Accounting Practices - Articles - Scientific Research Publishing

Does Immateriality Matter? Evidence from Accountants Concerning the Acceptability of Questionable Accounting Practices (Articles)

Wen Chang, Mien-Ling Chen, Chi-Ying Chiao

Modern Economy Vol.3 No.2, March 28, 2012

DOI: 10.4236/me.2012.32031 4,516 Downloads 8,046 Views Citations
Management Accounting Practices and Sustainability Performance of Manufacturing Firms in Ghana (Articles)

John Kwame Akuma, George Tackie, Anthony Adu-Asare Idun, Emmanuel Addai Kwaning

American Journal of Industrial and Business Management Vol.14 No.2, February 29, 2024

DOI: 10.4236/ajibm.2024.142011 528 Downloads 2,443 Views Citations
Management Accounting Practices and Profitability of Micro-Businesses in Borongan City, Eastern Samar, Philippines (Articles)

Dymphna Ann C. Calumpiano

Open Journal of Business and Management Vol.13 No.6, November 4, 2025

DOI: 10.4236/ojbm.2025.136213 200 Downloads 3,258 Views Citations
Internal Audit Practices and Financial Management Reforms: The Case of Payroll Accounting System in the Tanzania Public Sector (Articles)

Nuru Kalufya, Riziki M. Nyello

Open Journal of Business and Management Vol.9 No.3, May 13, 2021

DOI: 10.4236/ojbm.2021.93057 1,004 Downloads 4,453 Views Citations
This article belongs to the Special Issue on Leadership and Organizational Management
Management Accounting Practices and Financial Performance of Manufacturing Firms: Moderating Role of Information Technology Integration (Articles)

John Kwame Akuma, Anthony Adu-Asare Idun, George Tackie, Emmanuel Addai Kwaning, Kojo Agyekum Asiama

American Journal of Industrial and Business Management Vol.14 No.5, May 30, 2024

DOI: 10.4236/ajibm.2024.145041 439 Downloads 2,491 Views Citations
Transparency and Reliability in Financial Statement: Do They Exist? Evidence from Malaysia (Articles)

Zinatul Iffah Binti Abdullah, Mahmoud Khalid Almsafir, Ayman Abdal-Majeed Al-Smadi

Open Journal of Accounting Vol.4 No.4, November 27, 2015

DOI: 10.4236/ojacct.2015.44004 8,219 Downloads 14,194 Views Citations
Implementing Strategic Management via Code of Ethics: A Quantitative Research on Private Sector in Greece (Articles)

Evangelia Pappa, John Filos, Alexandros Garefalakis, Panagiotis Kyriakogkonas

Theoretical Economics Letters Vol.12 No.4, August 19, 2022

DOI: 10.4236/tel.2022.124061 558 Downloads 4,651 Views Citations
Exploration of AI in Ensuring Sharia Compliance in IF Institutions: Focus on Accounting Practices (Articles)

Hebah Shalhoob, Iman Babiker

Open Journal of Business and Management Vol.13 No.2, March 24, 2025

DOI: 10.4236/ojbm.2025.132075 314 Downloads 3,007 Views Citations
Up-to-Date Hedge Accounting for TPRM Based on Cost/Benefit Assessment When Aligning with FED Interagency Letter SR 23-4 to Be Shared for FinTech Supporting Sound Practices within CRE 22 Effective as of: 01 Jan 2023 (Articles)

John Peter Koeplin, Pascal Lélé

Journal of Financial Risk Management Vol.13 No.1, March 29, 2024

DOI: 10.4236/jfrm.2024.131011 334 Downloads 1,142 Views Citations
Tutorial Accounting Fundamentals: A New Look of British and American Accounting System (Articles)

Nousheen Tariq Bhutta, Syed Zulfiqar Ali Shah

Open Journal of Accounting Vol.2 No.1, January 30, 2013

DOI: 10.4236/ojacct.2013.21004 8,664 Downloads 15,504 Views Citations
Use of Video Clips in a Virtual Learning Environment of Accounting Information Systems Class—A Case Study (Articles)

Baozhou Lu, Liang Song

Open Journal of Accounting Vol.2 No.4, October 21, 2013

DOI: 10.4236/ojacct.2013.24015 7,783 Downloads 11,351 Views Citations
An Analysis of the Attribute of Accounting Discipline from the Historical Process of Accounting Development (Articles)

Wei Cong

iBusiness Vol.5 No.3B, November 8, 2013

DOI: 10.4236/ib.2013.53B027 6,137 Downloads 8,864 Views Citations
Accounting Ethics and Quality of Financial Reporting: A Case of District Local Governments in Northern Uganda (Articles)

Oweka Simon, Sister Stella Kanyunyuzi

Open Journal of Business and Management Vol.13 No.4, July 9, 2025

DOI: 10.4236/ojbm.2025.134137 255 Downloads 1,960 Views Citations
Is There a Specific Accrual Basis Standard for the Public Sector? Theoretical Analysis and Harmonization of Italian Government Accounting (Articles)

Fabio Giulio Grandis, Giorgia Mattei

Open Journal of Accounting Vol.1 No.2, October 26, 2012

DOI: 10.4236/ojacct.2012.12004 7,322 Downloads 14,031 Views Citations
Letter to Editor (Letter to the Editor)

Anastasia Maggina

Open Journal of Accounting Vol.2 No.4, October 21, 2013

DOI: 10.4236/ojacct.2013.24013 5,795 Downloads 8,222 Views Citations
The Open Access Model, Trends and Opportunities in Accounting Research (Letter to the Editor)

Simone Domenico Scagnelli

Open Journal of Accounting Vol.3 No.1, January 15, 2014

DOI: 10.4236/ojacct.2014.31001 7,285 Downloads 11,069 Views Citations
On Real-Time Accounting of Inventory Costs in the Newsvendor Model and Its Effect on the Service Level (Articles)

Tal Avinadav

Journal of Service Science and Management Vol.7 No.2, April 23, 2014

DOI: 10.4236/jssm.2014.72008 5,012 Downloads 8,034 Views Citations
Analysis of the Impact of Artificial Intelligence Application on the Development of Accounting Industry (Articles)

Jiaxin Luo, Qingjun Meng, Yan Cai

Open Journal of Business and Management Vol.6 No.4, August 31, 2018

DOI: 10.4236/ojbm.2018.64063 9,049 Downloads 40,638 Views Citations
Enhancement of the Scientific Nature of Accounting: Past and Future Are Time Illusions, the Present Is the Power of Accounting (Articles)

Essam Al Arbed

American Journal of Operations Research Vol.15 No.3, May 9, 2025

DOI: 10.4236/ajor.2025.153004 157 Downloads 2,435 Views Citations
Green Accounting: Cost Measures (Articles)

Krishna Moorthy, Peter Yacob

Open Journal of Accounting Vol.2 No.1, January 29, 2013

DOI: 10.4236/ojacct.2013.21002 15,503 Downloads 32,018 Views Citations

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