyevna Demilkhanova
,
Leila Rumanovna Magomaeva

Keywords: Digital technology, stock market, professional participant, private investor, analysis, accounting infrastructure

Article no: 253

Pages 1921-1929

Doi: 10.15405/epsbs.2021.11.253

>View as HTML >Abstract >Download PDF
Original Article

Account-Analytical Ensuring Of Economic Entities For The Development Of Financial Control

E.M. Evstafyeva
,
M.V. Charaeva
,
G.E. Krohicheva
,
E.O. Kiryanov

Keywords: Accounting, accounting and analytical information, financial control, financial flows, financial indicators, financial service.

Article no: 19

Pages 167-172

Doi: 10.15405/epsbs.2019.04.19

>View as HTML >Abstract >Download PDF
Original Article

Scientific and Professional Development of Public Accountant Graduates in Uniguajira Colombia

Víctor Iguarán Manjarrés
,
Ledis Campo Rivadeneira
,
Belkis Vanegas Sprockel
,
Omar Cortés- Peña

Keywords: Scientific development, Professional performance, Public accounting

Article no: 9

Pages 95-99

Doi: 10.15405/epsbs.2016.11.02.9

>View as HTML >Abstract >Download PDF
Original Article

Ecologization Of The Registration System For Environmental Risks Leveling

Sergey Alimov
,
Irina Maslova
,
Mariya Alimova
,
Namruddy Poshuev

Keywords: Environmental accounting, environmental risks, accounting, costs, information support.

Article no: 167

Pages 1241-1246

Doi: 10.15405/epsbs.2019.12.04.167

>View as HTML >Abstract >Download PDF
Original Article

Continuing Professional Ethics Education In Accounting And Auditing

Inna N. Sannikova
,
Elena V. Kuzina
,
Svetlana V. Levicheva
,
Natalya V. Pislegina

Keywords: Accounting, accounting education, auditing, comprehensive initiatives, interiorization, professional ethics

Article no: 93

Pages 813-821

Doi: 10.15405/epsbs.2020.12.04.93

>View as HTML >Abstract >Download PDF
Original Article

The Implementation Of Digitization In The Human Resources And Document Management

Tatiana Olegovna Grafova
,
Oksana Anatolievna Mishchenko
,
Anna Nikolaevna Mietova
,
Marina Leonidovna Feygel

Keywords: Digital economy, digitization, personnel accounting, electronic document management, process, procedures

Article no: 2

Pages 7-13

Doi: 10.15405/epsbs.2021.03.2

>View as HTML >Abstract >Download PDF
Original Article

Reasons To Choose Chartered Accountant As Profession

Azrinawati Mohd Remali
,
Siti Hawa Khalil
,
Nur Zahwa Saidin
,
Nur Aida Ab Kadir
,
Farah Amani Syamimi Romaino

Keywords: Accounting students, chartered accountant, intrinsic, extrinsic, demographic

Article no: 15

Pages 138-148

Doi: 10.15405/epsbs.2018.07.02.15

>View as HTML >Abstract >Download PDF
Original Article

Situational Inhibitors to Informal Learning in the Workplace: A Case Study of Accountants

Muhammad Syahir Abdul Wahab
,
Ram Al-Jaffri Saad
,
Mohd. Amir Mat Samsudin

Keywords: Accountant; informal learning; situational inhibitor; accounting firm; case study

Article no: 5

Pages 25-31

Doi: 10.15405/epsbs.2016.08.5

>View as HTML >Abstract >Download PDF
Original Article

The Relationship Between Mathematics Grades and the Academic Performance of The Accounting Students Department (A case Study on Accounting...

Osama Shaban

Keywords: Accounting Department Students, Mathematics, Students performance.

Article no: 4

Pages 35-41

Doi: 10.15405/epsbs.2015.05.6

>View as HTML >Abstract >Download PDF
Original Article

Public Social Welfare System

Irina P. Vorobyeva
,
Tran Thi Hong Phuong

Keywords: Public funding of the social sector, protected categories in Russia and Vietnam, funding of the social sector, accounting in social organizations

Article no: 93

Pages 705-713

Doi: 10.15405/epsbs.2017.01.93

>View as HTML >Abstract >Download PDF
Original Article

Accounting Students’ Awareness TowardsFraud Prevention: A Case Of Government-Linked University

Nik Amalena Najebah Nik Azman
,
Nor Farhana Selahudin
,
Abdul Hadi Abd Karim
,
Kahvinisha Nair M. Vijayan
,
Suhasshini Wotravathy
,
Nur Liyana Kay Mohd Rashid Ka
,
Badrul Azman
,
Suhasshini Wotravathy

Keywords: Accounting students, objectivity, professional responsibility, students’ ethical perception, students’ awareness, fraud prevention

Article no: 2

Pages 12-21

Doi: 10.15405/epsbs.2018.07.02.2

>View as HTML >Abstract >Download PDF
Original Article

Tax Instruments For Tanzanias Industrialization Growth

M. Mgeni
,
N. Lema
,
J. Mmasa
,
A. Maskaeva*

Keywords: Capital commodities, Computable General Equilibrium (CGE) modelling, industrialization, social accounting matrix, Tanzania, value added tax

Article no: 109

Pages 891-900

Doi: 10.15405/epsbs.2019.12.05.109

>View as HTML >Abstract >Download PDF
Original Article

Motivations, Exposure on Accounting Students’ Career Path of a Malaysian Private University

