Historical Cost Accounting - Articles - Scientific Research Publishing

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 188 Downloads 2,633 Views Citations
The ABC as Tool for Decision Making in Public Administrations (Articles)

Danilo Tuccillo, Francesco Agliata

Open Journal of Accounting Vol.7 No.2, April 3, 2018

DOI: 10.4236/ojacct.2018.72009 2,857 Downloads 8,991 Views Citations
The Study of Carbon Cost Management under the Carbon Trading Mechanism—Based on the Value Chain Theory (Articles)

Zidan Wang

Low Carbon Economy Vol.8 No.2, June 13, 2017

DOI: 10.4236/lce.2017.82005 2,535 Downloads 5,851 Views Citations
Accounting Information and Cost of Capital: A Theoretical Approach (Articles)

Nicholas Apergis, George Artikis, Sofia Eleftheriou, John Sorros

Modern Economy Vol.2 No.4, September 21, 2011

DOI: 10.4236/me.2011.24066 9,915 Downloads 20,878 Views Citations
Cost Accounting Skills Needs of Small Business Operators (Articles)

Anthonia Uju Umeji, Chiaka Augusta Obi

American Journal of Industrial and Business Management Vol.4 No.5, May 29, 2014

DOI: 10.4236/ajibm.2014.45032 7,935 Downloads 13,395 Views Citations
Exploration of Cost Accounting Talent Training Mode Based on Serving Shaoxing Local Economy (Articles)

Weihua Zhang

Open Journal of Social Sciences Vol.10 No.13, December 22, 2022

DOI: 10.4236/jss.2022.1013010 269 Downloads 932 Views Citations
Investigation of the Effects of Covid-19 Pandemic on the Tourism Sector: Evidence from Greece (Articles)

Efthalia Tabouratzi, Konstantinos Vasilakakis, Eleftherios Charamis

Theoretical Economics Letters Vol.12 No.6, December 30, 2022

DOI: 10.4236/tel.2022.126104 288 Downloads 1,536 Views Citations
Assessment of Management Accounting Decision Making in Banking: Alignment and Appropriation of Distribution Cost (Articles)

Patrick Darkwa

Open Journal of Accounting Vol.11 No.2, April 25, 2022

DOI: 10.4236/ojacct.2022.112010 744 Downloads 2,981 Views Citations
OPE25’s Sector Case Report—RWA Calculation for Operational Risk: Corporate Accounting FinTech Cash Surplus (Economic Capital Accounts and SOX Ratio) (Articles)

John P. Koeplin, Pascal Lélé

Journal of Financial Risk Management Vol.12 No.2, April 28, 2023

DOI: 10.4236/jfrm.2023.122008 419 Downloads 1,800 Views Citations
Drivers and Barriers of Sustainability Reporting in the Greek Public Forest Service (Articles)

Konstantinos G. Papaspyropoulos, Dimitrios Karamanolis

Open Journal of Accounting Vol.5 No.3, July 18, 2016

DOI: 10.4236/ojacct.2016.53005 2,908 Downloads 5,472 Views Citations
Environmental Cost Accounting and Return on Assets of Manufacturing Firms in Douala (Articles)

Ndzebir Chrysantus Shiyghan, Samuel Tanjeh Mukah, Andrew Wujung Vukenkeng

Open Journal of Accounting Vol.13 No.4, October 10, 2024

DOI: 10.4236/ojacct.2024.134009 252 Downloads 1,553 Views Citations
The Practical Dilemma and Optimization Path of Ferry Subsidy Strategy under the Livelihood Attribute: A Study Based on the Cost-Benefit Perspective (Articles)

Huibing Cheng, Siyuan Liu, Jinfeng Deng, Qi Liu, Xin Zhang, Xilai Tong, Jingrong Cao

World Journal of Engineering and Technology Vol.14 No.1, December 24, 2025

DOI: 10.4236/wjet.2026.141005 53 Downloads 537 Views Citations
Creation of a Geo-Spatial Database to Analyse Railways in Europe (1830-2010). A Historical GIS Approach (Articles)

Mateu Morillas-Torné

Journal of Geographic Information System Vol.4 No.2, April 26, 2012

DOI: 10.4236/jgis.2012.42023 6,439 Downloads 12,291 Views Citations
Introduction to Advances Historical Studies—Newton Special Issue. History and Historical Epistemology of Science (Articles)

Raffaele Pisano

Advances in Historical Studies Vol.3 No.1, February 28, 2014

DOI: 10.4236/ahs.2014.31001 3,042 Downloads 5,816 Views Citations
This article belongs to the Special Issue on Newton: History and Historical Epistemology of Science
The Nietzsche’s Reflection on History: Historical Sense and Nihilism (Articles)

José Ncolao Julião

Open Journal of Philosophy Vol.8 No.2, March 7, 2018

DOI: 10.4236/ojpp.2018.82007 1,461 Downloads 5,688 Views Citations
This article belongs to the Special Issue on Human Studies
The Subjective Dimension of Historical Materialism—From the Perspective of “Need” (Articles)

Yuyao Kang

Open Journal of Social Sciences Vol.11 No.2, February 24, 2023

DOI: 10.4236/jss.2023.112025 247 Downloads 1,359 Views Citations
Ankersmit’s Theory of Historical Trauma (Articles)

Tian Le

Open Journal of Philosophy Vol.14 No.2, May 29, 2024

DOI: 10.4236/ojpp.2024.142032 291 Downloads 1,511 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 8,773 Downloads 15,690 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 7,885 Downloads 11,475 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 6,190 Downloads 8,945 Views Citations

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