نتایج جستجو برای: behavioral accounting

تعداد نتایج: 212354  

Ahmad Nasseri, Akram Arefi, Hassan Yazdifa Mohammad Ali Mahmoodi

Some of the difficulties and misunderstandings that happen in accounting theory, practice, regulation and education are grounded in language and linguistics. As an illustration of this the Persian equivalent of 'accounting' is linguistically analysed to reveal how a mistranslation may cause difficulties in understanding and improving Iranian Accounting. This paper shows how Hesaabdaaree is not ...

Journal: :international journal of management and business research 2011
jamal barzegari khanagha

middle east countries have begun to implement economic reforms to stimulate private investment, promote economic growth and support the transition to market economy. although, it is difficult to define the direct impact of the accounting system reform on economic transformation, as there are many other conditions that have influence on the transition process. however, with the central position ...

Earnings management has attracted many accounting researchers. Recent empirical research has shown that earnings management behavior can have a behavioral and psychological origin. The purpose of this paper is to study the effect of positive and negative emotions on opportunistic and efficient earnings management. This is an applied research .The instrumentation for data collection includes Bel...

The objective of the research is to clarify what Blockchain technique is and the developments of its various uses, and identify the accounting perspective of this technique and the possibility of using it in accounting work. It also aims at demonstrating how to utilize its Blockchain technique in accounting information systems, and identify the most important potential effects of the use of tec...

Decision making process requires information. Accounting is the most important source of information. In 1998, the international federation of accountants issued a statement about the scope and using of accounting. It identified 4 stages for using accounting information: cost determination, planning and financial control, reduction of resources waste and creation the value. This study was desig...

Journal: :Corporate and business strategy review 2023

Brand equity and trust are consistently the most important antecedents to both behavioral attitudinal forms of customer loyalty (Taylor et al., 2004). Accounting service refers a that offers bookkeeping, accounting, reporting in alignment with local international accounting regulations. These services possess unique qualities, necessitating providers establish themselves as reputable entities. ...

2011
Sébastien Massoni Wing-Keung Wong

We develop a theoretical basis for integration and segregation of multiple outcomes with underlying S-shaped value functions. Our theoretical findings suggest that Thaler’ principles of mental accounting work as postulated when we deal with events having only positive outcomes (gains) or only negative ones (losses). In the case of ‘mixed’ events with positive and negative outcomes, determining ...

2004
Achim Schaffner

The object of the model ProFarm is the identification of the excellent production scheme in plant production in consideration of local characteristics. First the contribution margin accounting will be calculated based on an estimation of the yield potential. Finally the economically excellent production scheme will be determined on the base of the contribution margin.

Middle East countries have begun to implement economic reforms to stimulate private investment, promote economic growth and support the transition to market economy. Although, it is difficult to define the direct impact of the accounting system reform on economic transformation, as there are many other conditions that have influence on the transition process. However, with the central position ...

Journal: :E-Jurnal Akuntansi 2022

This study aims to examine the factors in Theory Planned of Behavior (TPB) on whistleblowing intentions students and accounting professionals. The used an online survey method with a sample 142, 84 were 58 In addition, also compares between Research data analyzed using path analysis (SEM-PLS). results showed that subjective norms strong factor predicting professionals both through internal exte...

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