. .  topic map of accounting and auditing  . .

concept > accounting concept > accounting subject > accounting theme > business decision

class / concept name
business decision
sub-class of

accounting theme  .  accounting subject  .


important decisions by the business (having implications for a general accounting treatment)

consists of following members (types)

continuance  .  discontinuance  .  environmental management  .  sustainability accounting  .  outsourcing  . 

management concepts  .  organizational objectives  .  strategy  .  

some sub-topics being the subject of

standard  .  accounting standard  . 



topic map of accounting and auditing, an ontology

an electronic thesaurus of accounting and auditing terms comprising a hierarchy of concepts and their associations AND an index of accounting and auditing internet resources and training materials built on the thesaurus

This page was first published in April 2002; last updated in June 2015.