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Articles 1 - 30 of 59
Full-Text Articles in Accounting
Implementasi Per-19/Pj/2014 Terhadap Tarif Pajak Penghasilan Orang Pribadi Dan Kepatuhan Pajak, Titin Fachriah Nur
Implementasi Per-19/Pj/2014 Terhadap Tarif Pajak Penghasilan Orang Pribadi Dan Kepatuhan Pajak, Titin Fachriah Nur
Jurnal Vokasi Indonesia
No abstract provided.
Prosedur Penyebaran Risiko Asuransi Kebakaran Dalam Reasuransi Treaty Proposional: Studi Kasus Pt Tugu Pratama Indonesia, Kuncoro Kuncoro
Prosedur Penyebaran Risiko Asuransi Kebakaran Dalam Reasuransi Treaty Proposional: Studi Kasus Pt Tugu Pratama Indonesia, Kuncoro Kuncoro
Jurnal Vokasi Indonesia
No abstract provided.
Memahami Kriteria Kualitas Penelitian: Aplikasi Pemikiran Penelitian Kualitatif Maupun Kuantitatif, Endang Setiowati
Memahami Kriteria Kualitas Penelitian: Aplikasi Pemikiran Penelitian Kualitatif Maupun Kuantitatif, Endang Setiowati
Jurnal Vokasi Indonesia
No abstract provided.
Kajian Teoritis Atas Harmonisasi Antara Keseragaman (Uniformity) Praktik Akuntansi Komersial Dan Fiskal Dalam Perusahaan Perbankan Indonesia, Arie Widodo, Erwin Harinurdin
Kajian Teoritis Atas Harmonisasi Antara Keseragaman (Uniformity) Praktik Akuntansi Komersial Dan Fiskal Dalam Perusahaan Perbankan Indonesia, Arie Widodo, Erwin Harinurdin
Jurnal Vokasi Indonesia
No abstract provided.
Persepsi Dosen Tetap Vokasi Ui Terhadap Proses Berbagi Pengetahuan Melalui Communities Of Practice (Cop), Dyah Safitri
Persepsi Dosen Tetap Vokasi Ui Terhadap Proses Berbagi Pengetahuan Melalui Communities Of Practice (Cop), Dyah Safitri
Jurnal Vokasi Indonesia
No abstract provided.
Perbandingan Kebijakan Pajak Penghasilan Atas Ukm Di Indonesia Dengan Negara-Negara Anggota Oecd, Elsie Sylviana Kasim, Thesa Adi Purwanto
Perbandingan Kebijakan Pajak Penghasilan Atas Ukm Di Indonesia Dengan Negara-Negara Anggota Oecd, Elsie Sylviana Kasim, Thesa Adi Purwanto
Jurnal Vokasi Indonesia
No abstract provided.
Media Sosial Dan Demokrasi Di Era Informasi, Devie Rahmawati
Media Sosial Dan Demokrasi Di Era Informasi, Devie Rahmawati
Jurnal Vokasi Indonesia
No abstract provided.
Analisis Sistem Pemprosesan Transaksi Pada Siklus Revenue Pt Sig, Arthaingan H. Mutiha
Analisis Sistem Pemprosesan Transaksi Pada Siklus Revenue Pt Sig, Arthaingan H. Mutiha
Jurnal Vokasi Indonesia
No abstract provided.
Gross Domestic Product (Gdp) Rebasing And The Impact On Nigeria's Investment Environment, Bismark J. Rewane
Gross Domestic Product (Gdp) Rebasing And The Impact On Nigeria's Investment Environment, Bismark J. Rewane
Bullion
The paper looks at the impact of the rebasing on an important economic variable - investment. This is because investment is necessary for capital accumulation and economic growth. Specifically, this study examines the impact of GDP rebasing on Nigeria's investment environment. ln addition to this introduction section, section 2 considers GDP rebasing and the Nigerian case, section 3 is on the Nigerian Financial System Strategy (FSS) 2020, section 4 is on investment types, drivers and the Nigerian environment, section 5 offers some lessons for Nigeria and section 6 is the summary and conclusion.
Gdp Rebasing And Implications For Fss 2020., Oluwatoyin Jokosenumi
Gdp Rebasing And Implications For Fss 2020., Oluwatoyin Jokosenumi
Bullion
A resilient economy founded upon a reliable financial system, is attainable upon the creation and management of a sound and progressive economic statistics and indicators such as the Gross Domestic Products (GDP) and other scholars’ parameters. This paper examines the GDP rebasing and its impact on Nigeria’s investment. The paper explains the concept of GDP; the need to maintain a strategic GDP; how it is computed and / or rebased. This is then followed by examining its implications, on all economic programs.
