Journal articles: 'Accounting Accounting Accounting Accounting Comparative accounting'

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Comandaru, Ana-Maria Andrei, Sorina-Geanina Stanescu, Cristina Mihaela Toma, and Adriana Horaicu Păduraru. "Another image of accounting - creative accounting." Global Journal of Business, Economics and Management: Current Issues 10, no. 2 (July 31, 2020): 100–110. http://dx.doi.org/10.18844/gjbem.v10i2.4695.

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Creative accounting emerged during the last century in the English-Saxon economies as a result of the growing complexity of the economic reality. Creative accounting can be defined as the set of techniques used by a company’s accounting unit to modify the presentation of its accounts in a manner favourable to its expectations. Creativity in accounting can be used depending on the intention of the accountant, both in order to manipulate the financial statements and to find new solutions and accounting methods to the problems faced by a company. The positive or negative side of creative accounting is given by the many motivations for using it. The objective of this research is to present the main techniques and principles of creative accounting and its applicability at the national level in order to identify the advantages or limitations of using this new ‘creative accounting’ paradigm. The research methodology used in this scientific article is based on the study of the specialised literature in the field using theoretical documentation and comparative analysis. Keywords: Creative accounting techniques, Principles, Reports. .

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Bachtijeva, Diana. "The Influence of Creative Accounting to the Formation of the Accounting Policy and Accounting’s Results." Buhalterinės apskaitos teorija ir praktika, no. 19 (June 12, 2019): 1. http://dx.doi.org/10.15388/batp.2019.5.

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The accounting's policy choice and creating is influenced by accounting theory, impact factors, each company's objectives, and this makes company unique. Legislation for businesses in creating accounting policies allow to choose the following accounting methods and techniques that are most revealing aspects of the activities of the enterprise. In cases where the situation is not exactly to regulate the law is left to creativity. There is a need to apply creative accounting, which is identified as a factor influencing the choice of accounting policy. Taking into account the environmental factors of the company, creative accounting is applying in different accounting areas and in different volumes, while the accounting policy structure is forming. The main source of information about the company's financial position and the results are financial statements. On financial statements basis, information users make decisions. In order to influence information users decision's, company starts to manipulate financial data. In order to influence consumer decisions, creative accounting is used to manipulate financial data, which results in higher or lower company profits and distorts other financial information. On misleading data basis made financial statements not reflect a true and fair view of the company. The size of the distortion of information's, investigations are not carried out In Lithuania. The purpose of the study is analysis of the relationship of creative accounting and accounting policy and determinate the creative accounting impact to the formation of the accounting policy and accounting's results. Methods of analysis, data systematization, comparative, grouping and modeling were used during the research. JEL classification: M41

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Zimina, E. V., and O. A. Frolova. "Comparative Characteristics of Professional Accounting Judgments Classification Features." Accounting. Analysis. Auditing 7, no. 1 (March 5, 2020): 6–14. http://dx.doi.org/10.26794/2408-9303-2020-7-1-6-14.

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The article is devoted to the problem of forming a unified conceptual model for the application of professional accounting judgment. The model takes into account not only the concept, but also the prerequisites, conditions of application and the process of judgment developing along with non-standard situations on which an accountant can express his competent opinion. The methodological framework of the study is based on the scientific developments of domestic and foreign scientists regarding the classification of professional accounting judgments and their comparative characteristics. The research methodology provides for the systematization of types of accounting judgments that affect the financial and economic activities of the organization. The result of the research is the development and justification of the author’s classification of accounting judgments singling out such classification features as organizational and legal form of a business, type and scope of economic activity, financial condition and accounting standards applied, which makes it possible to determine the purpose of professional judgment of an accountant. The further specification of classes and the development of classification features of professional accounting judgment will result in perceiving this category not only as a tool for solving applied accounting problems, but also as a conceptual platform built into the structure of accounting theory. The proposals based on the study are intended for effective use of accounting judgments as a comparatively new accounting and reporting tool to generate accounting and analytical information by the specialists of accounting departments of different organizations. The system of classification decisions will most fully define the role and designation of accounting judgments in accounting practice.

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Lois, Petros, Efthalia Tabouratzi, and Georgios Makrygiannakis. "Accounting Information Systems course: perceptions of accounting and non-accounting students." EuroMed Journal of Business 12, no. 3 (September 4, 2017): 258–68. http://dx.doi.org/10.1108/emjb-11-2016-0032.

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Purpose The purpose of this paper is to explore how the delivery of an accounting information system (AIS) course affects the perceptions of accounting and non-accounting students, and whether these differences are important enough to suggest the separate the delivery of this course. Design/methodology/approach A questionnaire was distributed during the last teaching weeks of the AIS course in a Cypriot University. A comparative analysis between the two study groups, i.e. accounting and non-accounting students, followed. Findings The findings suggest that the successful delivery of the course reinforces the positive perceptions of the accounting group, and increases the interests and the positive perceptions of the non-accountants. Originality/value Following the development of the enterprise resource planning and the hybridization of the accountants’ role, non-accountants are increasingly engaged in practices traditionally performed by financial or management accountants. That market development may motivate business schools to offer AIS courses to non-accounting students. This study addresses this unexplored topic.

