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Accounting, also known as accountancy, is the process of recording and processing information about economic entities, such as businesses and corporations. [1] [2] Accounting measures the results of an organization's economic activities and conveys this information to a variety of stakeholders, including investors, creditors, management, and regulators. [3]
Given the above, one view of the progression of the accounting and finance career path is that financial accounting is a stepping stone to management accounting. [16] Consistent with the notion of value creation, management accountants help drive the success of the business while strict financial accounting is more of a compliance and ...
Business communication is the act of information being exchanged between two-parties or more for the purpose, functions, goals, or commercial activities of an organization. [1] Communication in business can be internal which is employee-to-superior or peer-to-peer, overall it is organizational communication.
"The Implications of Stock Market Reaction (Non-Reaction) for Financial Accounting Standard Setting", Accounting and Business Research Vol 15, no. 57 (January 1): pp3–15. 1988. "Financial Accounting: in Communicating Reality, We Construct Reality", Accounting, Organizations and Society Volume 13, Issue 3, 1988, pp 251–261.
Accounting research is carried out both by academic researchers and by practicing accountants.Academic accounting research addresses all areas of the accounting profession, and examines issues using the scientific method; it uses evidence from a wide variety of sources, including financial information, experiments, computer simulations, interviews, surveys, historical records, and ethnography.
Born in Manhattan to Benjamin and Anna Briloff, Briloff obtained his BA in commerce at the City College School of Business and Civic Administration, now Baruch College, in 1937. Later in 1965 he obtained his PhD in accountancy and taxation at the New York University with the thesis, entitled "The Effectiveness of Accounting Communication."
Management accounting principles (MAP) were developed to serve the core needs of internal management to improve decision support objectives, internal business processes, resource application, customer value, and capacity utilization needed to achieve corporate goals in an optimal manner.
An accounting information system (AIS) is a system of collecting, storing and processing financial and accounting data that are used by decision makers.An accounting information system is generally a computer-based method for tracking accounting activity in conjunction with information technology resources.