首页    期刊浏览 2024年12月04日 星期三
登录注册

文章基本信息

  • 标题:The Adoption of Cost-Benefit Analysis as an Indicator for Evaluate the Accounting Performance of Business Entities (The Case Study for Canadian Railway)
  • 本地全文:下载
  • 作者:Ali Qasim Hasan AL-Obaidi ; Amal Mohammed Salman
  • 期刊名称:Academy of Accounting and Financial Studies Journal
  • 印刷版ISSN:1096-3685
  • 出版年度:2019
  • 卷号:23
  • 期号:3
  • 页码:1-18
  • 语种:English
  • 出版社:The DreamCatchers Group, LLC
  • 摘要:This study tested the relationship between the total cost and expected benefits to the project that proposed by top management of company selected. It was based on a key hypothesis that states, the outcome of proper and accurate analysis of the cost-benefit relationship can be considered as an indicator that can be used to assess the financial benefit of the proposed project and at the same time evaluation the accounting performance of the accountants who responsible for carrying out this process. The study contributed to formulating a group of objectives, in order to achieve the main objective of the study and test the main hypothesis, a study sample was chosen (Canadian Railway Co.) by examine a certain case in it related to study. Finally, the study reached a number of conclusions and recommendations, most importantly are, the application of the concept CBA in a proper manner will help the company to obtain a set of benefits, not limited to the assessing of the performance of accountants within company but expanded as to include the encouraging the accounting authorities within country in the selection of best accounting practices and applications that enhancing the accountants duties in future..
  • 关键词:The Cost Benefit Analysis;Accounting Performance;The Proposed Project;Accounting Indicators;Management Decisions
国家哲学社会科学文献中心版权所有