keseluruhan • konsep bahwa manusia memiliki keterampilan‚ pengalaman‚ dan pengetahuan yang merupakan bentuk dari modal SEJARAH AKUNTANSI SDM (2) Riset Awal dalam Akuntansi Sumber Daya Manusia Riset Selanjutnya mengenai Akuntansi Sumber Daya Manusia • Hermanson: Keprihatinan utama adalah laporan keuangan gagal mencerminkan dengan memadai posisi keuangan karena tidak memasukkan aktiva manusia • R.L. Brummet‚ Flamholtz‚ dan W.C. Pyle: Riset mengarah pada berbagai konsep dan model teoritis serta
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Hedlin‚ P. & Adolphson‚J.( 2000). Strategies for change in financial reports. Journal of Human Resource Costing and Accounting‚ 5 (1)‚ 27-35. Hermanson. R.H. (1964). Accountng for Human Assets. Occasional Paper No. 14. East Lansing‚ Michigan: Bureau of Business and Economic Research‚ Michigan State University‚ East Lansing). (republished in 1986;see below) Hermanson‚ R. H. (1986). Accounting for Human assets. Research Monograph No. 99. (Atlanta. Georgia: Business Publishing Division‚ College of Business
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& Bell‚ T. (1996). A Generalized Qualitative Response Model and the Analysis of Management Fraud. Management Science‚ 42‚ 10221033. Heel‚ D. T. (2007). Report on Social Security Number Fraud. University of North Carolina at Chapel Hill. Hermanson‚ D. R.‚ Moran‚ B.‚ Rossie‚ C. S.‚ & Wolfe‚ D. T. (2006). Continuous Monitoring of Transactions to Reduce Fraud‚ Misuse‚ and Errors. Journal of Forensic Accounting‚ VII‚ 1730. Hill‚ T. P. (1995). A Statistical Derivation of the Significant Digit Law
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An Inventory of the Effects of Using PowerPoint Presentation on Student’s Development of Confidence The Problem and Its Setting A. Introduction “Technology can become the “wings” that will allow the educational world to fly farther and faster than ever before –if we will allow it.” Jenny Arledge. Technology is utilized for the upliftment of modern styles and is also applicable in education; it satisfies both visual and auditory senses of the students. With the spread and development of technology
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’ International Journal of Auditing‚ Vol. 13‚ pp. 43-60. ii. Arena‚ M. & Jeppesen‚ K.K. 2009. ‘The Jurisdiction of Internal Auditing and the Quest for Professionalization: The Danish Case.’ International Journal of Auditing. iii. Carcello‚ J.V.‚ Hermanson‚ D.R. & Raghunandan‚ K. 2005. ‘Changes in Internal Auditing During the Time of the Major US Accounting Scandals.’ International Journal of Auditing‚ Vol. 9‚ pp. 117-127. iv. Coram‚ P.‚ Ferguson‚ C. & Moroney‚ R. 2008. ‘Internal audit‚ alternative
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OVERVIEW OF HUMAN RESOURCE ACCOUNTING AND THE POSSIBILITY OF IMPLEMENTATION IN PT X [pic] by: Adyarina Kusuma Prihandika 040913153 Faculty of Economics UNIVERSITAS AIRLANGGA SURABAYA 2011 CHAPTER I INTRODUCTION 1. Background To ensure growth and development of any organisation‚ the efficiency of people must be augmented in the right perspective. Without human resources‚ the other resources cannot be operationally effective. The efficient and effective utilization of
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CHAPTER ONE INTRODUCTION 1.1 BACKGROUND OF THE STUDY Indeed‚ accountancy profession is a profession that encompasses other profession and that is why accounting has usually been thought of as highly technical field that can only be understood by the professionals (chartered accountants). Also‚ it has often been called ‘the language of business. Even‚ people in the business world owners‚ managers‚ banks‚ stockbrokers‚ investors‚ human resource managers‚ lawyers‚ to mention a few all uses
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COLLEGE OF MANAGEMENT‚ INFORMATION AND ECONOMIC SCIENCE SCHOOL OF BUSINESS AND PUBLIC ADMINSTRATION DEPARTMENT OF ACCOUNTING AND FINANCE ROLE OF INTERNAL AUDIT ON ACHIEVEMENT OF ORGANIZATIONAL OBJECTIVES. A CASE OF COMMERCIAL BANK OF ETHIOPA. SENIOR ESSAY SUBMITTED TO DEPARTMENT OF ACCOUNTING AND FINANCE IN PARTIAL
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Corporations Increasing Transparency‚ Boards Becoming More Assertive.” CPA Journal 73 (2): February‚ 14. Braiotta‚ Jr.‚ L. 2002. “Corporate Audit Committees: An Approach to Continuous Improvement.” CPA Journal 72 (7): July‚ 48-51. Carcello‚ J.V.‚ D. R. Hermanson & T. L. Neal. 2002. “Disclosures in Audit Committee Charters and Reports.” Accounting Horizons 16 (4): December‚ 291-304. Deloitte & Touché. 2003. Audit Committee Resource Guide. Deloitte & Touché‚ LLP: New York‚ NY: February. Gupta‚ S.D. 2002. “Insurers
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April 21‚ 2012 To MS. Nusrat Khan Lecturer‚ Department of Finance‚ Faculty of Business Studies‚ University of Dhaka. Subject: Submission of Term Paper on “Partnership Accounting”. Dear Madam‚ It is an honor for us to submit the `Project Report’ on “Partnership Accounting” which is prepared as a partial requirement of the course named “Accounting Principles (F- 103)” of BBA program under Department of Finance of the Faculty of Business Studies‚ University of Dhaka. The main objective of study
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