Global Journal of Economics and Business

Related Articles ( accounting )

The extent to which management is interested in accounting for the cost of human resources in banks

Ayman Abdulla Mohammed Abu Bakr

The study aimed to identify the extent of management's attention to accounting for the cost of human resources banks, a field study on a sample of banks in Khartoum, where he represented the study a problem in that the accounting for the cost of human resources are not important and The effectiveness ...

Full Article

The Role of Electronic Accounting Disclosure in Enhancing the Financial Reports Quality and Reducing the Information Asymmetry Gap in the Jordanian Business Environment

Hassan Mahmoud Shatnawi

The purpose of this paper is to study and clarify the electronic accounting disclosure concepts, natures and development stages as well as its components. Furthermore, its role in improving the quality of financial reporting as well as in reducing the gap of the asymmetry of information in the Jordanian ...

Full Article

Modernization of Algeria’s public accounting system for harmonization with IPSAS

Abdous Imene

This study aims to clarify the importance of adopting international public sector accounting standards (IPSAS) in achieving harmonization of accounting language of countries and in improving the quality of the government accounting systems outputs, as well as to identify the Algerian program for reform ...

Full Article

How to Prepare the Financial Statements of the Agricultural Sector in Algeria under its International Accounting Standards

Lounis Hanane

The agricultural sector has an important place in the international and national economy as well. This is due to the good return that result from it, which raise the internal output of the state. Algeria, like other countries, gives great importance to this sector and Works to provide it with ways to ...

Full Article

Proposed Framework for an Accounting Information System Adapted with the E-commerce Operations

Mohyee Eldin Mohamed Ibrahim Osman

The study tackled the problem of the lack of protection of the accounting information system in light of the use of e-commerce for the loss of control over the inputs that result from the use of e-commerce. The study aimed at identifying the obstacles that can limit the ability of banks to use e-commerce ...

Full Article

The Contribution of Activity-Based Costing System (ABC) to Reducing Costs

Salem Yasmine , Randa Belmahdi , Herbadji Hamza

In this study, we wanted to show that the application of the new the (ABC) system of cost accounting reduces the costs of the economic company. In the Biscuit Factory "MEJOR", we carried out a comparative study of cost analysis between the (ABC) system of cost accounting and the traditionals systems ...

Full Article

The impact of the disclosure of intangible assets in the level of competitive advantage - a field study on a sample of Sudanese banks

Omer Alsir Alhassan Mohammed , Nahla Alnoor Almakki

The study aimed to measure the impact of accounting disclosure of intangible assets (Research and Development Costs, Trademarks and Goodwill) on the competitive advantage of Sudanese banks. The problem of the study was that maintaining and increasing the level of profitability is a fundamental requirement ...

Full Article

Whether Earning Management Is An Ethical Practice: An Exploratory Study

Randah Al-Shabeeb , Khalid Al-Adeem

The objective of this study is to investigate the extent to which earning management is ethical from the perspective of the financial statements’ users. Corporate scandals and bankruptcies that are witnessed worldwide were in conjunction with earning management practices. Specifically, the study ...

Full Article

Evaluation of the Contribution of the Accounting Information System to the Quality of the Financial Statements. Case Study of a Sample of Accountants and Accountants in Algeria

Korichi Kheireddine , Redjem Khaled , Harouz Nouralhouda

This study, aims to identify the contribution of the accounting information system to the quality of financial information in the Algerian environment. We analysed 40 questionnaires distributed among accountants in accounting institutions and offices in OUARGLA- ALGERIA. The results of the analysis showed ...

Full Article

Evaluating the Adequacy of the Current Content of Forensic Accounting in the Accounting Programs in Saudi Universities

Abuamarah Mustafa , Ahmed bin Abdul-Karim Al-Harkan

This study aimed to assess the adequacy of the current content of Forensic accounting in the accounting programs of Saudi universities, A field study was done conducted on the faculties of business and administration in Saudi universities, A set of results was reached: Forensic Accounting is not covered ...

Full Article

Please Wait ...