Search results for "auditing"

The methodology of the statement of comprehensive income and its impact on profitability: the case of Latvia

2018

International audience; The financial statements of a company are used by external users as the main source of information in order to take financially informed decisions. The author of the article has summarized the study on one of the financial statements-a statement of comprehensive income (CI statement) that enables creditors and investors to assess the process of the formation of company's profit and profitability. Purpose: on the basis of the study of the specificity of the preparation of the statement of comprehensive income to analyze and evaluate the influence of CI statement items on the profitability of Latvian companies. In order to achieve the purpose, the author has structured…

Evaluation of accounting regulation evolution in selected countries

2018

International audience; Accounting forms a significant part of information on any enterprise and plays the most important role in different levels of enterprise' management as well as in country's. Accounting information is used by various information users, whose decisions may influence various spheres: from performance of enterprises to proceeding the state policy. Its role increased recently under conditions of modern global and competitive market economy, and will be increasing in the future. Importance of accounting information usage highlights the need of appropriate formation of such information. And accounting regulation plays the main role in the process of formation and presentati…

Flows of information and meaning: a vocabulary approach to integrated thinking and reporting

2020

PurposeIntegrated reporting (IR) is increasingly becoming a practice useful not only for accountability but also for managerial purposes because of its potential role as a signifying practice for integrated thinking (IT). In this perspective, this paper aims to explore which of the objects that are represented in integrated reports provide materiality and common understanding to the concept of IT for its effective implementation within organizations.Design/methodology/approachThis paper is based on a vocabulary approach for interpreting the texts of integrated reports as systems of words that are able to provide meaning for a common understanding of the concept of IT. In particular, by focu…

The virus and the norm: II -The search for meaning

2022

Activity-based Management in France: A focus on the information systems department of a bank

2011

International audience; The aim of the paper is to describe the Activity-based Costing and Management methods applied in France. For that purpose, we use a literature review and a case study. In a first time, we analyse the origins of the methods and their diffusion. Then we present the French situation. Finally, we propose a case study that takes place in a French bank. Our paper shows that the ABC and ABM methods are as developed in France as in the Anglo-Saxon countries and that the methods are strategically oriented.

Children's exploration of the concepts of home and belonging: Capturing views from five European countries.

2021

Understanding one's sense of belonging is a central part of identity formation and self-awareness; feeling safe somewhere, with specific people is identified as a basic human need. This paper explores the ideas of children from three age groups in five different European as they discussed the concepts of ‘home’ and ‘belonging’. Findings showed that the children's ideas could be organised into six interrelated aspects: Spatiality, Materiality, Multiplicity, Social Relations, Affect, and Dislocation. Whilst there were differences in the ways that the children conceptualised home across the classes, even the youngest children were able to describe their ideas using metaphors and abstract conce…

L'articulation des usages diagnostique et interactif d'un seul et même système de contrôle de gestion : le cas d'un système d'indicateurs environneme…

2013

With the conceptual framework of control levers of Simons (1995), this article shows how to coordinate diagnostic and interactive uses of the same "management control system" (in this case a system of environmental indicators) for the deployment and the emergence of new strategies. In contrast to the literature, we propose an articulation "in parallel" of levers of control as alternative to sliding levers of control. These results are obtained from a case study in a French wine and spirits subject to large strategic environmental uncertainties.

La investigación empírica en materia de rendición y fiscalización de cuentas públicas.

2017

Keywords: auditing, disclosure, explicative theories, public sectorAbstract. The main objective of this paper is to analyze the theoretical framework to explain the reasons why public and private entities disclose financial information, as well as those applicable to studies of the types of opinion issued audit opinions theories. The existence of a legal regulation makes them the obligation to publish certain information, although some entities disclose more than required by the regulations. Therefore, following the traditional research in accounting online, we review the relevant theories that explain the financial disclosure in the public and private sector. We begin first with analyzing …

Quo vadis, internal auditing? A vision for internal auditing in 2030

2023

We aim to respond to calls in international auditing (IA) literature and to the current changes in the IA field by describing the driving forces and vision of the future for IA in the year 2030. The goal was to prompt in-depth discussion informed by the divergent views of experts. As a contribution, we identify three key driving forces: prolific data and its application, globalization and new value chains between organizations. Further, the study reports a vision for the future of IA. By surveying a wide range of stakeholders, including the board, management, internal auditors, teachers and a legislator, we expand on the views in earlier literature regarding IA, IA developments and the appl…

Fra behandling til recovery. En review-studie av forskning på dagsentra for mennesker med psykiske lidelser

2017

This study reviews research publications topically related to day centres for people with mental health problems. The purposes are to give a general overview of the evidence-based knowledge in the field, to detect gaps of knowledge, and to throw light on the following research questions: (1) Which ideologies about day centres may be revealed in Scandinavian- and English-speaking research on day centres for people with mental health problems; and (2) What significance do the day centres have for the users?Both questions are answered by examining 34 research publications, printed in either Scandinavian or English languages during the period 1962-2015. An integrative literature review was used…