Towards a Better Accounting Conceptual Framework
| المصدر: | مجلة الدراسات والبحوث التجارية |
|---|---|
| الناشر: | جامعة بنها - كلية التجارة |
| المؤلف الرئيسي: | Hamdalla, Ahmed Alsayed (Author) |
| مؤلفين آخرين: | Kadous, Hamdy Mahmoud (Co-Author), Farag, Sandy Fadel (Co-Author) |
| المجلد/العدد: | س41, ع4 |
| محكمة: | نعم |
| الدولة: |
مصر |
| التاريخ الميلادي: |
2021
|
| الصفحات: | 655 - 677 |
| ISSN: |
1110-1547 |
| رقم MD: | 1283637 |
| نوع المحتوى: | بحوث ومقالات |
| اللغة: | الإنجليزية |
| قواعد المعلومات: | EcoLink |
| مواضيع: | |
| كلمات المؤلف المفتاحية: |
Conceptual Framework | Financial Reporting | Comprehensive | Coherence | Communicative | Confidence | Well-Constructed
|
| رابط المحتوى: |
عدد مرات التحميل
4
| المستخلص: |
This research aims to develop an approach to evaluate the accounting conceptual framework. The developed approach ensures the effectiveness of the framework to increase the quality of financial reporting. The research relies on the deductive approach by looking at what it has been able to access from literature in terms of how to obtain a better Conceptual Framework. The research concludes with a proposal for 5C criteria for evaluating the conceptual framework, which are: Comprehensive, Coherence, Communicative, Confidence, and Well-Constructed. |
|---|---|
| ISSN: |
1110-1547 |
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