Positioning on Trends of the Accounting Modeling Process
Accounting modeling is frequently debated among theoreticians and practitioners in accounting and often causes controversies even in the academic environment. These are based mainly on different views on the limits of freedom and conformity in developing treatments of economic operations. Therefore, in our view, it is very important the achieving performance in assessing modeling processes to ensure the necessary conditions for avoidance of any violations of good accounting principles and practices, namely to ensure compliance with applicable regulations, to preve...