In Memorium: Life Member Robert W. Gibson (1931-2014), Dale L. Flesher
In Memorium: Life Member Robert W. Gibson (1931-2014), Dale L. Flesher
Accounting Historians Notebook
Academy Life Member Robert William Gibson died on July 28, 2014, at the age of 83.
Academy Member Spotlight: Prof. Mikhail I. Kuter
Academy Member Spotlight: Prof. Mikhail I. Kuter
Accounting Historians Notebook
During the period of economy reorientation towards market relations Mikhail I. Kuter was the author of the first Russian language textbook on the theory of accounting.
Stephan Fafatas Receives 2014 Innovation In Accounting History Education Award
Stephan Fafatas Receives 2014 Innovation In Accounting History Education Award
Accounting Historians Notebook
For his undergraduate course offering at Washington and Lee University titled, History through Accounting.
Barbara Merino Receives Life Membership
Barbara Merino Receives Life Membership
Accounting Historians Notebook
Barbara Dubis Merino received her PhD in Accounting from the University of Alabama in 1975. In 2011, she be-came Professor Emerita at the Univer-sity of North Texas. Her initial aca-demic appointment was on the faculty of the Stern School of Business of New York University. In 1983, she was ap-pointed a professor at UNT and in 1987 was awarded the O. J. Curry Chair. The following year she was named a Re-gents Professor. In 1996, she was awarded the Horace Brock Chair.
2013 Best Paper Awards For Excellence
2013 Best Paper Awards For Excellence
Accounting Historians Notebook
Best papers: Kevin Feeney “Railroad Audits: Some Arrive Ahead of Schedule” and Cynthia Krom and Stephanie Krom “The Whiskey Tax of 1791 and the Consequent Insurrection: ‘A Wicked and Happy Tumult’”
Sargiacomo, Servalli, Andrei Win 2014 Thomas J. Burns Biographical Research Award
Sargiacomo, Servalli, Andrei Win 2014 Thomas J. Burns Biographical Research Award
Accounting Historians Notebook
For their biographical paper, “Fabio Besta: accounting thinker and accounting history pioneer”, focused on Fabio Besta, the so-called "unsurpassed Master" of the Italian tradition. The group portrays Fabio Besta as both a brilliant accounting thinker and an accounting history pioneer as revealed in his publication of a monumental milestone in accounting history called "La Ragioneria".
Academy Of Accounting Historians Business Meeting At The 2014 Annual Conference Of The American Accounting Association, Minutes, Stephanie D. Moussalli
Academy Of Accounting Historians Business Meeting At The 2014 Annual Conference Of The American Accounting Association, Minutes, Stephanie D. Moussalli
Accounting Historians Notebook
ACADEMY OF ACCOUNTING HISTORIANS BUSINESS MEETING At the 2014 Annual Conference of the American Accounting Association Atlanta Marriott Marquis Hotel, Atlanta, Georgia Lobby Level, Room 503 Sunday, August 3, 2014 7:00 PM to 8:00 PM MINUTES
Dale L. Flesher Receives 2014 Hourglass Award
Dale L. Flesher Receives 2014 Hourglass Award
Accounting Historians Notebook
Dale L. Flesher is a Professor in the Patterson School of Accountancy at the University of Mississippi and holds the Roland & Sheryl Burns Chair; he also serves as associate dean of the School of Accountancy. He received both bachelors and masters degrees from Ball State University, and a Ph.D. from the University of Cincinnati. He has authored over 400 articles for more than 100 professional journals throughout the world, including The Accounting Review, Journal of Accountancy, The CPA Journal, ABACUS, The Accounting Historians Journal, Accounting and Business Research, and Accounting, Organizations and Society. He is also the author of …
Accounting Historians Notebook, 2014, Vol. 37, No. 2 (October) [Whole Issue]
Accounting Historians Notebook, 2014, Vol. 37, No. 2 (October) [Whole Issue]
Accounting Historians Notebook
October issue
Academy Loses Past President, Life Member, Edward N. Coffman, Academy Of Accounting Historians
Academy Loses Past President, Life Member, Edward N. Coffman, Academy Of Accounting Historians
Accounting Historians Notebook
Edward “Ed” Coffman grew up in the small town of West Point, Virginia. After graduating from high school he worked at the local paper mill with other members of his family, including his father. When Coffman decided to attend college in 1962, he became the first in his family to do so.
In Memorium: George Roudebush Catlett (1917-2013), Stephen Zeff
In Memorium: George Roudebush Catlett (1917-2013), Stephen Zeff
Accounting Historians Notebook
George R. Catlett, the senior technical partner of Arthur Andersen & Co. from 1962 to 1980, died on October 10, 2013 in Pewaukee, Wisconsin. He was born on August 14, 1917 in Fairmount, Illinois, where he grew up.
