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Displaying 10 articles of 92 total result(s).

Original Article

Process Mining Human Resources Cost Calculations in Time Driven Activity Based Costing

Eleni Sachini
,
Evdokia Nikou
,
Michail Glykas

Keywords: Activity based costing, event logs, effort based costing, full time equivalents, human resources accounting, time driven activity based costing process mining

Article no: 15

Pages 170-193

Doi: 10.15405/epsbs.2022.12.02.15

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Original Article

Learning Strategies of Non Science and Science Undergraduates in Learning Mandarin

Eng Sze Boon
ORCiD ,
Soo Yew Phong
ORCiD ,
Lai Yuh Ying
ORCiD ,
Gan Kiat Chien
ORCiD

Keywords: Accountancy, computer science, foreign language, language learning strategy, Mandarin language

Article no: 59

Pages 659-669

Doi: 10.15405/epes.23097.59

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Original Article

Motivations, Exposure on Accounting Students’ Career Path of a Malaysian Private University

Fatimah Hanim Abdul Rauf
ORCiD ,
Faizah Mohd Khalid
ORCiD ,
Azimah Ariffin
,
Nurafizan Aminuddin
,
Nurul Najihin Shamsul Bahri

Keywords: Intrinsic motivation, extrinsic motivation, career exposure, career path, accounting students, Malaysia

Article no: 94

Pages 1019-1027

Doi: 10.15405/epfe.23081.94

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Original Article

Challenges of Evolving Digital Auditing Landscape Among Malaysian Government Accountants and Auditors

Nur Aima Shafie
ORCiD ,
Zuraidah Mohd Sanusi
ORCiD ,
Soliha Sanusi
ORCiD ,
Yusarina Mat Isa
ORCiD ,
Nurshuhaida Abdul Razak
ORCiD

Keywords: Auditor Performance, Digital Auditing, Digital Landscape, Government Accountants and Auditors

Article no: 57

Pages 670-682

Doi: 10.15405/epsbs.2023.11.57

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Original Article

 Events after Reporting Period, Misstatements and Earnings Deviation between Quarterly and Annual Accounts

Saidatunur Fauzi Saidin
,
Mazrah Malek
,
Daing Nasir Ibrahim
,
Phua Lian Kee

Keywords: Events after reporting period; earnings reliability; interim reporting; misstatements; quarterly accounts

Article no: 64

Pages 450-456

Doi: 10.15405/epsbs.2016.08.64

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Original Article

Application Of Selected Creative Accounting Techniques To Detect Fraud In Financial Statements

Monika Poradova
,
Lucia Michlakova

Keywords: Creative accounting, Beneish model, Kanapickiene – Grundiene model, financial statements, fraud

Article no: 17

Pages 166-173

Doi: 10.15405/epsbs.2021.12.04.17

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Original Article

Development Of Functional Cost Analysis In Machine-Building Enterprises

A. A. Boiko
,
А. V. Kukartsev
,
S. O. Kurashkin
,
D. V. Rogova
,
I. V. Markevich

Keywords: Cost accounting, functional cost analysis, mechanical engineering, operational requirements, process approach to management

Article no: 276

Pages 2481-2490

Doi: 10.15405/epsbs.2021.09.02.276

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