A good accountant is the one who able to do preparation of financial statements. In addition, akuntan must gain an understanding reporting framework and significant accounting policies intended for use in Optimization statements that have been described above can be further realized by using software One application or used "Zahir Accounting". The purpose study was find out user's perspective o...

Accounting students' courageous behavior in exposing fraud or violation is critical for their future careers as accountants and other professions. This paper attempts to explain the variables that influence whistleblowing intentions through Theory of Planned Behavior (TPB) lens. study used a survey gather data from 154 accounting students. The effect attitude variables, subjective norms, behavi...

a Prairie View A&M University, Accounting, Finance, and MIS, 1501 Harvey Road #526, College Station, TX 77840, United States Department of Social and Behavioral Sciences, The School of Humanities and Social Sciences, European University Cyprus (formerly Cyprus College), 6 Diogenes Street, Engomi, P.O. Box 22006, 1516 Nicosia, Cyprus Department of Hotel and Tourism Management, Cyprus University ...

We study experimentally how taxpayers choose between an income tax and a commodity tax to fund a public good. We find that voters support the income-tax regime, although they would earn higher payoffs in the alternative commodity-tax regime. We discuss and evaluate empirically alternative behavioral accounts to explain voting behavior. We find that inequality aversion and efficiency concerns ma...

At universities, educating students on real-life practices is one of the key drivers in a changing academic environment. Academic institutions encourage the study of the learning environment and ensure that appropriate strategies are in place for educating students. A first-year Accounting I student stated the importance of computerised accounting: “Computerised accounting is used in the workpl...

Frontotemporal dementia is an important neurodegenerative disorder accounting for a significant proportion of dementia cases with onset before 60 years of age. Apart from the well recognized behavioral changes the disease has many other distinctive features like predominant language involvement alone or associated features of motor neuron disease or parkinsonism etc. which at times may be the p...

People’s Republic of China has a long history of accounting and accounting reforms. This study focuses on “whether China should continue its IFRS-based domestic accounting standards or full convergence with the IFRS is more appropriate”? Both quantitative and qualitative approaches are applied to answer the research question of this work. Binary choice model has been used in the statistical ana...

In developing countries, acquired bacterial resistance to antimicrobial agents is common in isolates from healthy persons and from persons with community-acquired infections. Complex socioeconomic and behavioral factors associated with antibiotic resistance, particularly regarding diarrheal and respiratory pathogens, in developing tropical countries, include misuse of antibiotics by health prof...

Abstra t. Early risk predi tion involves three di erent aspe ts to be onsidered when an automati lassi er is implemented for this task: a) support for lassi ation with partial information read up to di erent time steps, b) support for dealing with unbalan ed data sets and ) a poli y to de ide when a do ument ould be lassi ed as belonging to the relevant lass with a reasonable on den e. In this ...