Perspectives on accountability

From the perspective of disclosure regulation, discosure content and disclosure mode, this paper study the differences in environmental accounting information disclosure in some developed countries: the United States, Great Britain, Germany, Japan, and China, and then puts forward some suggestions for improving the environmental accounting information disclosure system in Vietnam.

8p leminhvu111 07-06-2024 3 0   Download

This article aims to analyze the impact of VAT reduction on the private economy from three perspectives of efficiency, fairness, and feasibility of VAT through the application of Decree No. 15/2022/ND-CP dated December 28, 2022, and Decree No. 44/2023/ND-CP dated July 1, 2023. These Decrees were implemented to promote the strong development of Vietnam’s economy in the current difficult context and have shown certain effects, especially meaningful to the private economy.

10p leminhvu111 07-06-2024 1 0   Download

Globalization has been a catalyst for innovation and transformative perspectives in business, energy, and economy. However, achieving sustainability on an international scale requires further efforts, particularly in emerging markets, developing countries, and low-income nations, which face challenges in balancing their economies amidst the ongoing impact of Globalization. Emphasizing sustainable strategies in businesses will contribute to the cultivation of enduring business values.

9p leminhvu111 07-06-2024 1 0   Download

The Party’s perspective is to foster a diverse economy where the private sector plays a significant role in driving the nation’s prosperity and holds a distinctive position compared to the public sector and sectors involving foreign investment. This article underscores the genuine value placed by the state on the private economy. In practice, the government has adapted to and capitalized on the advantages offered by its development.

7p leminhvu111 07-06-2024 2 0   Download

The corporate bond market (CBM) plays a very important role in the development of the financial market and the economy in each country. The supply of corporate bonds (CBs) is one of key factors contributing to the development of the market. On the basis of clarifying the role of corporate bond supply, the article focuses on evaluating the corporate bond supply of the Vietnamese corporate bond market (VCBM) in the period of 2019-2022, thereby proposing recommendations for developing the supply for the VCBM in the coming years.

7p leminhvu111 07-06-2024 0 0   Download

The findings show that convenience, quality information, security, reliability, responsiveness, and website design significantly impact customer satisfaction, with reliability being the dimension with the most substantial impact. The study also provides significant implications for academicians and practitioners. The study offers valuable perspectives for commercial banks aiming to enhance their e-banking services and guarantee customer satisfaction.

13p leminhvu111 07-06-2024 2 0   Download

Ebook "Eurasian business perspectives (Proceedings of the 20th Eurasia business and economics society conference - Vol. 1)" presents selected papers on recent management research from the 20th Eurasia Business and Economics Society (EBES) Conference, which was held in Vienna in 2016. Its primary goal is to showcase advances in the fields of accounting, auditing, marketing, and human resources in emerging economies.

389p giangdongdinh 30-05-2024 5 2   Download

The environment and its management has been, and continues to be a very topical issue. Existing environment and development texts place emphasis is on listing problems, making warnings and voicing advocacy, but by focusing on environmental management, this informative book offers a very different perspective.

287p vimeyers 29-05-2024 4 2   Download

- The purpose of this paper is to study the drivers of competitiveness in sectors of the Greek Manufacturing Industry, both in the pro and posteconomic crisis era, based on firm level financial/accounting and qualitative data attempting to identify critical issues about Greek SMEs. Although considerable empirical work has been done on this subject, research on the topic is limited and nonexistent for Greece.

8p longtimenosee10 26-04-2024 1 1   Download

Ebook "Insects as natural enemies: A practical perspective" considerably updated and expanded version of a previous best-seller, it is an account of major aspects of the biology of predators and parasitoids, punctuated with information and advice on which experiments or observations to conduct, and how to carry them out. Guidance is provided, where necessary, on the literature that may need to be consulted on particular topics.

755p ladongphongthanh1008 22-04-2024 2 2   Download

The paper discusses the contributions of accounting knowledge on the sustainability of Malaysian small business. The paper is arranged in several sections. The next section discusses the small business or small enterprise. Thereafter, the paper discusses the concept of sustainability and accounting knowledge. In the subsequent sections, the paper presents the discussions on decision usefulness theory, stakeholder theory, impact of small business on economy and society as well as sustainability of small business: contributions of accounting knowledge.

5p longtimenosee09 08-04-2024 4 2   Download

This article analyzes the changes in the role of accountancy profession to meet new requirements for knowledge and skills in the process of digital transformation. The implications to improve the quality of accountancy training and education adapting to emerging technologies are proposed based on IFAC’s and other institutes’ framework for accountancy profession.

3p vibego 02-02-2024 5 3   Download

Continued part 1, part 2 of ebook "IFRS in a Global World: International and critical perspectives on accounting" provides readers with contents including: national or regional implementation of the IFRS - challenges and prospects; IFRS convergence and the role of accounting education; more economically developed countries; emerging countries; development of the estonian financial reporting and good accounting practice;...

255p tuongnhuoclan 27-11-2023 5 5   Download

Part 1 of ebook "IFRS in a Global World: International and critical perspectives on accounting" provides readers with contents including: critical issues in international accounting; accounting and economic system; accounting as a social construction; an institutional theory perspective on accounting evolution; financial reporting and fair value; how IFRS contribute to the financialization of capitalism;...

222p tuongnhuoclan 27-11-2023 9 4   Download

Part 1 of ebook "The financial systems of industrial countries: Evidence from financial accounts" provides readers with contents including: financial systems - introduction and summary; the origins of financial accounts in the United States and Italy; private sector debt matters too - theoretical perspectives on credit and the building of financial accounts; household wealth in a cross-country perspective;...

141p tuongnhuoclan 27-11-2023 6 3   Download

Ebook "Accounting regulation in Europe" describes how the rules of accounting are developed. It provides a new perspective on European accounting, showing how laws, standards, decrees and other regulations evolve, discussing and comparing the institutional settings and the legislative processes within each country. Each chapter has been written by a leading expert on financial accounting in the established countries of the European Union.

416p tuongnhuoclan 28-11-2023 11 4   Download

Ebook "Comparative issues in local government accounting" aims to give a comparative international perspective on local government accounting innovations, and offers specific cases involving different economic, political and cultural conditions. While the specific reasons for these changes vary, a common factor is the increasing need for governments to measure the efficacy and efficiency of their performance.

274p tuongnhuoclan 28-11-2023 7 5   Download

Ebook "Learning by doing: Concepts and models for service-learning in accounting" focuses on curriculum reform in accounting programs based on goals identified by accounting educators and describes specific implementations across the accounting curriculum. A practical guide with real solutions for both accounting educators and students.

241p tuongnhuoclan 28-11-2023 7 5   Download

Ebook "Local governance in industrial countries" provides a comparative perspective on international practices in local governance and draws lessons from these experiences to guide future reform. The information revolution, in recent years, has worked as a catalyst to create a globalized yet localized world with local governments playing an ever-increasing role in the domestic and global economy.

398p tuongnhuoclan 28-11-2023 8 4   Download

Ebook "Value in health care: Accounting for cost, quality, safety, outcomes, and innovation (Workshop summary)" summarizes the presentations and discussions from the workshop. These explore the meaning of value in health care from a variety of perspectives, present methods to measure value, and describe ways to give value-enhancing incentives to the provider, consumer, manufacturer, payer, and other stakeholders in the healthcare system.

287p tuongnhuoclan 28-11-2023 10 4   Download