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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
7,356
Downloads
14,105
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
5,855
Downloads
8,315
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
7,345
Downloads
11,159
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
5,075
Downloads
8,161
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
9,112
Downloads
40,833
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
188
Downloads
2,630
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
15,543
Downloads
32,137
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
5,293
Downloads
7,587
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
255
Downloads
2,313
Views
Citations
Construction of Accounting Comprehensive Experimental Platform Based on SaaS Mode
(Articles)
Ying Yang
,
Tao Jin
,
Yun Zhao
Creative Education
Vol.3 No.7B
, January 15, 2013
DOI:
10.4236/ce.2012.37B031
4,909
Downloads
6,941
Views
Citations
The Survey of Graduated Accounting Students’ Interest in Management Accounting: Evidence of Iran
(Articles)
Rezvan Hejazi
,
Ameneh Bazrafshan
Open Journal of Accounting
Vol.2 No.3
, July 17, 2013
DOI:
10.4236/ojacct.2013.23011
9,640
Downloads
15,280
Views
Citations
Nigerian Commercial Banks and Creative Accounting Practices
(Articles)
Beshiru Sanusi
,
Prince Famous Izedonmi
Journal of Mathematical Finance
Vol.4 No.2
, February 19, 2014
DOI:
10.4236/jmf.2014.42007
9,253
Downloads
15,689
Views
Citations
Accounting Conservatism: Evidence from Indian Markets
(Articles)
Sushma Vishnani
,
Dheeraj Misra
Theoretical Economics Letters
Vol.6 No.5
, September 21, 2016
DOI:
10.4236/tel.2016.65100
2,511
Downloads
6,002
Views
Citations
Marginalised Ethnic Groups in Accounting Education and Profession: An International Context
(Articles)
Hassan Ibrahim Rkein
,
Sivakumar Velayutham
Open Journal of Accounting
Vol.7 No.2
, April 12, 2018
DOI:
10.4236/ojacct.2018.72010
1,503
Downloads
4,017
Views
Citations
Environmental Accounting Challenges of Selected Manufacturing Enterprises in Bangladesh
(Articles)
Md. Musharof Hossain
Open Journal of Business and Management
Vol.7 No.2
, April 9, 2019
DOI:
10.4236/ojbm.2019.72048
2,567
Downloads
17,754
Views
Citations
The Accounting Harmonization Process: Italian Public Principles and International Accounting Standards. Is It a Cultural Choice?
(Articles)
Roberto Jannelli
,
Cristina Tesone
Open Journal of Accounting
Vol.2 No.4
, October 21, 2013
DOI:
10.4236/ojacct.2013.24017
9,479
Downloads
14,501
Views
Citations
The Role of Fair Value Accounting for Investment in Securities: Evidences from the Chinese Stock Exchanged Market
(Articles)
Li Jing
,
ParkSang Kyu
iBusiness
Vol.2 No.4
, December 30, 2010
DOI:
10.4236/ib.2010.24054
8,475
Downloads
15,434
Views
Citations
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
4,553
Downloads
8,122
Views
Citations
Research on the Cultivation of “Managerial” Accounting Talents’ IT Quality
(Articles)
Lingyan Gu
Open Journal of Accounting
Vol.1 No.1
, July 24, 2012
DOI:
10.4236/ojacct.2012.11002
7,388
Downloads
11,993
Views
Citations
Applying Information Technology to Financial Statement Analysis for Market Capitalization Prediction
(Articles)
Hayden Wimmer
,
Roy Rada
Open Journal of Accounting
Vol.2 No.1
, January 29, 2013
DOI:
10.4236/ojacct.2013.21001
7,563
Downloads
14,460
Views
Citations
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