Fatimah Hanim Abdul Rauf
ORCiD ,
Faizah Mohd Khalid
ORCiD ,
Azimah Ariffin
,
Nurafizan Aminuddin
,
Nurul Najihin Shamsul Bahri

Keywords: Intrinsic motivation, extrinsic motivation, career exposure, career path, accounting students, Malaysia

Article no: 94

Pages 1019-1027

Doi: 10.15405/epfe.23081.94

>View as HTML >Abstract >Download PDF
Original Article

Ethical Orientaton And Career Choice: A Case Of Accounting Students In Malaysia

Faizah Mohd Khalid
,
Fatimah Hanim Abdul Rauf
,
Najah Athirah Mohamad Asri
,
Nur Aina Amirah Elias
,
Nur Fatihah Mohd Haizan
,
Nur Syafiqah Aqilah Zainuddin

Keywords: Ethical orientation, positioning, career choice, accounting, students, ethics

Article no: 6

Pages 46-56

Doi: 10.15405/epsbs.2018.07.02.6

>View as HTML >Abstract >Download PDF
Original Article

Process Mining Human Resources Cost Calculations in Time Driven Activity Based Costing

Eleni Sachini
,
Evdokia Nikou
,
Michail Glykas

Keywords: Activity based costing, event logs, effort based costing, full time equivalents, human resources accounting, time driven activity based costing process mining

Article no: 15

Pages 170-193

Doi: 10.15405/epsbs.2022.12.02.15

>View as HTML >Abstract >Download PDF
Original Article

An Accounting And Finance System In The Digital Economy

Nataliya A. Burmistrova
,
Irina V. Kalnitskaya
,
Elena A. Kormiltseva
,
Olga V. Maksimochkina
,
Alexandra P. Shmakovа

Keywords: Accounting and finance system, digital economy

Article no: 18

Pages 129-137

Doi: 10.15405/epsbs.2020.12.18

>View as HTML >Abstract >Download PDF
Original Article

Innovative Approach To Accounting Information Support Of The Management Of The Organization

V.A. Piskunov
,
T.A. Bityukova
,
A.Y. Smagina

Keywords: Information, accounting, accounting system, accounting and information support, information systems.

Article no: 77

Pages 780-789

Doi: 10.15405/epsbs.2019.03.77

>View as HTML >Abstract >Download PDF
Original Article

The extent of applying the International Public Sector Accounting Standards by the Jordanian Public Sector

Ziad Al-Zubi

Keywords: International Public Sector Accounting Standards (IPSAS), Public Sector, Economic System, Government Accounting

Article no: 6

Pages 47-63

Doi: 10.15405/epsbs.2015.05.8

>View as HTML >Abstract >Download PDF
Original Article

Using Internal Standards In Auditing Activities To Strengthen Market Positions

Sergey Yekimov
,
Oksana Skotarenko
,
Elena Gugnina
,
Tatyana Egorushkina
,
Luiza Moldashbayeva

Keywords: Audit, audit standards, audit services market, accounting, outsourcing

Article no: 152

Pages 1142-1148

Doi: 10.15405/epsbs.2021.06.03.152

>View as HTML >Abstract >Download PDF
Original Article

Application Of Selected Creative Accounting Techniques To Detect Fraud In Financial Statements

Monika Poradova
,
Lucia Michlakova

Keywords: Creative accounting, Beneish model, Kanapickiene – Grundiene model, financial statements, fraud

Article no: 17

Pages 166-173

Doi: 10.15405/epsbs.2021.12.04.17

>View as HTML >Abstract >Download PDF
Original Article

Public Sector Performance Management: Insights from Selected Literature

Dayana Jalaludin
,
A. K. Siti-Nabiha
,
Roshni Ann George*

Keywords: Performance management, management accounting, interconnectedness, public sector

Article no: 32

Pages 323-329

Doi: 10.15405/epsbs.2019.08.32

>View as HTML >Abstract >Download PDF
Original Article

A Critique On Consolidation Accounting For Islamic Financial Institutions

Hani Hazaa Abdulbari
,
Syed Musa Alhabshi

Keywords: : Islamic Accounting; Consolidation Accounting; Islamic Financial Institutions, AAOIFI Standards, Form and Substance.

Article no: 48

Pages 592-606

Doi: 10.15405/epsbs.2018.05.48

>View as HTML >Abstract >Download PDF

We care about your privacy

We use cookies or similar technologies to access personal data, including page visits and your IP address. We use this information about you, your devices and your online interactions with us to provide, analyse and improve our services. This may include personalising content or advertising for you. You can find out more in our privacy policy and cookie policy and manage the choices available to you at any time by going to ‘Privacy settings’ at the bottom of any page.

Manage My Preferences

You have control over your personal data. For more detailed information about your personal data, please see our Privacy Policy and Cookie Policy.

These cookies are essential in order to enable you to move around the site and use its features, such as accessing secure areas of the site. Without these cookies, services you have asked for cannot be provided.

Third-party advertising and social media cookies are used to
(1) deliver advertisements more relevant to you and your interests;
(2) limit the number of times you see an advertisement;
(3) help measure the effectiveness of the advertising campaign; and
(4) understand people’s behavior after they view an advertisement.
They remember that you have visited a site and quite often they will be linked to site functionality provided by the other organization. This may impact the content and messages you see on other websites you visit.