This study examines the possibility to apply the theory of multidimensional accounting (momentum accounting) in a Brazilian Navy’s Services Provider Military Organization (Organização Militar Prestadora de Serviços OMPS). In general, the core of the said theory is the fact that Accounting does not recognize the inertia of transactions occurring in an entity, and that occur repeatedly in some ca...

ECP Newsletter 2000-6 JEMAI “Environmental accounting” is now attracting the attention of Japanese industry. In the past, environmental audit, eco-labeling, EPE, LCA and other techniques have been developed to support environmental management by enterprises. Eco-materials and eco-design focusing on environmental harmony of raw materials, materials and products have been developed and are used. ...

Small and medium size enterprises (SME’s) represent a large and important part of the Canadian economy. However, little is known about the extent to which Canadian SME’s utilize contemporary management accounting techniques such as costing systems, budgets, responsibility centre reporting, and analysis for decision-making. We conducted in-depth field interviews at 11 Canadian SME’s to: (1) dete...

This paper analyzes the relationship between capital structure and earning management. For analysing we used 119 non-financial companies that listed in Tehran Stock Exchange from 2000 to 2008. The researchers will focus on comparing the Jones Model and the Modified Jones Model, which are the two most frequently used model in empirical analysis nowadays. Earnings management is a kind of manageme...

This paper analyzes the relationship between capital structure and earning management. For analyzing we use 119 non-financial companies that listed in Tehran Stock Exchange from 2000 to 2008. The researchers will focus on comparing the Jones Model and the Modified Jones Model, which are the two most frequently used model in empirical analysis nowadays. Earnings management is a kind of managemen...

Although business intelligence (BI) solutions have been a longstanding topic of major interest in private sector, public administrations (PA), however, took only first steps towards strategic management. While PA are obliged to implement new public management (NPM) approaches, such as new accounting systems or an output-oriented management, to collect managementrelevant data, there is little su...

The paper describes issues of improving the accounting policy as a fundamental methodological tool for organizing and implementing process reporting an economic entity formed on its basis, which is primary source information about financial activities. Reporting policies should be in stage constant development evolution order to meet adequate business trends needs stakeholders. In environment w...

introduction sustainability assessment has become an important tool to aid in the shift towards sustainability. however, this is a new and evolving concept and there are very few examples of effective sustainability assessment processes implemented throughout in the world. the concept of sustainable development can be a state of balance between different aspects of development that aims to disp...