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Carnegie, Garry D., and Brian G. Williams. "The first professors of accounting in Australia." Accounting History 6, no. 1 (May 2001): 103–15. http://dx.doi.org/10.1177/103237320100600107.

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A range of contributions in the accounting history literature deal with “the first”. While such studies set out to identify key points in time in the development of accounting, they may also narrow perspectives on accounting's past. This study on the first professors of accounting in Australia seeks to clarify the historical record while, at the same time, pointing out the difficulties of the task. A call is also made to set such studies within the ambit of a theme identified by Carnegie and Napier (1996, 2000) as “comparative international accounting history”.

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Zorio, Ana. "Comparative International Accounting." International Journal of Accounting 38, no. 2 (June 2003): 237–39. http://dx.doi.org/10.1016/s0020-7063(03)00025-6.

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Hoffjan, Andreas. "Comparative Management Accounting." Controlling 20, no. 12 (2008): 655–62. http://dx.doi.org/10.15358/0935-0381-2008-12-655.

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D. Carnegie, Garry. "The present and future of accounting history." Accounting, Auditing & Accountability Journal 27, no. 8 (October 2, 2014): 1241–49. http://dx.doi.org/10.1108/aaaj-05-2014-1715.

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Purpose – The purpose of this paper is to outline some personal reflections, based on recent published accounting history research and methodological contributions, on the state of the art and future directions in interdisciplinary research on accounting's past. Design/methodology/approach – An essay focusing on recent developments in the accounting history specialisation and outlining some possible future research developments. Findings – The paper points to the growing literature in the accounting history specialisation; the conduct of historical accounting research across an array of institutions, including business, social and religious institutions; the diversity of theoretical perspectives which have been applied during the past 15-20 years, essentially on the premise of accounting as social practice, and the prospects of theoretically-informed investigations continuing to offer the greatest potential insight into both accounting's present and future. Reflections rendered on possible future directions of historical accounting research may provide some motivation for future research or at least stimulate some discussion and debate on the subject. Research limitations/implications – The analysis and critique represents the author's perspectives as a longstanding academic in the field. Originality/value – The paper may assist in generating some new ideas, topics and approaches for future historical accounting research in any given country or region and may even stimulate “comparative international accounting history” (CIAH) studies in different locations around the globe.

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Mohammadali-Haji, Ahmed, and Zafeer Nagdee. "Public sector accounting in the education syllabi of leading chartered accountant professional bodies: A comparative study." Risk Governance and Control: Financial Markets and Institutions 6, no. 2 (2016): 21–27. http://dx.doi.org/10.22495/rcgv6i2art3.

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Public sector accounting has emerged as an area of concern within the sphere of professional accounting education. The International Federation of Accountants (IFAC) allows its member bodies to apply discretion in the application of public sector accounting education requirements. This study explored the nature and extent to which public sector accounting features in the education syllabi of the leading chartered accountant professional bodies that form part of the IFAC contingent. By following an explorative approach, the study identified international trends within the ambit of public sector accounting education and provides guidance for other professional bodies in assessing the nature and extent of their public sector accounting education requirements

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Andrijasevic, Maja. "Total quality accounting." Ekonomski anali 53, no. 176 (2008): 110–22. http://dx.doi.org/10.2298/eka0876110a.

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The focus of competitive "battle" shifted from the price towards non-price instruments, above all, towards quality that became the key variable for profitability increase and achievement of better comparative position of a company. Under such conditions, management of a company, which, according to the established and certified system of total quality, strives towards achieving of a better market position, faces the problem of quality cost measurement and determination. Management, above all, cost accounting can help in solving of this problem, but the question is how much of its potential is being used for that purpose.

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KOVAL, Lubov. "REGULATORY PROVISION OF ENTERPRISE ACCOUNTING POLICY." "EСONOMY. FINANСES. MANAGEMENT: Topical issues of science and practical activity", no. 2 (52) (June 26, 2020): 165–81. http://dx.doi.org/10.37128/2411-4413-2020-2-12.

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The features of accounting policy formation are considered in the article taking into account the provisions of the current regulatory framework. The international practice of regulation of accounting policies of the enterprise from the adoption of the first IAS to the present day is investigated. The terms given in domestic legislation and foreign regulations are compared. The role, objectives and significance of accounting policies in an entity's activities are determined. In addition, a list of factors that influence the process of accounting policies and the choice of its elements. The impact of each of them is investigated. The comparative analysis of changes in some legal acts affecting accounting policy is made. It has been established that changes in legislation directly affect the accounting policy-making process. Thus, the addition of the term "accounting policy" contributes to the full disclosure of its essence. Because accounting policies are intended to facilitate, first of all, accounting and then the formation of financial statements. Supplementation of other articles influences the formation of certain elements of accounting policy, which form both methodical component, organizational and technical. The basic normative legal acts regulating the formation and use of accounting policies of an enterprise in Ukraine are given. It is stated that these normative legal acts do not regulate the structure of the accounting policy order, thus bringing this issue to the attention of the head and the chief accountant. In this connection, the standard structure of the accounting policy order is outlined and the stages of its formation are set out, which is not specified in the current regulatory framework. It is proposed to develop and introduce a separate P (C) IAS, which would regulate exclusively the issue of accounting policy formation, indicating the structure of the accounting policy order and the stages of its formation. As a result of the study, conclusions and suggestions were formed.

