01About This Special Issue
Finance and Accounting is continuously progressing .Today’s firms are full of dynamic and creative professionals who recognize and capitalize on continually emerging trends in the finance and accounting.As we are progressing through the 21st century, Finance professionals see their responsibility shift from “Recording various aspects of a corporation’s financial health” to “Joining top executives in a broad based partnership”, a trend accelerated by the current financial crisis. The emergence of distinct business models; a trend pushed by globalisation and the economic rise is also forcing financial professionals to re-examine their roles.
The changes emerging in the Finance and Accounting (F& A) functions are giving a new shape to the market, offering new opportunities for both Enterprises and the private companies. Outsourcing in Finance and Accounting is no longer just about Cost and Risk reduction, it is very well becoming a means to transform operations.The present era of globalisation and liberalization has shrunk the geographical barriers of commerce. The whole world has literally become flat. One can see the cross-border economic activities happening in a swift way.
Aims & Objectives:
1) An Eye on process Transformation
2) Looking for hybrid F & A services.
3) Forecast is “Cloudy”.
4) The numbers don’t lie.
02Meet the Guest Editors
Our distinguished editors bring deep subject-matter expertise to curate high-quality research and ensure a rigorous peer-review process.
Lead Guest Editor
Chandni Lekhwani
CMR institute of Technology, Visvesvaraya Technological University, Bangalore, India
Guest Editor
Anisul Islam
College of Business, University of Houston-Downtown, Houston, United States
Guest Editor
Priyameet Kaur Keer
Department of Management Studies and Research Centre, CMR Institute of Technology, Bangalore, India
Guest Editor
Aura Emanuela Domil
Departament of Accounting and Audit, Faculty of Economics and Business Administration, West University of Timisoara, Timiosara, Romania
Guest Editor
Shivan A.M. Doski
Business Administration Department, University of Duhok, Duhok, Iraq
03Published Articles
The following articles have been published in this special issue.
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Accounting: An Emerging Business Partner
Issue: Volume 2, Issue 6-2, December 2014Pages: 6-10Received: 7 December 2014Accepted: 26 December 2014Published: 1 February 2015Abstract: The financial services professions, and accounting in particular, are undergoing a radical transformation from a historical role of financial gatekeeper to one of strategic business partner. An industry-wide disruption is ongoing, spearheaded by a variety of factors, some of which are industry specific, while others are more broadly based. Technolo... Show More -
Carousel Frauds in the Czech Republic
Issue: Volume 2, Issue 6-2, December 2014Pages: 1-5Received: 12 September 2014Accepted: 7 November 2014Published: 1 February 2015Abstract: Collection of value added tax represents for all EU Member States an important part of the state budget, the share of which is mostly higher than 20%. Growing state expenses and endless economic and financial crisis have resulted in deep dependence on EU Member States revenues from VAT. Organized groups of tax fraudsters abuse the loopholes in curr... Show More
