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Language Teaching Research Quarterly

European Journal of Studies in Management and Business

International Journal of Behavior Studies in Organizations

Studies in Educational Management

New Challenges in Accounting and Finance

Language Testing in Focus: An International Journal

Marketing and Branding Research

Individual Differences in Language Education: An International Journal 

Feedback Research in Second Language 

Management Issues in Healthcare System

Language Teacher Education Research

Artificial Intelligence Knowledge Development

<p style="text-align:justify;">Accounting for grant agreements is an important aspect of financial management for a variety of organisations, including not-for-profit, commercial enterprises, and public institutions. Accounting for grants helps to ensure financial openness and transparency in the organisation's activities. This is important to meet the requirements of stakeholders, including donors, government agencies, investors, and the public. The purpose of the study is to identify the areas of grant funds reporting in accordance with international financial reporting standards. The study found that many organisations receive grants from various sources, and this may include funds from governmental organisations and international donors. Accounting for grants helps ensure compliance with the terms and conditions that accompany the grant. Grants accounting helps organisations to effectively manage financial resources provided for specific projects or programmes. This ensures the efficient use of funds and the achievement of planned results. In addition, Grant Accounting allows you to evaluate the results and impact of projects that have been funded by grants. This helps organisations and donors understand how successful their investments have been. In general, grant accounting is important for the financial stability, transparency, and efficiency of grant-receiving organisations. It helps ensure effective management of financial resources and fulfilment of obligations to donors and other stakeholders.&nbsp;&nbsp;&nbsp;&nbsp;</p>

NCAF.2023.10.02.pdf

Original Research 

NCAF.2023.10.02.xml

Accounting of State Grants According to International Financial Reporting Standards

<p style="text-align:justify;">Purpose. Analyse and evaluate the behavioural determinants of the formation of a management circulation system at an enterprise. Methodology. The creation of a management accounting model is determined by: user orientation and efficiency of information transfer. Approach. Decision-making models can be created in different ways. The article also defines the set of tasks as a set of alternative sets. Findings. The initial decision must first be correctly formulated based on the conditions and constraints of the external system that affect the problem to be solved. Practical Implications. The results of the article can be used by managers of different levels at an enterprise to assess and predict the determinants of the external and internal environment when making management decisions. Originality. This article is aimed at a systematic analysis of behavioural determinants in the system of management accounting at an enterprise. It covers not only the influence of the determinants of the internal environment but also aims to systematically take into account the full cycle of the management decision-making process. Value. The decision-making process is considered as a system consisting of certain typical steps and their interaction. Their number may vary depending on conditions and types of tasks.</p>

JBSO.2023.10.01.pdf

Review Article

JBSO.2023.10.01.xml

Systematic Review of Behavioural Determinants Impacting Managerial Accounting Decision-Making: A Meta-Analysis Approach