Prof. Cheryl Mcwatters Named First Non- U.K.-Based Editor For Accounting History Review
Prof. Cheryl Mcwatters Named First Non- U.K.-Based Editor For Accounting History Review
Accounting Historians Notebook
Professor Cheryl S. McWatters, the Father Edgar Thivierge Chair in Business History at the University of Ottawa/ Telfer School has been appointed editor of Accounting History Review.
2013 Best Paper Award To Dale L. Flesher And Gary J. Previts
2013 Best Paper Award To Dale L. Flesher And Gary J. Previts
Accounting Historians Notebook
Best paper: “Donaldson Brown (1885-1965): The Power of an Individual and His Ideas Over Time”
Persson Selected For 2014 Vangermeersch Manuscript Award; 2014 Margit F. And Hanns Martin Schoenfeld Scholarship Awarded To Anderson
Accounting Historians Notebook
Martin E. Persson (Ivey Business School, Western University) received the 2014 Vangermeersch Manuscript Award for his manuscript, “R. J. Chambers and the AICPA’s Postulates and Principles Controversy: A Case of Vicarious Action”, which explores Raymond J. Chambers role in the development of postulates and principles at the AICPA in the late 1950s and early 1960s. Deborah Anderson (University of Oxford) was selected as the 2014 recipient of the Margit F. and Hanns Martin Schoenfeld Scholarship for her research on the topic, “A History of Valua-tion in US GAAP: A Critical Perspective”.
Boyns And Edwards Win 2014 Barbara D. Merino Award For Excellence In Accounting History Publication
Boyns And Edwards Win 2014 Barbara D. Merino Award For Excellence In Accounting History Publication
Accounting Historians Notebook
Trevor Boyns and John Richard Edwards, both of Cardiff University, were selected as the 2014 recipients of the Barbara D. Merino Award for Excellence in Accounting History Publication for their book, A History of Management Accounting: The British Experience (Routledge, 2013).
Yokohama City University Establishes The Largest Collection Of Corporate Histories In Japan, Fuminobu Mizutani Kanto
Yokohama City University Establishes The Largest Collection Of Corporate Histories In Japan, Fuminobu Mizutani Kanto
Accounting Historians Notebook
In actuality however, as of 2014, the largest collection of corporate histories in Japan is not Nagao Bunko, but the collec-tion named the Corner of Corporate and Organizational Histories in Yokohama City University Library & Information Center. Yokohama City University is located in Kanagawa Prefecture.
Treasure Worth Sharing From The 1950s, Andrew D. Sharp, Taylor A. Webre
Treasure Worth Sharing From The 1950s, Andrew D. Sharp, Taylor A. Webre
Accounting Historians Notebook
It was a copy of the 1956 American Accounting Association publication, Index to The Accounting Review: 1951-1955. Part II of the booklet consists of a Book Review Index of The Accounting Review for volumes XXVI to XXX, covering the five years of 1951 to 1955. On page 33, the category History reflects five books on accounting history.
Corporate Governance And Cash Holdings In Listed Non-Financial Firms In Pakistan, Alina Masood, Attaullah Shah
Corporate Governance And Cash Holdings In Listed Non-Financial Firms In Pakistan, Alina Masood, Attaullah Shah
Business Review
In this study, the relationship between corporate cash holdings and corporate governance variables is tested in Pakistan. The sample consists of 309 non-financial firms listed on the Karachi Stock Exchange (KSE) over the time span of 2002 to 2010. The study uses several proxies for corporate governance mechanisms such as percentage ownership held by directors, institutional investors, and five largest shareholders, the existence of audit committees and a measure of concentration of ownership. To avoid omitted variable bias, the study also controls for all well-known determinants of corporate cash holdings (market to-book ratio, growth, size, leverage, R&D investments, cash flow …
Pembentukan Keahlian Kejuruan Di Industri Peralatan, Padang Wicaksono, Lionel Priyadi, Oscar Vitriano
Pembentukan Keahlian Kejuruan Di Industri Peralatan, Padang Wicaksono, Lionel Priyadi, Oscar Vitriano
Jurnal Vokasi Indonesia
After 1998 financial crisis, the growth of Indonesian manufactures sector had been dominated by the technology intensive- tools and machinery sub sector. The development of tools and machinery sub-sector should have increased the demand for skilled and specific labors namely vocational high school (VHS) graduates. Nevertheless, the VHS graduates’ roles had relatively been reduced. Despite they have better opportunities to develop their career in the long term, they are less likely to achieve supervisory or higher career level because the diploma or undergraduates workers most likely occupy the level. One of the main factors behind their lower career level prospects …
Perhitungan Biaya Normal Program Pensiunusia Normal Dengan Metode Entry Age Normal (Percent Dollar), Fia Fridayanti Adam
Perhitungan Biaya Normal Program Pensiunusia Normal Dengan Metode Entry Age Normal (Percent Dollar), Fia Fridayanti Adam
Jurnal Vokasi Indonesia
No abstract provided.