131 relations: Academic publishing, Academy, Accountant, Accounting information system, Accounting networks and associations, Accounting records, Accounting research, Accounting scandals, Accounting standard, American Institute of Certified Public Accountants, Ancient history, Ancient Rome, Annual report, Arthur Andersen, Association of Chartered Certified Accountants, Audit, Auditor, Augustus, Babylonia, Bachelor's degree, Bankruptcy, Big Four accounting firms, Birmingham, Alabama, Bookkeeping, British English, Business, Business school, Case study, Certified Public Accountant, Certified Public Accountants Association, Chapter 11, Title 11, United States Code, Chartered accountant, Chartered Institute of Management Accountants, Civilization, Code of conduct, Communication, Computer simulation, Convergence of accounting standards, Corporate governance, Corporate tax in the United States, Corporation, Cost accounting, Cost–benefit analysis, Counting, CPA Australia, Creditor, Deloitte, Doctor of Business Administration, Doctor of Philosophy, Double-entry bookkeeping system, ..., Economic entity, Egyptians, Electoral district, Enron, Enron scandal, Enterprise resource planning, Ernst & Young, Ethical code, Executive officer, Field research, Finance, Financial accounting, Financial Accounting Standards Board, Financial Reporting Council, Financial statement, Generally Accepted Accounting Principles (United States), Ghent University, Great Britain, Income tax in the United States, Information repository, Information system, Institute of Chartered Accountants in England and Wales, Institute of Chartered Accountants of India, International Accounting Education Standards Board, International Accounting Standards Board, International Ethics Standards Board for Accountants, International Federation of Accountants, International Financial Reporting Standards, International Public Sector Accounting Standards, Investor, Iran, Italians, Italy, Jarden, Job, Joint-stock company, Kellogg School of Management at Northwestern University, KPMG, KU Leuven, Latin, Limited liability company, List of accounting journals, Luca Pacioli, Management, Management accounting, Master's degree, MCI Inc., Measurement, Mesopotamia, Methodology, Middle Ages, Middle English, Money, Orthography, Partnership, PricewaterhouseCoopers, Profession, Professional accounting body, Professional association, Professor, Pronunciation, Qwest, Regulation, Regulatory agency, Research, Sarbanes–Oxley Act, Scientific control, Scientific modelling, Securities fraud, Sole proprietorship, Supply chain, Tax, Tax accounting in the United States, Theory, Tulane Law Review, U.S. state, United Kingdom, United States, Universidad Francisco Marroquín, Vulgar Latin, Writing. Expand index (81 more) » « Shrink index
Academic publishing is the subfield of publishing which distributes academic research and scholarship.
An academy (Attic Greek: Ἀκαδήμεια; Koine Greek Ἀκαδημία) is an institution of secondary education, higher learning, research, or honorary membership.
An accountant is a practitioner of accounting or accountancy, which is the measurement, disclosure or provision of assurance about financial information that helps managers, investors, tax authorities and others make decisions about allocating resource(s).
An accounting information system (AIS) is a system of collecting, storing and processing financial and accounting data that are used by decision makers.
Accounting networks and associations are professional services networks whose principal purpose is to provide members resources to assist the clients around the world and hence reduce the uncertainty by bringing together a greater number of resources to work on a problem.The networks and associations operate independently of the independent members.
Accounting records are key sources of information and evidence used to prepare, verify and/or audit the financial statements.
Accounting research is research on the effects of economic events on the process of accounting, and the effects of reported information on economic events.
Accounting scandals are business scandals which arise from intentional manipulation of financial statements with the disclosure of financial misdeeds by trusted executives of corporations or governments.
Financial statements prepared and presented by a company typically follow an external standard that specifically guides their preparation.
Founded in 1887, the American Institute of Certified Public Accountants (AICPA) is the national professional organization of Certified Public Accountants (CPAs) in the United States, with more than 418,000 members in 143 countries in business and industry, public practice, government, education, student affiliates and international associates.