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Carnegie, Garry D., and Christopher J. Napier. "Exploring comparative international accounting history." Accounting, Auditing & Accountability Journal 15, no. 5 (December 2002): 689–718. http://dx.doi.org/10.1108/09513570210448966.

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Koba, Olena, Yuliia Myronova, and Ilona Siroshtan. "Accounting of liability of the enterprise under national and international accounting standards." ЕКОНОМІКА І РЕГІОН Науковий вісник, no. 2(73) (September 23, 2019): 102–8. http://dx.doi.org/10.26906/eir.2019.2(73).1632.

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The article deals with the order of formation of information and reflection of operations on accounting of obligations of the enterprise in accordance with the norms of national and international accounting standards. The comparative analysis of normative documents in the context of the interpretation of the essence, recognition and classification of obligations of the enterprise is carried out. The common and distinctive features of the method of accounting for the given object are established.

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Anton, Carmen Elena. "THE SYNERGY BETWEEN THE PROFESSIONAL JUDGMENT, CREATIVITY IN ACCOUNTING AND ACCOUNTING POLICIES." SERIES V - ECONOMIC SCIENCES 14(63), no. 1 (June 30, 2021): 87–94. http://dx.doi.org/10.31926/but.es.2021.14.63.1.8.

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"This paper aims at studying the relationship between the professional judgment, creativity in accounting and the accounting policies transposed in a company’s business following the general strategy and its impact on performance. The harmonious application of the three concepts determines the attainment of the objectives considered by the company management. The study is based on the comparative approach of the results by analysing the accounting treatments stipulated by the applicable laws, which become accounting policies in the architecture of the company policies manual. "

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Duçi, Ejona. "The Relationship between Management Accounting, Strategic Management Accounting and Strategic Cost Management." Academic Journal of Interdisciplinary Studies 10, no. 5 (September 5, 2021): 376. http://dx.doi.org/10.36941/ajis-2021-0146.

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The object of the paper is to study the relationship between management accounting, strategic management accounting and strategic cost management. The Aim is to define each of them based on a systematic literature review of different accounting literatures in strategic management accounting, to emphasize the relation between them. The paper attempts to offer definitions of Strategic cost management based on different authors throw the years and also to reveal a relationship that exists between Strategic Management Accounting and other disciplines. The enduring value of contextual view of management accounting and its content emphasizes power and relationship between Management Accounting, Strategic Management Accounting and Strategic Cost Management. The methodology used for this paper is descriptive and comparative based on a systematic literature review from different books and journals, especially Scopus indexed journals taken by Elsevier, emerald insight and other trustable library sources. The paper explores a comparative analysis between management accounting and strategic management accounting. Practical limitations of this paper have been mainly focused on having access to Scopus indexed journals. Also, another limitation encountered is related with electronic library which in our country is very difficult and even impossible to have free access in reading and downloading related papers. The intention was to identify similarities and differences between Strategic Management Accounting and Strategic Cost Management and also the relationship that exists between them. The paper concluded that Strategic management has as its primary goal the efficient use of all resources while focusing on the competitive advantage of an organization. Hence, SMA could be considered as an integral part of the strategic management; an interaction of the management and the SMA techniques is important for the more efficient management of an entity. Received: 19 June 2021 / Accepted: 23 August 2021 / Published: 5 September 2021

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Souza, Fernando Gentil de, Débora de Oliveira Barros, Laura Margarita Medina Celis, and Jamille Carla Oliveira Araújo. "Higher education in the IPSAS implementation process: A comparative study between Brazil and Mexico." Research, Society and Development 10, no. 9 (July 24, 2021): e19510918059. http://dx.doi.org/10.33448/rsd-v10i9.18059.

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The Brazil and Mexico started their International Public Sector Accounting Standards (IPSAS) IPSAS adoption strategies in 2008 and consider the importance of the accountant role in this process and the existence of specific undergraduate Accounting programmes in the two countries. This study aims to compare the offer of courses about public sector accounting in public institutions of higher education in these countries during year 2018 & 2019, under Institutional Theory perspective. The methodology of this article consists of a documentary analysis of the curricula in force of website of the Public Institutions of Higher Education (PIHE) of each federative entity of Brazil and Mexico. The results show great diversity in the offer of disciplines among the 76 Brazilian and in the 39 Mexican institutions, with an average of only 3 and 1,3 courses by each country respectively. In Brazil, every institution has at least one mandatory Public Sector Accounting discipline, whilst only 28 Mexican institutions offer as obligatory. If institutional legitimacy consider education in Mexican and Brazilian IPSAS adoption strategies, the diffusion of IPSAS accrual accounting information will account for a huge network of more than 1000 of people involved. Furthermore, it highlights the weakness of the public sector approach to develop professional skills (normative isomorphism) in line with emerging trends in Public Sector Accounting for transparency. This article contributes to show what has been considered from the perspective of higher education of future public sector accounting professionals aligned with the IPSAS adoption strategies that involve Brazil and Mexico.

