Daiva Tamulevičienė
Biographic Data
| ID | 6884004 |
|---|---|
| NAME | Daiva Tamulevičienė |
| GIVEN NAMES | Daiva |
| FAMILY NAME | Tamulevičienė |
| SIGNATURE | TAMULEVIČIENĖ D |
| AFFILIATIONS | Vilnius University |
| ORCID | 0000-0002-0187-037X |
| VERIFIED | Yes |
| TOTAL WORKS | 3 |
| TOTAL CITATIONS | 0 |
| WORKS AS AUTHOR | 3 |
| WORKS AS EDITOR | 0 |
| FIRST PUBLICATION YEAR | 2020 |
| LATEST PUBLICATION YEAR | 2024 |
| H-INDEX | 0 |
Ar terminai „kūrybinė apskaita“ ir / ar „pelno valdymas“ tinkami įvardyti manipuliacijų apskaitos informacija reiškinį
The paper examines the essence of the phenomenon of manipulation of accounting information and the appropriateness of the terms “creative accounting” and “earnings management” to refer to it, and whether terms contribute to the misperception of this phenomenon. The aim of the study is to evaluate the impact of the terms “creative accounting” and “earnings management” used in the Lithuanian scientific and professional literature on the perception …
Focus of performance audit recommendations on the approach of public value creation
Performance audits help to evaluate the performance of the audited public sector entities and, if the recommendations are implemented, contribute to their improvement. In light of the fact that the public sector is primarily concerned with the creation of value for society and for consumers of public services, it is essential that the impact of performance audits is determined with a specific focus on the creation of public value. Although the th…
Methodology of complex analysis for production costs at manufacturing enterprises
Production cost is one of the most important company's activity indicators characterizing company's expenditure related to production and sales. Under competitive market conditions it is important for managers to be aware of the actual production cost and of the possibilities to decrease it. It can be achieved by conducting complex analysis of the production cost. The aim of this article is to substantiate the significance of expenditures and pro…
No prominent works on this page.
Methodology of complex analysis for production costs at manufacturing enterprises
Production cost is one of the most important company's activity indicators characterizing company's expenditure related to production and sales. Under competitive market conditions it is important for managers to be aware of the actual production cost and of the possibilities to decrease it. It can be achieved by conducting complex analysis of the production cost. The aim of this article is to substantiate the significance of expenditures and pro…
Ar terminai „kūrybinė apskaita“ ir / ar „pelno valdymas“ tinkami įvardyti manipuliacijų apskaitos informacija reiškinį
The paper examines the essence of the phenomenon of manipulation of accounting information and the appropriateness of the terms “creative accounting” and “earnings management” to refer to it, and whether terms contribute to the misperception of this phenomenon. The aim of the study is to evaluate the impact of the terms “creative accounting” and “earnings management” used in the Lithuanian scientific and professional literature on the perception …
Focus of performance audit recommendations on the approach of public value creation
Performance audits help to evaluate the performance of the audited public sector entities and, if the recommendations are implemented, contribute to their improvement. In light of the fact that the public sector is primarily concerned with the creation of value for society and for consumers of public services, it is essential that the impact of performance audits is determined with a specific focus on the creation of public value. Although the th…
Business (3 works) · Accounting (2 works) · Accounting and Organizational Management (2 works) · Accounting information system (1 work) · Audit (1 work) · Auditing, Earnings Management, Governance (1 work) · Business administration (1 work) · Chief audit executive (1 work) · Computer Science (1 work) · Construction Project Management and Performance (1 work)