Ancient history is the aggregate of past events, "History" from the beginning of recorded human history and extending as far as the Early Middle Ages or the post-classical history.
In historiography, ancient Rome is Roman civilization from the founding of the city of Rome in the 8th century BC to the collapse of the Western Roman Empire in the 5th century AD, encompassing the Roman Kingdom, Roman Republic and Roman Empire until the fall of the western empire.
An annual report is a comprehensive report on a company's activities throughout the preceding year.
Arthur Andersen LLP, based in Chicago, is an American holding company.
Founded in 1904, the Association of Chartered Certified Accountants (ACCA) is the global professional accounting body offering the Chartered Certified Accountant qualification (ACCA or FCCA).
An audit is a systematic and independent examination of books, accounts, statutory records, documents and vouchers of an organization to ascertain how far the financial statements as well as non-financial disclosures present a true and fair view of the concern.
An auditor is a person or a firm appointed by a company to execute an audit.
Augustus (Augustus; 23 September 63 BC – 19 August 14 AD) was a Roman statesman and military leader who was the first Emperor of the Roman Empire, controlling Imperial Rome from 27 BC until his death in AD 14.
Babylonia was an ancient Akkadian-speaking state and cultural area based in central-southern Mesopotamia (present-day Iraq).
A bachelor's degree (from Middle Latin baccalaureus) or baccalaureate (from Modern Latin baccalaureatus) is an undergraduate academic degree awarded by colleges and universities upon completion of a course of study lasting three to seven years (depending on institution and academic discipline).
Bankruptcy is a legal status of a person or other entity that cannot repay debts to creditors.
The Big Four are the four largest professional services networks in the world, offering audit, assurance services, taxation, management consulting, advisory, actuarial, corporate finance and legal services.
Birmingham is the most populous city in the U.S. state of Alabama and the seat of Jefferson County.
Bookkeeping is the recording of financial transactions, and is part of the process of accounting in business.
British English is the standard dialect of English language as spoken and written in the United Kingdom.
Business is the activity of making one's living or making money by producing or buying and selling products (goods and services).
A business school is a university-level institution that confers degrees in business administration or management.
In the social sciences and life sciences, a case study is a research method involving an up-close, in-depth, and detailed examination of a subject of study (the case), as well as its related contextual conditions.
Certified Public Accountant (CPA) is the title of qualified accountants in numerous countries in the English-speaking world.
The Certified Public Accountants Association (CPAA) (formerly Association of Certified Public Accountants and CPA UK) was formed in 1989 to represent the interests of certain accountants in the United Kingdom.
Chapter 11 is a chapter of Title 11, the United States Bankruptcy Code, which permits reorganization under the bankruptcy laws of the United States.
Chartered Accountants were the first accountants to form a professional accounting body, initially established in Scotland in 1854.
The Chartered Institute of Management Accountants (CIMA) is a UK based professional body offering training and qualification in management accountancy and related subjects.
A civilization or civilisation (see English spelling differences) is any complex society characterized by urban development, social stratification imposed by a cultural elite, symbolic systems of communication (for example, writing systems), and a perceived separation from and domination over the natural environment.
A code of conduct is a set of rules outlining the social norms, religious rules and responsibilities of, and or proper practices for, an individual.
Communication (from Latin commūnicāre, meaning "to share") is the act of conveying intended meanings from one entity or group to another through the use of mutually understood signs and semiotic rules.
Computer simulation is the reproduction of the behavior of a system using a computer to simulate the outcomes of a mathematical model associated with said system.
The convergence of accounting standards refers to the goal of establishing a single set of accounting standards that will be used internationally.
Corporate governance is the mechanisms, processes and relations by which corporations are controlled and directed.
Corporate tax is imposed in the United States at the federal, most state, and some local levels on the income of entities treated for tax purposes as corporations.
A corporation is a company or group of people or an organisation authorized to act as a single entity (legally a person) and recognized as such in law.