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Schauer, Reinbert. "Comparative issues in local government accounting." International Journal of Accounting 36, no. 3 (September 2001): 387–89. http://dx.doi.org/10.1016/s0020-7063(01)00114-5.

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Ghiorzy Varela Parente, Edna. "A Comparative Analysis of Accounting Software." IEEE Latin America Transactions 10, no. 1 (January 2012): 1203–7. http://dx.doi.org/10.1109/tla.2012.6142462.

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Jameel, Sinan, and Ali Abdullah. "Accounting for Documentary Credits in Accordance with the Accounting Systems of Iraq Comparative Study." TANMIYAT AL-RAFIDAIN 33, no. 102 (March 1, 2011): 41–57. http://dx.doi.org/10.33899/tanra.2011.161952.

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Aly, Ibrahim M., and Majidul Islam. "Audit of accounting program on oral communications apprehension: a comparative study among accounting students." Managerial Auditing Journal 18, no. 9 (December 2003): 751–60. http://dx.doi.org/10.1108/02686900310500514.

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Capalbo, Francesco. "Domestic Practice, Comparative International Analyses and Accounting Discretion-Italian Savings Banks' Pension Cost Accounting." Abacus 39, no. 1 (February 2003): 66–81. http://dx.doi.org/10.1111/1467-6281.00120.

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Kearns, Grover S. "The Importance of Accounting Information Systems in the Accounting Curricula: A CPA Perspective." AIS Educator Journal 9, no. 1 (January 1, 2014): 24–40. http://dx.doi.org/10.3194/1935-8156-9.1.24.

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ABSTRACT Research regarding accounting program curricula design has been extensive. While attention has been given to generic skills, the relative importance of specific functional skills has been lacking. The importance of accounting information systems (AIS) knowledge and skills has been assumed but rarely tested although it is an integral part of most accounting programs. Little attention has been given to the comparative value of AIS topics within the overall accounting curricula. In this study, 56 CPAs were surveyed to elicit opinions about the importance of individual accounting skills and determine the importance of AIS to the program. Responses support the value of AIS skills to practitioners and compare well to generic and other functional skill sets. Accounting educators will benefit from this research by gaining a new perspective on the importance of AIS within the overall accounting program and external stakeholders ranking of skills.

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Kaupelyte, Dalia, and Renata Legenzova. "DO LITHUANIAN HIGHER EDUCATION ACCOUNTING PROGRAMS REFLECT ACCOUNTING HARMONIZATION IN THE EU?" CBU International Conference Proceedings 2 (July 1, 2014): 113–18. http://dx.doi.org/10.12955/cbup.v2.453.

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Financial accounting is undergoing major changes in the EU and worldwide. Great efforts are placed on adoption of high quality accounting standards for listed companies, public sector organizations as well as small and medium business entities. Being a member of the EU Lithuania is in compliance with the EU incentives in de jure accounting harmonization; however de facto situation in Lithuania is not adequately assessed. One of accounting harmonization related questions is whether Lithuanian higher education provides labor market with market-needs oriented accounting professionals.The objective of this article is to assess if Lithuanian higher education programs in accounting field is in compliance with EU accounting harmonization outcomes. We analyze if graduates of Accounting programs from Lithuanian Higher Education Institutions are trained to work with different sets of accounting standards—International Financial Reporting Standards (IFRS) and Public Sector Accounting Standards that were adopted in Lithuania as a part of accounting harmonization incentives. To conduct an assessment of research methods by case analysis, comparative analysis has been deployed. We assessed programs goals, learning outcomes and course curriculum of Professional Bachelor, Bachelor and Master level programs in Lithuanian universities and colleges.Results of the research revealed that de jure accounting harmonization is reflected in Lithuanian higher education Accounting programs. Accounting for listed companies (required to use International Financial Reporting Standards) is given little importance in Lithuanian Accounting programs. According to the analysis of the learning outcomes, graduates of the Accounting programs in Lithuania have a broad profile, but would not be able to work independently with International Financial Reporting Standards. On the other hand, even if regulation of public sector accounting was enforced later, it is included in number of analyzed programs. A number of Professional Bachelor’s programs even offer specialization in this area. Results of the research allow us to conclude that colleges have their niche in preparing accounting specialist for local labor market and their positioning is relatively strong, concerning public sector accounting. Meanwhile first and second level universities’ programs could be strengthened toward international accounting to provide labor market with professionals in this area.

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AQEEL AL-BAWAB, ATEF. "Accounting Treatment of International Accounting Standard No. 18 Revenue Compared to the Islamic Accounting Standard No. 20 Deferred Sale A Comparative Study." International Review of Management and Business Research 7, no. 1 (March 1, 2018): 114–22. http://dx.doi.org/10.30543/7-1(2018)-11.

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Sunder, Shyam. "IFRS and the Accounting Consensus." Accounting Horizons 23, no. 1 (March 1, 2009): 101–11. http://dx.doi.org/10.2308/acch.2009.23.1.101.

