Accounting forms a significant part of information on any enterprise and plays the most important role in different levels of enterprise' management as well as in country's. Accounting information is used by various information users, whose decisions may influence various spheres: from performance of enterprises to proceeding the state policy. Its role increased recently under conditions of modern global and competitive market economy, and will be increasing in the future. Importance of accounting information usage highlights the need of appropriate formation of such information. And accounting regulation plays the main role in the process of formation and presentation of accounting information as it determines requirements for accounting methodology, information performed in the single set of financial statements or consolidated financial statements. The purpose of the research is to evaluate evolution of accounting regulation for the period 1990 -2017 and distinguish accounting regulation evolution phases and factors, which influenced development of the phases. Six countries, which are members of the European Unionthe Republic of Croatia, the Czech Republic, the Republic of
The pandemic related to COVID-19 has affected education particularly in terms of the massive shift towards online teaching and study. Students and teachers had to face new challenges they had not met before. The aim of the paper is to research how both, students and teachers perceive the online educational process, to identify advantages and disadvantages of online teaching, as well as to analyze and evaluate the quality of online teaching in comparison with the attendance form of education from both students’ and teachers’ perspective. In order to fulfill this purpose, we carried out two separate questionnaire surveys (among students and teachers at the Faculty of Economic Informatics at the University of Economics in Bratislava). Based on conclusions resulting from our research, we can affirm that both students and teachers prefer the attendance form of education rather than online teaching, students mainly because of need of socialization, personal contact with teachers and classmates, better and faster communication with teachers, and active class discussion. The attendance form of education eliminates technology related problems, such as outages of the Internet, electricity, missing technology equipment, and this form of education is performed on higher quality level in comparison with online education. Among the most frequently limitations of online education mentioned by teachers were anonymity of students, complexity of preparation of study materials, and cheating during exams and tests. There are also some advantages the online education offers, such as time savings, more effective, creative and flexible modern way of teaching, and recording lectures.
Purpose This study aims to verify the efficiency of economic, organisational, social and environmental dimensions of sustainability performance. Methodology Disclosure analysis and 2-stage data envelopment analysis (DEA) examining the efficiency of sustainability engagement of listed banks in Poland, Croatia, and Romania disclosed in the annual and CSR/sustainability reports for 2015–2018. Findings There are apparent differences between the efficiency of sustainability engagement in the banking sectors of the three countries examined in the study. Banking sectors in all these countries are on different stages of their paths to value creation via the efficiency of sustainability engagement. Practical implications The results of this study may help compare sustainability engagement and understanding of the further directions of sustainable development in the banking sector in both the analysed and other countries, as well as in other institutions from other sectors. These results may be important for the decision-makers in determining the actions focused on improving efficiency on the way to value creation. Originality/value Since only a limited number of studies examine the efficiency of sustainability engagement, especially in CEE countries, little is known about value creation, understood as the efficient use of the resources and activities concerning sustainability. This paper contributes to filling in this gap. It also proposes an alternative approach, analysing the relationship between sustainability engagement and value creation based on efficiency rather than on the direct impact on financial results giving ambiguous results. This approach may be extended to different sectors and other countries.
Purpose: This paper provides a comparative analysis of accounting systems in three Central and East-ern European countries − Croatia, Poland, and Slovakia. The main goal of the paper is to contribute to the understanding of the main differences and their main economic, historical, and cultural reasons. Methodology/approach: The research based on a comparative analysis of Croatian, Polish, and Slovak accounting regulations allows for the identification of important differences in accounting standards, despite the geopolitical proximity of the analysed countries and their Slavic roots. Findings: The paper demonstrates that the economic differences between the countries may influence the development of their accounting systems. Our empirical research also reveals that accession to the European Union had a significant impact on the development of accounting in these countries. Moreover, our research verified whether cultural differences influence accounting systems and financial reporting in the analyzed coun-tries. Originality/value: The similarities and differences in accounting systems indicated in this paper may help regulators assess real opportunities to harmonize accounting regulations in the member states of the European Union in the face of economic and cultural factors.
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