Cost accounting is the process of recording, classifying, analyzing, summarizing, and allocating costs associated with a process, and then developing various courses of action to control the costs.
Cost–benefit analysis (CBA), sometimes called benefit costs analysis (BCA), is a systematic approach to estimate the strengths and weaknesses of alternatives (for example in transactions, activities, functional business requirements or projects investments); it is used to determine options that provide the best approach to achieve benefits while preserving savings.
Counting is the action of finding the number of elements of a finite set of objects.
CPA Australia ("Certified Practising Accountant") is a professional accounting body in Australia founded in 1886, with over 150,000 members.
A creditor is a party (for example, person, organization, company, or government) that has a claim on the services of a second party.
Deloitte Touche Tohmatsu Limited, commonly referred to as Deloitte, is a UK-incorporated multinational professional services network.
The Doctor of Business Administration (abbreviated DBA, D.B.A., DrBA, or Dr.B.A. or BusD) is a research doctorate awarded on the basis of advanced study and research in the field of business administration.
A Doctor of Philosophy (PhD or Ph.D.; Latin Philosophiae doctor) is the highest academic degree awarded by universities in most countries.
Double-entry bookkeeping, in accounting, is a system of bookkeeping so named because every entry to an account requires a corresponding and opposite entry to a different account.
In accounting, an economic entity is one of the assumptions made in generally accepted accounting principles.
Egyptians (مَصريين;; مِصريّون; Ni/rem/en/kīmi) are an ethnic group native to Egypt and the citizens of that country sharing a common culture and a common dialect known as Egyptian Arabic.
An electoral district, (election) precinct, election district, or legislative district, called a voting district by the US Census (also known as a constituency, riding, ward, division, electoral area, or electorate) is a territorial subdivision for electing members to a legislative body.
Enron Corporation was an American energy, commodities, and services company based in Houston, Texas.
The Enron scandal was a financial scandal that eventually led to the bankruptcy of the Enron Corporation, an American energy company based in Houston, Texas, and the de facto dissolution of Arthur Andersen, which was one of the five largest audit and accountancy partnerships in the world.
Enterprise resource planning (ERP) is the integrated management of core business processes, often in real-time and mediated by software and technology.
Ernst & Young (doing business as EY) is a multinational professional services firm headquartered in London, England.
Ethical codes are adopted by organizations to assist members in understanding the difference between 'right' and 'wrong' and in applying that understanding to their decisions.
An executive officer (XO) is generally a person responsible for running an organization, although the exact nature of the role varies depending on the organization.
Field research or fieldwork is the collection of information outside a laboratory, library or workplace setting.
Finance is a field that is concerned with the allocation (investment) of assets and liabilities (known as elements of the balance statement) over space and time, often under conditions of risk or uncertainty.
Financial accounting (or financial accountancy) is the field of accounting concerned with the summary, analysis and reporting of financial transactions pertaining to a business.
The Financial Accounting Standards Board (FASB) is a private, non-profit organization standard setting body whose primary purpose is to establish and improve generally accepted accounting principles (GAAP) within the United States in the public's interest.
The Financial Reporting Council (FRC) is the UK's and the Republic of Ireland's independent regulator responsible for promoting high quality corporate governance and reporting to foster investment.
Financial statements (or financial report) is a formal record of the financial activities and position of a business, person, or other entity.
Generally Accepted Accounting Principles, also called GAAP or US GAAP, is the accounting standard adopted by the U.S. Securities and Exchange Commission (SEC).
Ghent University (Universiteit Gent, abbreviated as UGent) is a public research university located in Ghent, Belgium.
Great Britain, also known as Britain, is a large island in the north Atlantic Ocean off the northwest coast of continental Europe.
Income taxes in the United States are imposed by the federal, most state, and many local governments.
An information repository is an easy way to deploy a secondary tier of data storage that can comprise multiple, networked data storage technologies running on diverse operating systems, where data that no longer needs to be in primary storage is protected, classified according to captured metadata, processed, de-duplicated, and then purged, automatically, based on data service level objectives and requirements.