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SYNOPSIS: A broad consensus in accounting favors principles over rules to guide creation of a uniform high-quality set of standards for use everywhere, and granting monopoly power to a single body for this purpose. If implemented into policy, this consensus will discourage discovery of and evolution toward better methods of financial reporting, make it difficult to conduct comparative studies of the consequences of using alternative methods of accounting, promote substitution of analysis and thinking by rote learning in accounting classes, help discourage talented youth from collegiate programs in accounting, and probably endanger the place of accounting discipline in university curricula. Because the presumed benefits in the form of increased comparability of financial reports internationally or stateside are unlikely to be realized, the wisdom of undertaking these burdens remains questionable. The paper calls for a re-examination of the accounting consensus.

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Kelsall, Chris A. "Ecological Management Accounting—Taking into Account Sustainability, Does Accounting Have Far to Travel?" Sustainability 12, no. 21 (October 25, 2020): 8854. http://dx.doi.org/10.3390/su12218854.

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Concerns regarding the development of environmental accounting have been around for decades. This work is an update to some of the previous questions around the development of ecological accounting to see how this has changed over the last two decades. The work is based on a systematic review of two journal articles from separate accounting journals. The two articles are by widely published academics and are formative ecological management accounting papers highlighting issues since 2000. The analysis includes a comparative review of the two articles, a review of successive articles in the journals, and a citation analysis. The first general finding is around the complex and confusing terminology that is still used, exemplified in the amorphous term sustainability. Specific findings from the paper analysis include ecological management accounting requires a fundamental change to organization management, different values exploring relationships such as material flows, inclusive of the living and physical world, with a longer time horizon, and a centrality of external factors. Due to these challenges, ecological management accounting is presently not used as a research category and therefore is an un-developed research domain. Environmental accounting is a more commonly used synonym for ecological accounting, though this term is distinct and does not cover many of the ecological challenges. Under this research area, there have more recently been attempts to bridge the difficult macro (planetary) and micro (organization) environmental challenge. Concepts such as Accounting for the Management of Ecosystems and Material Flow Cost Accounting are areas of research seen as offering future opportunities to develop into a more ecological management accounting framework, though this will ultimately require research in ecological management accounting based on a multi-disciplinary approach.

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Hoffjan, Andreas, and Andreas Wömpener. "Comparative Analysis of Strategic Management Accounting in German- and English-Language General Management Accounting Textbooks." Schmalenbach Business Review 58, no. 3 (July 2006): 234–58. http://dx.doi.org/10.1007/bf03396733.

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Van der Stede, Wim A. "“Global” Management Accounting Research: Some Reflections." Journal of International Accounting Research 16, no. 2 (February 1, 2017): 1–8. http://dx.doi.org/10.2308/jiar-51678.

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ABSTRACT I start with some examples of global studies that compare and contrast “remedies” to management control and corporate governance issues across borders to expose the common tenet of such studies that “uniformity” of practices or regulations is “counter-productive” given national/cultural variations across countries. However, I critically evaluate this so-called “non-uniformity” prescription by considering the costs of local or situational adaptions. This naturally links with the “homogenizing” effects of globalization, where I ponder whether globalization might actually reduce the power of comparative studies across countries or regions, or whether, regardless, there remains great benefit to be had from studying “local” practices that can be theoretically generalized. I also offer some suggestions to help strengthen the design of comparative studies to try and maximize their (conceptual, if not econometric) power.

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Wilkerson, Jack E. "Accounting Educators as the Accounting Profession’s Trustees: Lessons from a Study of Peer Professions." Issues in Accounting Education 25, no. 1 (February 1, 2010): 1–13. http://dx.doi.org/10.2308/iace.2010.25.1.1.

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ABSTRACT: The past decade has been a difficult period in the history of the accounting profession in the U.S. This challenging environment provides an opportunity for the accounting academy, acting as “trustees” for the integrity of the profession, to play a significant role in sustaining and enhancing the profession’s status as a profession. Generally, accounting educators play this role in two ways: through our practice-related scholarship and through our teaching. This paper draws on a recent comparative study of peer professions to offer insights to accounting educators as we seek to sustain the accounting profession specifically through our teaching. One key insight is that accounting education, as professional education, must be broadly formative, encompassing three broad spheres of professional preparation: technical knowledge, practice skills, and, of critical importance, normative purpose and professional identity. Other insights relate to the use of “signature images” of professional identity and “signature pedagogies.” Two specific recommendations are made: First, accounting students should be required to experience and reflect on the meaning and demands of professional accounting practice as a central, continuing feature of their accounting studies. And second, they should be required to participate in significant clinical learning experiences as part of their accounting studies.

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Dmitrieva, I., and Yu Kharakoz. "Features of the Islamic Accounting Model." Auditor 7, no. 5 (June 15, 2021): 41–45. http://dx.doi.org/10.12737/1998-0701-2021-7-5-41-45.

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Th e article considers the features of the functioning of the Islamic economy and the prospects for the development of the Islamic accounting model. A comparative analysis of reporting in the framework of the Islamic model and reporting according to international standards is carried out.

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Bruno, Paul. "OPEB Accounting and Teacher Diversity." Journal of Education Human Resources 39, no. 2 (April 2021): 214–38. http://dx.doi.org/10.3138/jehr-2020-0020.

