Thesis supervisor: Anita Vajna Istvánné Tangl
Location of studies (in Hungarian): Szent István University Abbreviation of location of studies: SZIU
Description of the research topic:
The economic events of business entities are recorded in the accounting system. Information from the accounting system can influence the decisions. The accounting data reflect the corporate processes, and the reality of the date is a basic requirement.
Comparison of accounting data is possible if they are produced by the same methodological elements.
The internal users of accounting information base their decisions primarily on the data recording system according to the national accounting requirements. For the external accounting information users the data are generated under national rules can also be considered as an information source. Nowadays, due to the internationalization of the economy, the accounting requirements provided by the International Financial Reporting Standards (IFRS) are becoming increasingly prominent.
During the elaboration of the topic, the similarity and difference between the domestic and international standards can be examined, the methodological issues of adaptation from the corporate sector, depending on the size at the level of individual companies and within the group of companies. Areas of use and possibilities of information obtained from reports, compliance with reporting principles. It is possible to identify the forms of errors in accounting and taxation processes and their impact on results as well.
There is a possibility of developing and optimizing the accounting workflow with the help of different quality development methods and the credibility of accounting information generated by development processes can be explored.
Deadline for application: 2019-05-31
2024. IV. 17. ODT ülés Az ODT következő ülésére 2024. június 14-én, pénteken 10.00 órakor kerül sor a Semmelweis Egyetem Szenátusi termében (Bp. Üllői út 26. I. emelet).
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