An information system (IS) is an organized system for the collection, organization, storage and communication of information.
The Institute of Chartered Accountants in England and Wales (ICAEW) was established by royal charter in 1880.
The Institute of Chartered Accountants of India (ICAI) is the national professional accounting body of India.
The International Accounting Education Standards Board (IAESB) is an independent organisation within the fold of the International Federation of Accountants (IFAC).
The International Accounting Standards Board (IASB) is the independent, accounting standard-setting body of the IFRS Foundation.
The International Ethics Standards Board for Accountants (IESBA) develops and promotes ethical standards and guidance for professional accountants.
The International Federation of Accountants (IFAC) is the global organization for the accountancy profession.
International Financial Reporting Standards, usually called IFRS, are standards issued by the IFRS Foundation and the International Accounting Standards Board (IASB) to provide a common global language for business affairs so that company accounts are understandable and comparable across international boundaries.
International Public Sector Accounting Standards (IPSAS) are a set of accounting standards issued by the IPSAS Board for use by public sector entities around the world in the preparation of financial statements.
An investor is a person that allocates capital with the expectation of a future financial return.
Iran (ایران), also known as Persia, officially the Islamic Republic of Iran (جمهوری اسلامی ایران), is a sovereign state in Western Asia. With over 81 million inhabitants, Iran is the world's 18th-most-populous country. Comprising a land area of, it is the second-largest country in the Middle East and the 17th-largest in the world. Iran is bordered to the northwest by Armenia and the Republic of Azerbaijan, to the north by the Caspian Sea, to the northeast by Turkmenistan, to the east by Afghanistan and Pakistan, to the south by the Persian Gulf and the Gulf of Oman, and to the west by Turkey and Iraq. The country's central location in Eurasia and Western Asia, and its proximity to the Strait of Hormuz, give it geostrategic importance. Tehran is the country's capital and largest city, as well as its leading economic and cultural center. Iran is home to one of the world's oldest civilizations, beginning with the formation of the Elamite kingdoms in the fourth millennium BCE. It was first unified by the Iranian Medes in the seventh century BCE, reaching its greatest territorial size in the sixth century BCE, when Cyrus the Great founded the Achaemenid Empire, which stretched from Eastern Europe to the Indus Valley, becoming one of the largest empires in history. The Iranian realm fell to Alexander the Great in the fourth century BCE and was divided into several Hellenistic states. An Iranian rebellion culminated in the establishment of the Parthian Empire, which was succeeded in the third century CE by the Sasanian Empire, a leading world power for the next four centuries. Arab Muslims conquered the empire in the seventh century CE, displacing the indigenous faiths of Zoroastrianism and Manichaeism with Islam. Iran made major contributions to the Islamic Golden Age that followed, producing many influential figures in art and science. After two centuries, a period of various native Muslim dynasties began, which were later conquered by the Turks and the Mongols. The rise of the Safavids in the 15th century led to the reestablishment of a unified Iranian state and national identity, with the country's conversion to Shia Islam marking a turning point in Iranian and Muslim history. Under Nader Shah, Iran was one of the most powerful states in the 18th century, though by the 19th century, a series of conflicts with the Russian Empire led to significant territorial losses. Popular unrest led to the establishment of a constitutional monarchy and the country's first legislature. A 1953 coup instigated by the United Kingdom and the United States resulted in greater autocracy and growing anti-Western resentment. Subsequent unrest against foreign influence and political repression led to the 1979 Revolution and the establishment of an Islamic republic, a political system that includes elements of a parliamentary democracy vetted and supervised by a theocracy governed by an autocratic "Supreme Leader". During the 1980s, the country was engaged in a war with Iraq, which lasted for almost nine years and resulted in a high number of casualties and economic losses for both sides. According to international reports, Iran's human rights record is exceptionally poor. The regime in Iran is undemocratic, and has frequently persecuted and arrested critics of the government and its Supreme Leader. Women's rights in Iran are described as seriously inadequate, and children's rights have been severely violated, with more child offenders being executed in Iran than in any other country in the world. Since the 2000s, Iran's controversial nuclear program has raised concerns, which is part of the basis of the international sanctions against the country. The Joint Comprehensive Plan of Action, an agreement reached between Iran and the P5+1, was created on 14 July 2015, aimed to loosen the nuclear sanctions in exchange for Iran's restriction in producing enriched uranium. Iran is a founding member of the UN, ECO, NAM, OIC, and OPEC. It is a major regional and middle power, and its large reserves of fossil fuels – which include the world's largest natural gas supply and the fourth-largest proven oil reserves – exert considerable influence in international energy security and the world economy. The country's rich cultural legacy is reflected in part by its 22 UNESCO World Heritage Sites, the third-largest number in Asia and eleventh-largest in the world. Iran is a multicultural country comprising numerous ethnic and linguistic groups, the largest being Persians (61%), Azeris (16%), Kurds (10%), and Lurs (6%).