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Despite extensive literatures documenting the importance of teacher diversity and teacher compensation, few studies explore relationships between the two. Fewer still examine effects of governmental accounting standards, even though these standards evolve regularly and could have substantial implications for how school districts allocate resources. I use staff- and district-level data from California to explore the effects on the teaching force of a change in accounting standards that required districts to recognize the costs of retiree health benefits (and other postemployment benefits, or OPEBs) as employees earned them. By making the true costs of this deferred compensation more apparent, this reform may have changed teachers’ incentives or encouraged districts offering such benefits to shift expenditures toward other aspects of compensation or working conditions more highly valued by relatively novice teachers (e.g., higher salaries). I illustrate how such reforms could impact the diversity of the teaching force by showing how teachers of different races and genders were likely to be differentially affected by deferred compensation policies due to differences in previous experience (and thus proximity to retirement). However, comparative interrupted time series analyses do not show that districts affected by the change in accounting standards saw their teaching staffs diversify at different rates than other districts. Thus, while the costs of deferred compensation are likely an important—and underdiscussed—factor in determining the diversity of the teaching force, accounting reforms alone are unlikely to moderate their impacts on the race and gender composition of teachers, at least in the medium term.

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Paisey, Catriona, and Nicholas J. Paisey. "Comparative research." Journal of Accounting & Organizational Change 6, no. 2 (June 8, 2010): 180–99. http://dx.doi.org/10.1108/18325911011048754.

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PurposeAlthough many of the problems currently being faced in accounting education have also been expressed in educational debates within other professions such as medicine, law and architecture, changes in accounting education policy and practice have not been greatly influenced by comparative study of other professions. This paper aims to examine the potentiality of the comparative research method in order to inform the future direction of accounting education.Design/methodology/approachComparative methodology has been defined as “a method of analysis that focuses on several objects of study in order to identify similarities and differences”. This paper begins by critiquing the comparative research method before considering how comparative research can make a contribution to research into accounting education policy and professional issues. The extent to which comparative research has been undertaken in accounting education research is then examined.FindingsThe potentiality of incorporating ideas from other professional education systems has not been fully exploited in accounting education.Research limitations/implicationsThis paper advocates comparing accounting education with that in other professions. Other types of comparative research, for example, international comparisons, are not covered in detail.Practical implicationsAccounting educators and education policy setters should be encouraged to explore the accounting systems of similar professions to generate new ideas for change.Originality/valueThe paper discusses how comparative study, with particular reference to other professions, can be used to inform change in accounting education policy.

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Hwang, Angela L. J. "Comparative analysis of accounting treatments for derivatives." Journal of Accounting Education 20, no. 3 (June 2002): 205–33. http://dx.doi.org/10.1016/s0748-5751(02)00004-0.

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Brännström, Daniel, and Marco Giuliani. "Accounting for intellectual capital: a comparative analysis." VINE 39, no. 1 (April 10, 2009): 68–79. http://dx.doi.org/10.1108/03055720910962452.

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Wang, Li Nan. "Impact of Information Technology on Accounting." Advanced Materials Research 219-220 (March 2011): 1224–27. http://dx.doi.org/10.4028/www.scientific.net/amr.219-220.1224.

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As the field of computer technology applications in accounting, the traditional manual accounting system has undergone tremendous changes, from the manual accounting methods to the computer system accounting method. This change greatly improved the efficiency of the accounting staff. This manual accounting system in the computerized accounting system and the Comparative Study of the paper puts forward the process of development of computer accounting, computerized accounting analysis of the impact of the existing accounting, accounting and computer manual summarizes the similarities and differences of accounting. Also studied the main advantages of computerized accounting, computer accounting also analyzed a number of deficiencies, these deficiencies exist in the same time, the paper identified a number of outcomes to improve the approach was carried out from all the negative perfect. The paper also combines the new development prospects of the development trend of computerized accounting further prospects.

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Suh,Su-Deok. "The comparative analysis of Korean Generally Accepted Accounting Standards (GAAP), U.S. GAAP and International Accounting Standards." Korea International Accounting Review ll, no. 17 (February 2007): 85–108. http://dx.doi.org/10.21073/kiar.2007..17.005.

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Manne, Firman, Muh Idris, and Erni Erni. "Murabahah accounting in BNI Syariah Makassar." Indonesia Prime 2, no. 1 (July 27, 2018): 14–21. http://dx.doi.org/10.29209/id.v2i1.16.

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This research aims to know and analysis implementation of murabahah accounting especially of manifestation murabaha accounting in BNI Syariah. Design methodology used comparative analysis between accounting theory and practice in Syariah banking.The result showed that the implementation of murabahah accounting on BNI Syariah Makassar has been suitable with PSAK 102 especially for recognition, measurement, recording, and disclosure, except for accounting treatment when event of arrears and receipts of arrears installments. BNI Syariah Makassar didn’t give any accounting treatment. Whereas in PSAK 102 is stipulated that when there is arrears and receipts of arrear installments, the margin is recognized proportional to the cash received

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Hajiyev, Hafis. "Accounting and tax accounting for the accrual of depreciation of fixed assets and ways of convergence." SHS Web of Conferences 92 (2021): 02020. http://dx.doi.org/10.1051/shsconf/20219202020.

