Lease Accounting - Articles - Scientific Research Publishing

Accounting for Natural Gas Capacity Contracts under US GAAP: A Comprehensive Analysis (Articles)

Anand Subhash Waghmare

Open Journal of Accounting Vol.15 No.2, April 10, 2026

DOI: 10.4236/ojacct.2026.152012 36 Downloads 251 Views Citations
Small and Medium Sized Entities Management’s Perspective on Principles-Based Accounting Standards on Lease Accounting (Articles)

Jierong Cheng

Technology and Investment Vol.6 No.1, February 16, 2015

DOI: 10.4236/ti.2015.61007 7,585 Downloads 9,757 Views Citations
Implementing ASC 842 Leases—Challenges and Benefits (Articles)

Clive Nair

Open Journal of Accounting Vol.13 No.1, January 22, 2024

DOI: 10.4236/ojacct.2024.131001 351 Downloads 2,323 Views Citations
Property Management Challenges in Residential Multifamily Apartment Complexes (Articles)

Denis Burke

American Journal of Industrial and Business Management Vol.16 No.1, January 7, 2026

DOI: 10.4236/ajibm.2026.161001 148 Downloads 960 Views Citations
This article belongs to the Special Issue on Economics and Business Research
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 15,505 Views Citations
Evaluating the Management of Public Private Partnerships for the Provision of Affordable Housing in Nigeria (Articles)

Abel Eseoghene Owotemu, Cross Ogohi Daniel, Hadiza Saidu Abubakar

Journal of Service Science and Management Vol.15 No.4, July 29, 2022

DOI: 10.4236/jssm.2022.154024 536 Downloads 2,959 Views Citations
The Paradox of Public-Private Partnership Policy Dynamics and Food Security in Kenya (Articles)

Sheila Likhwechi Ashiono, Joseph Okeyo Obosi, Fred Jonyo

Open Journal of Social Sciences Vol.13 No.8, August 25, 2025

DOI: 10.4236/jss.2025.138041 73 Downloads 421 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 7,784 Downloads 11,352 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 1,961 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 14,032 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 8,035 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 40,641 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 2,437 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 32,021 Views Citations
International Emergence of Forensic Accounting Education and Practice (Articles)

Zabihollah Rezaee, Danny Lo, Michael Ha

Open Journal of Social Sciences Vol.2 No.12, December 15, 2014

DOI: 10.4236/jss.2014.212001 5,251 Downloads 7,493 Views Citations
The Elements of Accounting Information Systems and the Impact of Their Use on the Relevance of Financial Information in Wahda Bank—Benghazi, Libya (Articles)

Tarek Abdelhafid Elsharif

Open Journal of Business and Management Vol.7 No.3, July 26, 2019

DOI: 10.4236/ojbm.2019.73098 2,870 Downloads 35,603 Views Citations
From Plantation Ledgers to Corporate Balance Sheets: How Slavery in the United States Led to the Modern Managerial Accounting System and the Modern US Economy (Articles)

Celine Ebert

Open Journal of Business and Management Vol.12 No.4, July 26, 2024

DOI: 10.4236/ojbm.2024.124144 212 Downloads 2,114 Views Citations

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