INTANGIBLE ASSETS: ISSUES OF ACCOUNTING AND MANAGEMENT IN THE CONTEXT OF DIGITALIZATION OF THE ECONOMY by D. V. Voyko, A. V. Voyko

“…Main features of intangible assets have been examined, as well as normative regulation of financial accounting of them. The important point of intangible assets management is their classification and distribution to homogeneous groups, that allows us create and clarify intangibles’ management policy in terms of digitalization. …”
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ANALYSIS OF PROFITABILITY RATIOS OF WINERIES IN THE MARAMURES REGION by Lucica Armancă

“…Gathering information from the websites of the Romanian wine cellars as well as from the promotion website of the Romanian wine cellars ( www.cramaromania.ro) documentation based on financial accounting and bookkeeping information for the period 2019-2023 ( www.listafirme.ro ), then the application of the formulas of calculation of the researched indicators have allowed the presentation of some conclusions for the research results.…”
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Civil Servants and Political Leaders’ Performance in Service Delivery in Kisoro District Local Government, Uganda. by Zigira Sam, Niyonzima

“…The study also concludes that financial accountability as performed by civil servants and political leaders ensures effective and efficient use of finance in the purchase of medical equipment, construction of hospital wards and health centres which consequently leads to effective delivery of health services. …”
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Public Accountability and its Diverse Context: a Tale from Different Disciplinary Parameters. by Basheka, Benon

“…There is political accountability, financial accountability, administrative accountability, managerial accountability, and professional accountability. …”
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Tax loss carryforwards: valuation of deferred tax assets by A. A. Aksent’ev

“…Conservative and affirmative approaches to the assessment of tax losses in the financial accounting system are described. Based on the findings of the study, conclusions are given, and lines of future research are suggested.…”
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Accounting measurement of intangible assets implementing VAIC tm model by Rastić Amer, Stevanović Tatjana, Staletović Maja

“…In addition to the fact that in the context of accounting, knowledge is qualified as an intangible asset, the methodology of financial accounting has been improved, and various models of its measurement have been offered in the literature. …”
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Development of Accounting Through Automation and Artificial Intelligence by Claudiu BRÂNDAȘ, Ioan MINDA

“…The paper discusses the transition from historical financial accounting to a more consultative role for accountants, supported by AI-driven analytics and predictions. …”
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EFFECT OF LIQUIDITY MANAGEMENT ON THE FINANCIAL PERFORMANCE OF LISTED CONSUMER GOODS COMPANIES IN NIGERIA by Adenike A OYEWUNMI

“…Secondary data were used to analyze the financial accounts of the listed consumer goods companies. …”
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A study of positive accounting practice by Hisar Pangaribuan, Jenny Sihombing, Wing Wahyu Winarno, Denok Sunarsi

“…Financial accounting, as a branch of science from social science, practically describes the behavior of the presenters of financial statements. …”
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False Financial Statement Identification Based on Fuzzy C-Means Algorithm by Jixiao Li

“…Financial accountants falsify financial statements by means of financial techniques such as financial practices and financial standards, and when compared with conventional financial data, it is found that the falsified financial data often lack correlation or even contradict each other in terms of financial data indicators. …”
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FINANCIAL LITERACY, INFRASTRUCTURAL FACILITY AND FINANCIAL INCLUSION OF MICRO, SMALL AND MEDIUM ENTERPRISE OWNERS IN NIGERIA by Abdullahi Adio Babatunde

“… More than two billion micro, small and medium enterprise (MSME) owners worldwide lack access to financial accounts, while others have sporadic use of financial services. …”
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Qualitative analysis of it reliability and security in local government financial reporting by Dailibas Dailibas, R Nasution, Chaerudin Chaerudin, Muhammad Nasim Harahap

“…Concrete impacts include increased public trust, operational efficiency and financial accountability. IT system reliability enables fast and accurate data processing, while IT security protects sensitive information from cyber threats. …”
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Challenges in the Implementation of Fiscal Decentralization and It’s Effects on the Health Sector in Uganda by George Stanley, Kinyata, Siraje, Kaaya

“…This article shows how participatory monitoring and evaluation is critical in financial accountability and how lack of multiplicity of financial resources still undermine planning and target setting in Uganda. …”
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A contabilização dos ativos por impostos diferidos nos EUA e Europa e o efeito no investidor by Patrícia A. Marrinhas da Costa, Cláudio A. Figueiredo Pais

“…A contabilização dos ativos por impostos diferidos é diferente, consoante se usem as normas do International Accounting Standards Board (IASB) ou as do Financial Accounting Standards Board (FASB), apesar das diversas tentativas de convergência. …”
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Analysis of Revenue Incentive Dynamic Mechanism of Financial Supply Chain from the Perspective of the Internet of Things by Yue Yin

“…Taking into account the actual operation of the blockchain supply chain financial platform, the principal-agent model and the incentive theory are applied, and the supply chain financial accounts receivable model is taken as an example in the case of complete information and incomplete information. …”
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SOCIO-ECONOMIC CHALLENGES HINDERING WOMEN ENTREPRENEURS’ BUSINESS SUSTAINABILITY IN GAUTENG PROVINCE by Prince Chukwuneme Enwereji, Bayai Innocent, Timothy Olaniyi Aluko Aluko

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INTERNAL AUDIT EFFICIENCY AND PUBLIC SECTOR PERFORMANCE: A STUDY OF SELECTED MDAs IN KWARA STATE by Aminat Arike ARIYO-EDU, Ibrahim Ayodeji WOLI-JIMOH, Muhammed Lawal SUBAIR

“…The study concluded that internal audit demonstrated effectiveness in safeguarding public sector assets, enhancing service delivery, and promoting financial accountability. The study, therefore, recommended that public sector management should continue to strengthen the internal audit system departments, ensuring they have the resources and autonomy needed to carry out their duties effectively. …”
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How accounting for investment subsidies influences financial performance: an empirical analysis of IAS 20 and Czech accounting legislation by Radek Zdeněk, Jana Lososová, Jaroslav Svoboda

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Capital structure and practices of accrual-based earnings management among non-financial Vietnamese listed firms by Pham Duc Hieu, Hoang Ha Anh

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Public Procurement Procedures and Service Delivery. A Case Study of Kabale Municipal Council. by Musiimenta, Prossy

“…The research analyzed the Public Procurement procedures in Uganda and established the impacts of public procurement on service delivery, and those impacts were identified as increased transparency, improved financial accountability, customer satisfaction, and streamlined procurement process through greater use of electronic commerce and e-procurement. …”
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