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Research background: As you know, one of the main accounting principles that determine the methodology for assessing the facts of economic life is business continuity. Compliance with this principle by commercial organizations is associated with many factors, one of which is their ability to provide funding for the continuation and development of activities. Carrying out activities for the acquisition of new or modernization and technical re-equipment of existing fixed assets implies one-time cash costs. That is why one of the main sources of financing for updating and modernization and technical re-equipment of fixed assets is depreciation deductions. Depreciation deductions for fixed assets in accounting and tax accounting are calculated differently, which determines the relevance and need for a clear study of accounting procedures in the field of their accounting. Purpose of the article: The purpose of the article is to conduct a comparative analysis of the procedure for calculating and accounting for depreciation deductions for fixed assets in accounting and tax accounting and to study ways to bring them closer together. Methods: Methods of comparative analysis, induction and deduction were used in the article. Findings & Value added: The current rules for calculating depreciation deductions for fixed assets and their reflection in accounting and reporting do not provide a reliable reflection of the facts of economic activity of the enterprise. And this in turn leads to a misunderstanding by the respective users of the contents of the statement of financial position and the statement of profit or loss and other comprehensive income and the essence of depreciation itself.

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Gardella, Robert. "Squaring Accounts: Commercial Bookkeeping Methods and Capitalist Rationalism in Late Qing and Republican China." Journal of Asian Studies 51, no. 2 (May 1992): 317–39. http://dx.doi.org/10.2307/2058031.

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Accounting has been defined as “the art of classifying, recording, and reporting significant financial events to facilitate effective economic activity” (Davidson 1968:14). The description, terse as it is, evokes the image of accounting's role as overseer in the global formation of mercantile and industrial capitalism. According to the historical sociologists Werner Sombart and Max Weber, methodical accounting methods were basic attributes of the development of modern capitalism in the West, and in the West alone. Yet, as Gary Hamilton observes, “uniqueness is a comparative claim, as well as a presumption underlying much historical research” (1985:66–67). In other words, claims of singularity should be redocumented by sound historical comparisons, rather than continually inferred on the basis of conventional wisdom.

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Duru, Okan, Joan P. Mileski, and Ergun Gunes. "Performance obligations for “revenue from contracts with customers” principle in the shipping industry." Maritime Business Review 2, no. 3 (September 15, 2017): 211–23. http://dx.doi.org/10.1108/mabr-02-2017-0009.

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Purpose The aim of this paper is to investigate the gap between cost-based and time-based revenue recognition schemes in the accounting of ship-owning corporations, and to propose cost-based revenue recognition (as in general accounting practice) in connection with the performance obligations. Design/methodology/approach For a comparative analysis of time-based (traditional approach) and cost-based schemes, a sample of dry bulk ships is selected and voyage estimations are performed by certified professional shipbrokers (Fellow of the Institute of Chartered Shipbrokers) (data collection and voyage estimation by practitioner). Performance obligations are also defined by certified shipbrokers (i.e. survey and expert opinion) and certified public accountant based on common shipping business practice and accounting practice in general. Findings Empirical results indicate the significant gap between two alternative schemes. Cost-based revenue recognition accelerates the revenue recognition (benefit of shipowner), and it enables comparability among other industries since cost-based allocation is the common practice in accounting (matching principle, Generally Accepted Accounting Principles). Research limitations/implications It is obviously impossible to observe all kinds of freight market transactions for all different kinds of vessel particulars. The sample size does not undervalue the current study since the central idea of this paper is not the verification of the cost-based recognition in all possible transactions. Practical implications The proposed approach debiases the existing recognition practice as well as improving the speed of revenue recognition. In the existing practice, time-based recognition is still based on voyage estimations (time estimation). Voyage estimations conventionally answer two questions: “What is the cost of the voyage?” and “What is the duration of the voyage?” Therefore, the proposed approach does not require any additional work done. Common practice also clarifies the cost-based schedule for revenue recognition. Originality/value This paper addresses the unconventional accounting practice and its incomparability problem for the first time. To the best of the authors’ knowledge, this paper is also the first study on accounting economics of the shipping business. This paper proposes a practical solution to the debate raised by Financial Accounting Standards Board 2014-09 regulation on accounting standards by utilizing a staging approach and cost-based revenue allocation.

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Zyznarska-Dworczak, Beata, and Ivana Mamić Sačer. "Accounting Systems in Poland and Croatia - comparative study." Zagreb International Review of Economics and Business 22, no. 1 (May 1, 2019): 55–72. http://dx.doi.org/10.2478/zireb-2019-0012.

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Abstract Central and Eastern European countries undergo many political, structural, social and economic changes. In the past decades such countries, like Croatia and Poland, witnessed a fundamental transformation of their societies and economies, which impacted accounting systems as well. The mail goal of the paper is to research the main differences in accounting systems in the Republic of Croatia and Poland. The research methodology is based on a critical analysis of scholarly literature done by the bibliometric analysis, analysis Polish and Croatian accouting standards and legal acts. Based on inductive and deductive reasoning, the paper reveals key determinants and differences of accounting frameworks in Croatia and Poland. The paper proves that it is crucial to consider economic and cultural differences in comparative international accounting research. Research results of the paper will contribute the international accounting literature but also have an impact on the European Union accounting harmonisation references.

