International Accounting Standard Board – (IASB)

  • International Journal of Accounting Information Systems

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    International Accounting Standard Board – (IASB)

    9 September 2013 Exposure Draft Interim Release Package for the IFRS Taxonomy 2013 published for public comment

    18 July 2013 IFRS Taxonomy 2013 labels published in Spanish

    11 June 2013 IFRS Taxonomy 2013 labels published in Arabic

    10 June 2013 XBRL Industry Practice project - call for participants

    Exposure Draft Interim Release Package 2013 - ITI versions



    International Journal of Accounting Information Systems

    Designing accounting ınformation system using SSADM1 Case Study: South Fars Power Generation Management Company

    On the convergence of management accounting and financial accounting – the role of information technology in accounting change

    Social network analysis in accounting information systems research

    Exploring the use of the Delphi method in accounting information systems research

    Critical dialogics, agonistic pluralism, and accounting information systems

    Russian Accounting System: Value Relevance of Reported Information and the IFRS Adoption Perspective

    Changes in the value relevance of accounting information over time: Evidence from the emerging market of China

    Focus group methods: Using interactive and nominal groups to explore emerging technology-driven phenomena in accounting and information systems

    Accounting benefits and satisfaction in an ERP environment

    Vernacular accountings: Bridging the cognitive and the social in the analysis of employee-generated accounting systems

    Value drivers of corporate eco-efficiency: Management accounting information for the efficient use of environmental resources

    The Role of Accounting Information within the Management Process of Public Utilities Services

    Factors affecting relationships between the contextual variables and the information characteristics of accounting information systems

    E-business in accounting education in the UK and Ireland: Influences on inclusion in the curriculum

    On the interplay between environmental reporting and management accounting change

    Dissemination and institutionalization of public sector accounting reforms in less developed countries: A comparative study of the Nepalese and Sri Lankan central governments

    An examination of the perceptions of auditors and chief financial officers regarding principles versus rules based accounting standards

    Reverse logistics in the UK retail sector: A case study of the role of management accounting in driving organisational change

    Accounting for a scarce resource: virtual water and water footprint in the global water system

    Assessing the interaction effect of cost control systems and information technology integration on manufacturing plant financial performance

    The impact of national GAAP and accounting traditions on IFRS policy selection: Evidence from Germany and the UK

    Customer accounting and marketing performance measures in the hotel industry: Evidence from Australia

    Americanism and financial accounting theory – Part 2: The ‘modern business enterprise’, America's transition to capitalism, and the genesis of management accounting

    Advances in exergy analysis: a novel assessment of the Extended Exergy Accounting method

    The Effects of Management Information and ERP Systems on Strategic Knowledge Management and Decision-making

    Ontology-based e-assessment for accounting: Outcomes of a pilot study and future prospects

    Table of Contents for the Journal of Information Systems

    ERP in action — Challenges and benefits for management control in SME context

    Environmental management control systems: The role of contextual and strategic factors

    Financial distress and bankruptcy prediction among listed companies using accounting, market and macroeconomic variables

    Knowledge-based extraction of intellectual capital-related information from unstructured data

    Assessment of data quality in accounting data with association rules

    Impact of hotel information security on system reliability

    An accounting revolution? The financialisation of standard setting

    Invariant conditions in value system simulation models

    Assessing environmental costs and impacts of forestry activities: A multi-method approach to environmental accounting

    Internal information technology audit process quality: Theory development using structured group processes

    The contract, accounting and trust: A case study of an international joint venture (IJV) in the United Arab Emirates (UAE)

    New accounts: Towards a reframing of social accounting

    The roles, perspectives and limitations of environmental accounting in higher educational institutions: an emergy synthesis study of the engineering programme at the Paulista University in Brazil

    Information systems for collaborating versus transacting: Impact on manufacturing plant performance in the presence of demand volatility

    Antecedents of Task Innovation: The Role of Management Information Systems

    Extent of managerial IT use, learning routines, and firm performance: A structural equation modeling of their relationship

    Internal Control Framework of a Compliant ERP System

    On the relations between modern information technology, decision making and management control

    Actors’ misaligned interests to explain the low impact of an information system – A case study

    ControlML: A domain-specific modeling language in support of assessing internal controls and the internal control system

    Performance information use by politicians and public managers for internal control and external accountability purposes

    Analyzing Product-Service Systems conceptual design: The effect of color-coded 3D representation

    The Impact of ERP Systems and Supply Chain Management Practices on Firm Performance: Case of Turkish Companies

    Influence of ERP systems on business process agility

    How arbitrary are international accounting classifications? Lessons from centuries of classifying in many disciplines, and experiments with IFRS data

    The impact of information technology on performance in the not-for-profit sector

    Living IT infrastructures — An ontology-based approach to aligning IT infrastructure capacity and business needs

    Exergy accounting applied to metallurgical systems: The case of nickel processing

    Theorizing the concept and role of assurance in information systems security

    Stability and change in management accounting over time—A century or so of evidence from Guinness

    Accounting, innovation and public-sector change. Translating reforms into change?

    Social and environmental accounting, organisational change and management accounting: A processual view

    Testing the feasibility of small multiples of sparklines to display semimonthly income statement data

    Accounting for Errors When Using Systems Approaches

    Multi-scale environmental accounting: Methodological lessons from the application of NAMEA at sub-national levels

    The use of management control systems to manage CSR strategy: A levers of control perspective

    Dynamic risks modelling in ERP maintenance projects with FCM

    Analysis of accounting models for the detection of duplicate requests in web services

    Information systems and technology sourcing strategies of e-Retailers for value chain enablement

    The Role of Information Systems in Creating Strategic Leadership Model

    Linking building data in the cloud: Integrating cross-domain building data using linked data

    The case for process mining in auditing: Sources of value added and areas of application

    Chapter 1 - Introduction to the Federal Cloud Computing Strategy

    Quality evaluation framework (QEF): Modeling and evaluating quality of business processes

    XBRL’s impact on analyst forecast behavior: An empirical study

    IT infusion within the audit process: Spreadsheet use in small audit firms

    The impact of adopting IT governance on financial performance: An empirical analysis among Brazilian firms

    Knowledge based transactions and decision framing in Information Technology Outsourcing

    Sample size requirements in structural equation models under standard conditions

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