Accounting Theory - Articles - Scientific Research Publishing

A Comparative Review of the Status of Domestic and Foreign Management Accounting Research in 2015-2017 (Articles)

Junzhuo Zhang

Modern Economy Vol.10 No.12，December 12, 2019

DOI: 10.4236/me.2019.1012148 673 Downloads 1,887 Views Citations
Management Accounting Practices and Sustainability Performance of Manufacturing Firms in Ghana (Articles)

John Kwame Akuma, George Tackie, Anthony Adu-Asare Idun, Emmanuel Addai Kwaning

American Journal of Industrial and Business Management Vol.14 No.2，February 29, 2024

DOI: 10.4236/ajibm.2024.142011 330 Downloads 1,509 Views Citations
Cashlet Theory: Discovering the Nature of Accounting (Articles)

Ting-Kai Liu

Open Journal of Accounting Vol.6 No.2，April 28, 2017

DOI: 10.4236/ojacct.2017.62002 3,472 Downloads 6,890 Views Citations
Forensic Accounting, Internal Control Impact on Nigerian Public Sector Fraud Prevention: A Descriptive Analysis (Articles)

Aloysius Vutumu, Sebil Olalekan Oshota, Ademola S. Akinteye

Open Journal of Business and Management Vol.13 No.2，February 11, 2025

DOI: 10.4236/ojbm.2025.132041 149 Downloads 960 Views Citations
Becoming a CPA
—How to Attract University Students to the Accounting Profession Using Theory of Planned Behavior? (Articles)

Hasan Yousef El-Mousawi, Abdulrazzak Charbaji

Open Journal of Accounting Vol.5 No.2，April 22, 2016

DOI: 10.4236/ojacct.2016.52002 4,217 Downloads 7,291 Views Citations
Contributions of Socio-Economic Theory in Hidden Costs Accounting in Companies and Organizations (Articles)

Paulo Deco, João Pitra dos Santos, Kianvu Tamo, Alcides Romualdo Neto Simbo

Journal of Service Science and Management Vol.16 No.1，February 28, 2023

DOI: 10.4236/jssm.2023.161005 244 Downloads 1,202 Views Citations
Decisions of Accounting Standards and Discussions of Collective Choice under Visual Angle of Public Management (Articles)

Wenmiao Zhang

Open Journal of Social Sciences Vol.2 No.11，November 28, 2014

DOI: 10.4236/jss.2014.211025 3,380 Downloads 4,175 Views Citations
The Impact of Accounting Standards Convergence on Cross-Border Investment Decisions (Articles)

Yurong Ma

iBusiness Vol.16 No.4，November 28, 2024

DOI: 10.4236/ib.2024.164011 43 Downloads 364 Views Citations
Tutorial Accounting Fundamentals: A New Look of British and American Accounting System (Articles)

Nousheen Tariq Bhutta, Syed Zulfiqar Ali Shah

Open Journal of Accounting Vol.2 No.1，January 30, 2013

DOI: 10.4236/ojacct.2013.21004 8,440 Downloads 14,968 Views Citations
Use of Video Clips in a Virtual Learning Environment of Accounting Information Systems Class—A Case Study (Articles)

Baozhou Lu, Liang Song

Open Journal of Accounting Vol.2 No.4，October 21, 2013

DOI: 10.4236/ojacct.2013.24015 7,590 Downloads 10,906 Views Citations
An Analysis of the Attribute of Accounting Discipline from the Historical Process of Accounting Development (Articles)

Wei Cong

iBusiness Vol.5 No.3B，November 8, 2013

DOI: 10.4236/ib.2013.53B027 5,966 Downloads 8,441 Views Citations
Is There a Specific Accrual Basis Standard for the Public Sector? Theoretical Analysis and Harmonization of Italian Government Accounting (Articles)

Fabio Giulio Grandis, Giorgia Mattei

Open Journal of Accounting Vol.1 No.2，October 26, 2012

DOI: 10.4236/ojacct.2012.12004 7,085 Downloads 13,485 Views Citations
Letter to Editor (Letter to the Editor)

Anastasia Maggina

Open Journal of Accounting Vol.2 No.4，October 21, 2013

DOI: 10.4236/ojacct.2013.24013 5,529 Downloads 7,764 Views Citations
The Open Access Model, Trends and Opportunities in Accounting Research (Letter to the Editor)

Simone Domenico Scagnelli

Open Journal of Accounting Vol.3 No.1，January 15, 2014

DOI: 10.4236/ojacct.2014.31001 7,053 Downloads 10,558 Views Citations
On Real-Time Accounting of Inventory Costs in the Newsvendor Model and Its Effect on the Service Level (Articles)

Tal Avinadav

Journal of Service Science and Management Vol.7 No.2，April 23, 2014

DOI: 10.4236/jssm.2014.72008 4,824 Downloads 7,205 Views Citations
Analysis of the Impact of Artificial Intelligence Application on the Development of Accounting Industry (Articles)

Jiaxin Luo, Qingjun Meng, Yan Cai

Open Journal of Business and Management Vol.6 No.4，August 31, 2018

DOI: 10.4236/ojbm.2018.64063 8,722 Downloads 39,152 Views Citations
Enhancement of the Scientific Nature of Accounting: Past and Future Are Time Illusions, the Present Is the Power of Accounting (Articles)

Essam Al Arbed

American Journal of Operations Research Vol.15 No.3，May 9, 2025

DOI: 10.4236/ajor.2025.153004 64 Downloads 1,089 Views Citations
Green Accounting: Cost Measures (Articles)

Krishna Moorthy, Peter Yacob

Open Journal of Accounting Vol.2 No.1，January 29, 2013

DOI: 10.4236/ojacct.2013.21002 15,011 Downloads 30,927 Views Citations
International Emergence of Forensic Accounting Education and Practice (Articles)

Zabihollah Rezaee, Danny Lo, Michael Ha

Open Journal of Social Sciences Vol.2 No.12，December 15, 2014

DOI: 10.4236/jss.2014.212001 5,057 Downloads 6,942 Views Citations
The Elements of Accounting Information Systems and the Impact of Their Use on the Relevance of Financial Information in Wahda Bank—Benghazi, Libya (Articles)

Tarek Abdelhafid Elsharif

Open Journal of Business and Management Vol.7 No.3，July 26, 2019

DOI: 10.4236/ojbm.2019.73098 2,564 Downloads 33,391 Views Citations

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