The Italians (Italiani) are a Latin European ethnic group and nation native to the Italian peninsula.
Italy (Italia), officially the Italian Republic (Repubblica Italiana), is a sovereign state in Europe.
Jarden was a U.S. consumer products company.
A job, or occupation, is a person's role in society.
A joint-stock company is a business entity in which shares of the company's stock can be bought and sold by shareholders.
The Kellogg School of Management at Northwestern University (also known as The Kellogg School or Kellogg) is the business school of Northwestern University in Evanston, Illinois.
KPMG is a professional service company and one of the Big Four auditors, along with Deloitte, Ernst & Young (EY), and PricewaterhouseCoopers (PwC).
The Katholieke Universiteit Leuven (in English: Catholic University of Leuven), abbreviated KU Leuven, is a research university in the Dutch-speaking town of Leuven in Flanders, Belgium.
Latin (Latin: lingua latīna) is a classical language belonging to the Italic branch of the Indo-European languages.
A limited liability company (LLC) is the United States of America-specific form of a private limited company.
Academic journals are peer-reviewed periodicals that publish research papers.
Fra Luca Bartolomeo de Pacioli (sometimes Paccioli or Paciolo; 1447–1517) was an Italian mathematician, Franciscan friar, collaborator with Leonardo da Vinci, and a seminal contributor to the field now known as accounting.
Management (or managing) is the administration of an organization, whether it is a business, a not-for-profit organization, or government body.
In management accounting or managerial accounting, managers use the provisions of accounting information in order to better inform themselves before they decide matters within their organizations, which aids their management and performance of control functions.
A master's degree (from Latin magister) is an academic degree awarded by universities or colleges upon completion of a course of study demonstrating mastery or a high-order overview of a specific field of study or area of professional practice.
MCI, Inc. (d/b/a Verizon Business) was an American telecommunication corporation, currently a subsidiary of Verizon Communications, with its main office in Ashburn, Virginia.
Measurement is the assignment of a number to a characteristic of an object or event, which can be compared with other objects or events.
Mesopotamia is a historical region in West Asia situated within the Tigris–Euphrates river system, in modern days roughly corresponding to most of Iraq, Kuwait, parts of Northern Saudi Arabia, the eastern parts of Syria, Southeastern Turkey, and regions along the Turkish–Syrian and Iran–Iraq borders.
Methodology is the systematic, theoretical analysis of the methods applied to a field of study.
In the history of Europe, the Middle Ages (or Medieval Period) lasted from the 5th to the 15th century.
Middle English (ME) is collectively the varieties of the English language spoken after the Norman Conquest (1066) until the late 15th century; scholarly opinion varies but the Oxford English Dictionary specifies the period of 1150 to 1500.
Money is any item or verifiable record that is generally accepted as payment for goods and services and repayment of debts in a particular country or socio-economic context.
