On the Accountability - Based Conceptual Framework of Accounting
A conceptual framework of accounting can be decision based or accountability based. The choice critically affects the resulting framework. A framework that is decision based is centered on the decision maker, namely, the user of accounting information. Suppliers of accounting information might as we...
Main Authors: | J Babajani, Amir Poorianasab |
---|---|
Format: | Article |
Language: | fas |
Published: |
Allameh Tabataba'i University Press
2003-09-01
|
Series: | مطالعات تجربی حسابداری مالی |
Online Access: | https://qjma.atu.ac.ir/article_4041_f2a49a0ac239a42c2246cf233538d878.pdf |
Similar Items
-
The Conceptual Framework of Strategic Management Accounting
by: Iershova Natalia Yu.
Published: (2017-03-01) -
Evaluation of Accountability of Accounting and Financial Reporting System in Islamic Republic of Iran
by: Jafar Babajani
Published: (2004-06-01) -
Capability Assessment of Enterprises Accounting System Accountability to Social Responsibility
by: G Babajani, et al.
Published: (2003-06-01) -
Moving the conceptual framework forward: accounting for uncertainty
by: Barker, R, et al.
Published: (2020) -
The Role of Accounting and Financial Reporting in Fulfilling and Assessing Accountability in View of Accountors and Accountees
by: Jafar Babajani, et al.
Published: (2005-12-01)