The study objects for investigating the possibility of activating both audit committee and board of directors for restricting the practices of earnings management phenomenon. To achieve this objective, a questionnaire had been developed and self-administered for a selected sample consists of 123 auditors working in Jordan based on the simple random sampling method. The study first hypothesis is...

Research background: The paper extends previous reports [1, 2] providing detailed analysis of the state management accounting practices in Russian mid-sized companies. Purpose article: This study investigates Methods: Data was collected by means survey. It is a qualitative interpretive and exploratory nature. Findings & Value added: demonstrated that bigger companies have more advanced leve...

a major concern of farmers is deterioration of the soil and water resources. soil management is the most direct way for mankind to interfere with natural processes that may either intensify or hinder soil degradation. fractal geometry has been widely used to describe heterogeneity in a wide range of natural processes, including physical systems of soil. in this study, the effects of different m...

the present study was undertaken on 125 broiler farmers randomly selected from five districts, hisar, jind, fatehabad, sirsa and bhiwani of hisar division of haryana to assess extent of adoption of various scientific practices by the broiler farmers. the package of practices recommended by regional state agricultural university was adopted as the set of scientific practices. the information was...

this study examines inventory management practices of flour milling manufacturing firms and their effects on operational performance. five flour milling manufacturing firms in lagos were used for this study. structured questionnaire was the major instrument for the collection of relevant primary data while descriptive statistics such as mean and standard deviation was deployed to analyzing the ...

This paper aims to trace the development of management accounting systems (MAS) in a Portuguese bank, where an activity based costing system (ABC) is being trialled for implementation, as a means to improving the economy, efficiency and effectiveness of employee activity. The culture of banking in Portugal has changed significantly over the last 25 years, but at the same time there are older tr...