Esta pesquisa teve como objetivo levantar, caracterizar e analisar as fontes de informações utilizadas na construção das 48 teses apresentadas no período de 2002 a 2005 ao único programa de doutorado em Contabilidade do Brasil, desenvolvido pelo Departamento de Contabilidade e Atuária da FEA/USP, Faculdade de Economia, Administração e Contabilidade da Universidade de São Paulo. Trata-se de estudo quantitativo com abordagem bibliométrica sobre as plataformas teóricas dos trabalhos, complementado por outro de natureza qualitativa, com a utilização de análise de conteúdo, envolvendo as motivações dos autores para empreender tais pesquisas. Dentre as 5.737 referências analisadas, os livros foram os documentos mais citados, seguidos dos artigos de periódicos; os cinco autores mais citados são vinculados à FEA/USP, dos quais quatro orientaram um terço das teses examinadas; Administração, Contabilidade, Economia, Metodologia Científica e Direito foram as áreas do conhecimento mais referenciadas; no âmbito da Contabilidade, os campos mais citados foram Teoria da Contabilidade e Contabilidade de Custos, Gerencial e Financeira. As motivações para pesquisar tiveram origem no mestrado, no exercício da docência, em situações vivenciadas nas empresas ou no interesse por temas emergentes; apoiaram-se na experiência acadêmica e profissional, na facilidade de acesso a dados, na relevância econômica do país, na importância do objeto de estudo para a sociedade e em discussões sobre o tema no contexto internacional; objetivaram suprir a curiosidade intelectual e oferecer alternativas para o atraso científico e tecnológico observado na área contábil. / This study aimed to survey, characterize and analyze information sources used in the construction of 48 dissertations presented between 2002 and 2005 in the only doctoral program in Accountancy, developed by the Department of Accountancy and Actuarial Science of the FEA/USP, University of São Paulo School of Economics, Business Administration and Accountancy. We carried out a quantitative study, using a bibliometric approach to the studies? theoretical platforms. This was complemented by a qualitative study, using content analysis, involving authors? motivations to undertake these studies. Among the 5,737 references we analyzed, books were the most quoted documents, followed by journal articles; the five most cited authors were affiliated with FEA/USP, four of which served as the advisors for one third of the examined dissertations; Administration, Accountancy, Economics, Scientific Methodology and Law were the most referenced knowledge areas; in the Accounting area, the most mentioned fields were Accounting Theory and Cost, Management and Financial Accounting. Research motivations emerged from the masters program, teaching, situations experienced in companies or interest in emerging themes; they were supported by academic and professional experience, easy data access, the country?s economic relevance, the importance of the study object for society and discussions about the theme in the international context; they aimed to supply the intellectual curiosity and to offer alternatives for the scientific and technological delay found in the Accounting area.

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Article Excerpt: Tennessee is well-known to tourists. According to the Tennessee Economic and Community Development blog…..

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Thesis (doctoral)--Universität St. Gallen, 1999.

Esta pesquisa teve como objetivo levantar, caracterizar e analisar as fontes de informações utilizadas na construção das 48 teses apresentadas no período de 2002 a 2005 ao único programa de doutorado em Contabilidade do Brasil, desenvolvido pelo Departamento de Contabilidade e Atuária da FEA/USP, Faculdade de Economia, Administração e Contabilidade da Universidade de São Paulo. Trata-se de estudo quantitativo com abordagem bibliométrica sobre as plataformas teóricas dos trabalhos, complementado por outro de natureza qualitativa, com a utilização de análise de conteúdo, envolvendo as motivações dos autores para empreender tais pesquisas. Dentre as 5.737 referências analisadas, os livros foram os documentos mais citados, seguidos dos artigos de periódicos; os cinco autores mais citados são vinculados à FEA/USP, dos quais quatro orientaram um terço das teses examinadas; Administração, Contabilidade, Economia, Metodologia Científica e Direito foram as áreas do conhecimento mais referenciadas; no âmbito da Contabilidade, os campos mais citados foram Teoria da Contabilidade e Contabilidade de Custos, Gerencial e Financeira. As motivações para pesquisar tiveram origem no mestrado, no exercício da docência, em situações vivenciadas nas empresas ou no interesse por temas emergentes; apoiaram-se na experiência acadêmica e profissional, na facilidade de acesso a dados, na relevância econômica do país, na importância do objeto de estudo para a sociedade e em discussões sobre o tema no contexto internacional; objetivaram suprir a curiosidade intelectual e oferecer alternativas para o atraso científico e tecnológico observado na área contábil. / This study aimed to survey, characterize and analyze information sources used in the construction of 48 dissertations presented between 2002 and 2005 in the only doctoral program in Accountancy, developed by the Department of Accountancy and Actuarial Science of the FEA/USP, University of São Paulo School of Economics, Business Administration and Accountancy. We carried out a quantitative study, using a bibliometric approach to the studies? theoretical platforms. This was complemented by a qualitative study, using content analysis, involving authors? motivations to undertake these studies. Among the 5,737 references we analyzed, books were the most quoted documents, followed by journal articles; the five most cited authors were affiliated with FEA/USP, four of which served as the advisors for one third of the examined dissertations; Administration, Accountancy, Economics, Scientific Methodology and Law were the most referenced knowledge areas; in the Accounting area, the most mentioned fields were Accounting Theory and Cost, Management and Financial Accounting. Research motivations emerged from the masters program, teaching, situations experienced in companies or interest in emerging themes; they were supported by academic and professional experience, easy data access, the country?s economic relevance, the importance of the study object for society and discussions about the theme in the international context; they aimed to supply the intellectual curiosity and to offer alternatives for the scientific and technological delay found in the Accounting area.

