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Research Papers on Theory

Accounting theory research papers focus on management of assets and liabilities. The subject involves further economics concepts for business students and professionals. This section of Researchomatic provides some of the best research papers on accounting theories in order to help students to better understand different concepts involved in this study.

Accounting Information System
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Accounting Information System Accounting Information System Introduction Accounting information system is used to collect, store, develop and process the information of the data collected in order to help the decision makers in the decision making process. The main objective of the accounting information system is to develop an interrelation between the data collected ...
Costing
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COSTING Accounting Analysis Accounting Analysis Full Costing (Absorption Costing) Vs Marginal Costing There are times when a business activity needs changes while it is still ongoing to enable the company to still hit its goals. Sometimes, the changes are still being proposed and ideas are still being brainstormed in meetings. These changes ...
Accounting Ethics
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ACCOUNTING ETHICS Ethics and the Accounting Profession Table of Contents Introduction3 Accounting Scandals4 The Purpose Of Ethics In Accounting6 Fundamental Principles of Accounting Ethics6 Integrity6 Aim7 Competence7 Confidentiality7 Professional Conduct8 Role of Ethics in Accounting8 Ethics in Accounting Education10 Conclusion12 References13 Ethics and the Accounting Profession Introduction The word ethics comes from the Greek meaning 'Ethikos' usual way of being, or character, in terms of lifestyle acquired ...
Early Accounting Information Systems
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Early Accounting Information Systems Early Accounting Information Systems It is an attribute of globalization that the economy is growing rapidly. Accounting for that reason is in a process of change with the emergence of new information needs to be used by different users to interact in the environment business. International competition ...
Sarbanes Oxley Act
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Sarbanes Oxley Act Sarbanes Oxley Act The Sarbanes Oxley Act is a law that was enacted in response to various financial scandals in July 2002 by the U.S. Congress. It was used primarily to restore investor confidence in capital markets. It set general rules and standards for companies to increase ...
Fidelity Investments - Gaap
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Fidelity Investments - GAAP Fidelity Investments - GAAP The Generally Accepted Accounting Principles are Financial Reporting rules or general rules and standards that guide and develop benchmarks for the measurement of assets and information of the assets of an entity. GAAP signifies the parameters for the preparation of financial statements and ...
Audit Risk Assessment
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AUDIT RISK ASSESSMENT Audit Risk Assessment Abstract The analysis of risks is an important tool for the job of the auditor. Risk assessment is equally important function for maintaining the quality of service. This paper explores the various techniques of the diagnosis of these risks to ensure their possible manifestations. In this ...
Gaap & Ifrs
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GAAP & IFRS Difference between US GAAP and the IFRS Difference between US GAAP and the IFRS Introduction Accounting for investment companies is a change between worlds: they operate globally, but parent and subsidiary must be accounted for locally. This discussion will attempt to highlight the characteristics that are similar between the GAAP and ...
Analytical Accounting Procedure
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Analytical Accounting Procedure Analytical Accounting Procedure Introduction Audit is a basically an examination and a review of the financial statement that have been prepared by the management at the end of the financial period. The primary function of an audit is to verify the accuracy and completeness of the accounts. ...
Accounting For Sustainiblity
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ACCOUNTING FOR SUSTAINIBLITY Accounting for Sustainability Accounting for Sustainability Introduction The issues of the sustainability and corporate social responsibility (CSR) have been of much research interest by academia and implemented by practitioners for several decades. Sustainability and CSR have received international attention and debate, especially after the second half of ...
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