Many theoreticians identify the preferred (as they see it) interpretation of depreciation with term “depreciation policy”. Therefore, wording latter depends on approach to its development. There is a need work out single universal definition policy no identification “depreciation”. So, subject study lack generally accepted concept and approaches development, which are based different focus prio...

The article states that the process of making effective management decisions is impossible without relevant information, which formed by system accounting and analytical support economic activity on basis adequately, rationally competently policies. In our opinion, there currently no single universal quantitative criterion could determine effectiveness policies enterprise. We believe when condu...

Four hypotheses relevant to the contingency theory of management accounting are presented. Data relate to the period 1994–98 for a sample of new Scottish microfirms. First, correlation analysis is applied to test the hypothesis that the introduction of management accounting system (MAS) developments is related to the timing of contingent events such as cashflow crises, shortfalls of finance, an...

Basic accounting learning is about the cycle. One of competency achievements undergraduate students to be able understand cycle and make financial reports. However, not a few who when they graduate from course still do reports, especially with open distance system. This paper aims create innovations so that easily can innovation uses virtual reality gamification technology. The methods used in ...