An orthography is a set of conventions for writing a language.
A partnership is an arrangement where parties, known as partners, agree to cooperate to advance their mutual interests.
PricewaterhouseCoopers (doing business as PwC) is a multinational professional services network headquartered in London, United Kingdom.
A profession is a vocation founded upon specialized educational training, the purpose of which is to supply disinterested objective counsel and service to others, for a direct and definite compensation, wholly apart from expectation of other business gain.
A professional accounting body is an organization or association of accountants in a particular jurisdiction.
A professional association (also called a professional body, professional organization, or professional society) is usually a nonprofit organization seeking to further a particular profession, the interests of individuals engaged in that profession and the public interest.
Professor (commonly abbreviated as Prof.) is an academic rank at universities and other post-secondary education and research institutions in most countries.
Pronunciation is the way in which a word or a language is spoken.
Qwest Communications International, Inc. was a large United States telecommunications carrier.
Regulation is an abstract concept of management of complex systems according to a set of rules and trends.
A regulatory agency (also regulatory authority, regulatory body or regulator) is a public authority or government agency responsible for exercising autonomous authority over some area of human activity in a regulatory or supervisory capacity.
Research comprises "creative and systematic work undertaken to increase the stock of knowledge, including knowledge of humans, culture and society, and the use of this stock of knowledge to devise new applications." It is used to establish or confirm facts, reaffirm the results of previous work, solve new or existing problems, support theorems, or develop new theories.
The Sarbanes–Oxley Act of 2002, also known as the "Public Company Accounting Reform and Investor Protection Act" (in the Senate) and "Corporate and Auditing Accountability, Responsibility, and Transparency Act" (in the House) and more commonly called Sarbanes–Oxley, Sarbox or SOX, is a United States federal law that set new or expanded requirements for all U.S. public company boards, management and public accounting firms.
A scientific control is an experiment or observation designed to minimize the effects of variables other than the independent variable.
Scientific modelling is a scientific activity, the aim of which is to make a particular part or feature of the world easier to understand, define, quantify, visualize, or simulate by referencing it to existing and usually commonly accepted knowledge.
Securities fraud, also known as stock fraud and investment fraud, is a deceptive practice in the stock or commodities markets that induces investors to make purchase or sale decisions on the basis of false information, frequently resulting in losses, in violation of securities laws.
A sole proprietorship, also known as the sole trader or simply a proprietorship, is a type of enterprise that is owned and run by one natural person and in which there is no legal distinction between the owner and the business entity.
A supply chain is a system of organizations, people, activities, information, and resources involved in moving a product or service from supplier to customer.
A tax (from the Latin taxo) is a mandatory financial charge or some other type of levy imposed upon a taxpayer (an individual or other legal entity) by a governmental organization in order to fund various public expenditures.
U.S. tax accounting refers to accounting for tax purposes in the United States.
A theory is a contemplative and rational type of abstract or generalizing thinking, or the results of such thinking.
The Tulane Law Review, a publication of the Tulane University Law School, was founded in 1916, and is currently published six times annually.
A state is a constituent political entity of the United States.
The United Kingdom of Great Britain and Northern Ireland, commonly known as the United Kingdom (UK) or Britain,Usage is mixed with some organisations, including the and preferring to use Britain as shorthand for Great Britain is a sovereign country in western Europe.
The United States of America (USA), commonly known as the United States (U.S.) or America, is a federal republic composed of 50 states, a federal district, five major self-governing territories, and various possessions.
Francisco Marroquín University (Spanish: Universidad Francisco Marroquín), also known by the abbreviation UFM, is a private, secular university in Guatemala City, Guatemala.
Vulgar Latin or Sermo Vulgaris ("common speech") was a nonstandard form of Latin (as opposed to Classical Latin, the standard and literary version of the language) spoken in the Mediterranean region during and after the classical period of the Roman Empire.
Writing is a medium of human communication that represents language and emotion with signs and symbols.
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