The Amendment of the Act on accounting came in force on 1 January 2004. This cancelled previous single entry book-keeping and established the tax evidence. In the Czech Republic currently exist two accounting systems {--} double-entry book-keeping and tax evidence.

The aim of this diploma thesis is to explain the problematic concerning leadership tax evidence or accountancy of private farmer. This work is focused on accounting in agriculture specificity too. The part aim of this work is the identification of specificity, especially animals. This diploma work is divided into two parts. The theoretical part of this thesis contains whole term agriculture, general characteristic of agriculture production and legal regulations, characteristic and description tax evidence and accountancy. In the practical part is demonstrates accounting in tax evidence and accountantancy particular private farmer. Last but not least one example is shown, how the accounting in the tax evidence and accountancy.

Accountancy education in South Africa has been very controversial during the last few years and this controversy has led to objective self-examination by academics. It is acknowledged that there has been a substantial growth in the body of knowledge generally and that the accountancy profession has also been faced not only with a certain growth in the body of knowledge but also with a growth in society's expectations of the profession. These expectations could possibly include the expression of opinions on the fairness of profit forecasts and projected financial statements, including the underlying assumptions and opinions on management effectiveness. Possibly in order to accept greater responsibilities for the detection of fraud and the anticipated growth of society's expectations and greater utilisation of the computer, the future chartered accountant will be expected to be more proficient. This leads to the premise that a broader and less technique-oriented education is required for the future chartered accountant in South Africa. Developments overseas indicate that the profession in certain countries, plays a very active role in the final year of the accountancy education of its trainee accountants. In Australia the "Professional Year" is organised by The Australian Institute of Chartered Accountants. The candidates are evaluated on their performance during the "Professional Year" in assignments as well as their participation in classes, their attendance at the sessions and their successful completion of the final examination which is not regarded as a hurdle. In countries such as Canada and Scotland the institutes play an active role in promoting their own block-release courses. In Scotland the institute has its own lecturing staff, whereas in Canada in the province of Ontario, the Ontario Institute uses staff of the larger firms. In certain countries the final qualifying examination is intended to be difficult and case studies are used in the examination. In certain countries where the universities playa greater role in the educational process, the accountancy institutes are phasing out their own examinations. In other countries multiple-choice questions are set as a matter of expediency, where very large numbers of candidates are involved. In other countries, where the number of candidates is not too large, candidates do oral examinations and write theses as well. Complaints have been made about the length of the courses in South Africa, but in some countries accountants qualify between the age of 30 and 35 years. It is submitted that accountancy education in South Africa has been too technique-oriented and a happy medium between a conceptual and technique-oriented approach is required. University academics should play a more active role in research, and it is suggested that the Public Accountants' and Auditors' Board should give serious consideration to the possibility of reducing the number of contracting universities that are entitled to educate students for a Certificate in the Theory of Accountancy. The ultimate requirement for the profession is graduate entry, but in the interim entry standards must be improved and it is suggested that the profession create a trust fund utilising the Accounting Development Foundation, which could make bursaries available and thus make the profession more attractive to bright scholars. It is not envisaged that a detailed common body of knowledge should be prescribed, but more stringent conditions for the approval of contracting universities, should lead them to define the details themselves. This should not be stultifying, but should encourage research, which in the long run is in the interests of the profession. Communication between members of the profession and academics is essential to promote research and ensure the cross-fertilisation of ideas. It is also submitted that the final qualifying examination has had an undesirable effect on the teaching. This is because the proficiency of lecturers is generally measured by the success of the candidates in the final qualifying examination. A change in the format of the final qualifying examination is therefore imperative. A more case-study oriented examination is proposed. The value of the practical-experience requirement (articles) is questioned. It is submitted that for the practical ¬experience requirement to be meaningful, greater and more effective control of the quality of experience, to which the trainee accountant is exposed, is required. It is recommended that articles of clerkship or service contracts be dispensed with and that the training quotas of firms be more flexible, depending on circumstances. For the trainee accountant's experience to be meaningful it is necessary that his principal be kept up to date continuously with the latest developments which will result in greater emphasis being placed on required continuing education. The introduction of a quality review programme by the profession to improve the performance standards of its members is recommended. The abovementioned requirements, namely more effective control of practical-experience requirements, the introduction of a quality review programme and required continuing education as well as the fact that the decision making process in the accountancy profession is cumbersome and time-consuming necessitates a rationalisation of the controlling bodies in the profession. A questionnaire was designed to test the opinion of the respondents with regard to various controversial issues surrounding accountancy education. It appears that the profession does not want to accept greater responsibility for the possible extensions of the attest function and it can be stated that it favours the retention of the audits of private companies. It is thus obvious that certain changes are urgently required and the profession as well as academics will have to define its priorities very carefully. In the final analysis it must be borne in mind, that the profession must not overlook the public interest. / Thesis (DCom)--University of Pretoria, 2010. / Accounting / DCom / Unrestricted

This thesis is concentrated on issue of immovable assets in business after the recodification of a private low valid from 1. 1. 2014. It specializes in selected accounting and tax issues associated with the acquisition, possession and disposal of immovable property. The aim of thesis is to provide a clear description of all operations and responsibilities of an economic entity in connection with using immovable assets in business. The thesis deal with the target problems from the perspective of entrepreneur, who is governed by Czech regulations, keep accounts and disposes of the property for business purposes and does not acquire real property primarily for trading with them. All work is concerned only with land and buildings placed on them.