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- Accountancy (1)
- Accountancy information system (1)
- Accounting sustainability (1)
- Accounting system (1)
- Accrual basis (1)
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- Cash basis (1)
- Integrated Financial Management Information System (IFMIS) (1)
- International Public Sector Accounting Standards (IPSASs) (1)
- Jordanian commercial banks (1)
- Lebanon (1)
- Public Sector (1)
- Reform (1)
- Target Costing. Integrated Entrance . Cost And Achieving (1)
- The credibility of accounting information (1)
- Theory of the conventions. (1)
Articles 1 - 4 of 4
Full-Text Articles in Business
Target Costing As A Integrated Entrance For Management Cost And Achieving Competitive Advantage For Industrial Institution, Essa Tarawneh, Baker Al Tarawneh
Target Costing As A Integrated Entrance For Management Cost And Achieving Competitive Advantage For Industrial Institution, Essa Tarawneh, Baker Al Tarawneh
Al Jinan الجنان
This research has to address the concept of Target Costing as one of the cost accounting inputs, and to show the goals of the cost strategy to serve the modern strategic management, especially in a market dominated by a lot of strong and sharp competition which force the companies to improve their competitive position and competitive advantage through a number of possible strategies to achieve this, including the command and leadership in the area of calculating cost and planning
Reform Of The Lebanese Public Accounting System Within The Framework Of International Accounting Standards In The Public Sector, Hassan Diab
Al Jinan الجنان
Reform of the Lebanese Public Accounting System in the Context of the International Public Sector Accounting Standards (IPSASs) This study addresses the increasing challenges that the Lebanese public accounting system is facing, in light of globalization, in shifting from a cash basis to an accrual basis system, as per the International Public Sector Accounting Standards (IPSASs). Through addressing the peculiarities of the Lebanese public accounting system, the study concludes that the conversion from cash basis to accrual basis system will help boost transparency and accountability. Yet, some essential conditions are required to successfully achieve this, including: shifting from the traditional …
The Theory Of The Conventions And The Accountancy: A Reading Of The Algerian Case, Korbali Baghdad
The Theory Of The Conventions And The Accountancy: A Reading Of The Algerian Case, Korbali Baghdad
Al Jinan الجنان
The accountancy is considered as an information system with the purpose of supplying the company and the stakeholders with information to guide their decision-making. However, it is worthwhile knowing whether the information ensuing from this system is equally disclosed to all stakeholders? 140 In this paper, we suggest approaching the accountancy from the viewpoint of the theory of conventions. First, we shall present the theory of conventions. Then, we shall approach the question of substitution of the conventions, and we will end with a presentation on the evolution of the accountancy system in Algeria.
أثر محاسبة الاستدامة في مصداقية المعلومات المحاسبية في البنوك التجارية الأردنية, Sufian Jbara
أثر محاسبة الاستدامة في مصداقية المعلومات المحاسبية في البنوك التجارية الأردنية, Sufian Jbara
Al Jinan الجنان
This research aims to identify the impact of accounting sustainability on the credibility of accounting information in the Jordanian commercial banks , and to find the current answer to the following question : What is the impact of the elements of accounting sustainability )environmental , social, and economic elements( on the credibility of accounting information in the Jordanian commercial banks, and that from the perspective of managers and accountants in these banks. Both the both descriptive and analytical approaches were used to address the data statistically. A questionnaire was also prepared to discuss the views of the research sample. The …