Do Visual Culture Revolutions Affect Accounting Practices?

Volkova, Olga N.

doi:10.31737/2221-2264-2016-29-1-3

Cited by 2 publications

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“…Olga Volkova (2016) points out the interdependence of accounting practices that ensure transparency in society, with the development of visual culture (objects that suggest their visual perception and the technologies that support them). The synchronicity between accounting revolutions and significant visual culture and technology changes is manifested in the 2nd millennium.…”

Section: Literature Reviewmentioning

confidence: 99%

The Influence of Traditional Cultural Factors on the Professional Ethics in Accounting and Auditing in Vietnam

Hung¹,

Tien²

2022

Proceedings of the International Conference on Research in Management &Amp; Technovation

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4In many countries, especially Asian countries, the influence of traditional cultural factors on professional ethics is clearly shown, especially in the accounting and auditing industry. This relationship has been present in previous studies with different spaces and times. This paper aims to reaffirm the influence of traditional cultural factors on the professional ethics in accounting and auditing in Vietnam. This study surveyed enterprises operating within Hanoi from October 2021 to January 2022. The study analyzed the degree of influence of these factors on the professional ethics in accounting and auditing in the enterprise and from that some solutions were proposed to improve the problem of professional ethics in accounting and auditing. Index Terms4Professional ethics of accounting and auditing; cultural and traditional factors; affect.

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Section: Literature Reviewmentioning

confidence: 99%

The Influence of Traditional Cultural Factors on the Professional Ethics in Accounting and Auditing in Vietnam

Hung¹,

Tien²

2022

Proceedings of the International Conference on Research in Management &Amp; Technovation

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Evaluating the effectiveness of scientometric indicators use in Russia’s science administration

Bratchenko

2020

MUEB

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The article presents the results of research on the effectiveness of scientometric indicators use in science management in Russia (on the example of economic science in 2005-2018). The investigation rests on empirical base of publications indexed in the Russian science index. The author argues that the use of bibliometric indicators (in the form they appeared in government documents between 2009 and 2018) encourages the publication activity rather than actual scientific results. The paper offers the method to evaluate the effectiveness of a scientific paper differentiating the ways and effects of dissemination of scientific ideas in a scientific community. The method helped identify a significant increase in the overall number and the share of articles which do not influence further development of science (i.e. ineffective papers). The drop in the number of effective papers is accompanied by a significant cost rise, which also means a drop in effectiveness (3.9 times according to the empirical data).

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Do Visual Culture Revolutions Affect Accounting Practices?

Cited by 2 publications

References 0 publications

The Influence of Traditional Cultural Factors on the Professional Ethics in Accounting and Auditing in Vietnam

The Influence of Traditional Cultural Factors on the Professional Ethics in Accounting and Auditing in Vietnam

Evaluating the effectiveness of scientometric indicators use in Russia’s science administration

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