Ditapis dengan
Accounting for firms’ training programs: an exploratory study
Purpose – This paper aims to analyse two competing approaches to accounting for a firm’s investment in staff-training activities: the accounting and labour economics approach (which argues that no asset should be recognized from training activity); and the human resources management approach (which advocates recognition of an asset). Design/methodology/approach – A case study analysis…
- Edisi
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- ISBN/ISSN
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- Deskripsi Fisik
- Journal of Human Resource Costing & Accounting Vol. 11 No. 3, 2007 pp. 229-250
- Judul Seri
- Journal of Human Resource Costing & Accounting
- No. Panggil
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Accounting change in central government
Purpose – The purpose of this paper is to look at the adoption of double entry bookkeeping at the Royal Treasury, Portugal, on its establishment in 1761 and the factors contributing to this development. The Royal Treasury was the first central government organization in Portugal to adopt double entry bookkeeping and was a crucial first step in the institutionalisation of the technique in …
- Edisi
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- ISBN/ISSN
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- Deskripsi Fisik
- Accounting, Auditing & Accountability Journal Vol. 21 No. 8, 2008 pp. 1144-1184
- Judul Seri
- Accounting, Auditing & Accountability Journal
- No. Panggil
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Karya Umum 
Filsafat 
Agama 
Ilmu-ilmu Sosial 
Bahasa 
Ilmu-ilmu Murni 
Ilmu-ilmu Terapan 
Kesenian, Hiburan, dan Olahraga 
Kesusastraan 
Geografi dan Sejarah