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Masztalerz, Marek. "What does „financial” mean in accounting?" Zeszyty Teoretyczne Rachunkowości 2018, no. 98 (154) (June 28, 2018): 185–202. http://dx.doi.org/10.5604/01.3001.0012.1553.

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Accounting is closely related to language, which is manifested in the fact that to describe phenomena and events, in addition to numbers, it uses natural language, as well as that it is sometimes referred to as the „business language”. The purpose of this article is to identify and explain the meanings of the adjective „financial” in accounting. To achieve this goal, the method of qualitative analysis was adopted, including the collection and coding of documents, the development of language corpora (Polish and English), descrip- tive and comparative analysis, interpretation and explanation. The author adopts a semiotic perspective, in which the semantic (sense and meaning) and syntactic (logic and cohesion) aspects were analysed. As a result of the conducted research, it was determined that the adjective „financial” has numerous mean- ings in accounting, depending on the context, namely: it may refer to „finance” (1), or „financing” (2), or „financial statement” (3), or it may denote categories having the opposite meaning to „non-financial” (4), „managerial” (5), „asset” (6), „material” (7), „intangible” (8), „operating” (9) or „investing” (10).

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Sveshnikova, Olga Nikolaevna. "Documentation as acceptance of accounting and digitalization." KANT 38, no. 1 (March 2021): 54–58. http://dx.doi.org/10.24923/2222-243x.2021-38.12.

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The article is devoted to the problem of justifying a uniform approach to the fundamental basic category of accounting – documentation. The relevance is due to the need for terminology to match the changes taking place in its subject of research - the economic life of an economic entity. The author conducts a comparative analysis of the interpretation of accounting reception "documentation", "documenting", based on educational publications of leading scientists, current regulatory documents in the field of management documentation. The author conducts a comparative analysis of the interpretation of accounting reception "documentation", "documenting", based on educational publications of leading scientists, current regulatory documents in the field of management documentation. As a result, the author formulates the concept of "documentation", which contains features that correspond to the modern understanding of the role and significance of this accounting technique in the formation of accounting information.

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Zyznarska-Dworczak, Beata. "Sustainability Accounting—Cognitive and Conceptual Approach." Sustainability 12, no. 23 (November 27, 2020): 9936. http://dx.doi.org/10.3390/su12239936.

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Nowadays, the speed of changes in practical activities and scientific research in the field of sustainable development has not yet allowed to clearly indicate the role of accounting in this area. Therefore, the main goal of the paper is to present sustainability accounting in the light of positive and normative accounting theory and to propose its conceptual framework as a normative solution. Positive theories allow the author to use inductive reasoning and thus indicates the state of accounting development (opportunities and risks) in sustainable business, identifying three key gaps: theoretical, empirical and methodical. In turn, by means of normative theories, on the basis of deductive reasoning, the paper recognizes the desired directions and normatives of sustainability accounting changes. The research methodology is based on theoretical and methodological triangulation, using descriptive and comparative analysis. The main findings of the research focus on an original normative solution in the form of the author’s concept of sustainability accounting based on conclusions drawn in the light of positive and normative accounting theories. The presented potential research areas are meant to pose the directions of sustainability accounting development. The results of research may determine the future growth, importance and character of sustainability accounting in business, and thus help both shareholders and stakeholders to perceive and use company achievements for sustainable development.

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Hossain, Md Moazzem. "Accounting for biodiversity in Australia." Pacific Accounting Review 29, no. 1 (February 6, 2017): 2–33. http://dx.doi.org/10.1108/par-03-2016-0033.

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Purpose This paper aims to respond to recent calls by Jones (2014) and Jones and Solomon (Accounting, Auditing & Accountability Journal, 2013) for more studies on biodiversity accounting and reporting. In particular, this paper explores biodiversity reporting of the Murray-Darling Basin Authority (MDBA), an Australian public sector enterprise. Design/methodology/approach The paper uses content analysis of MDBA’s published annual reports over the period of 15 years (1998-2012). Archival data (from different government departments) are also used to prepare natural inventory model. Findings The paper finds that although specific species, such as flora and fauna, and habitats-related disclosures have increased over the time, such information still allows only a partial construction of an inventory of natural assets, using Jones’ (1996, 2003) model. However, unlike prior studies that find lack of data availability to be the main impediment for operationalising biodiversity accounting, the abundance of biodiversity data in Australia makes it comparatively easier to produce such a statement. Research limitations/implications Informed by the environmental stewardship framework, the results of this paper suggest that the disclosures made by MDBA are constrained potentially due to its use of traditional accounting mechanisms of reporting that only allow tradable items to be reported to stakeholders. An alternative reporting format would be more relevant to stakeholder groups who are more interested in information regarding quality and availability of water, and loss of biodiversity in the basin area rather than the financial performance of the MDBA. Originality/value Although there are a growing number of studies exploring biodiversity reporting in Australia, this paper is one of the earlier attempts to operationalise biodiversity (particularly habitats, flora and fauna) within the context of an Australian public sector enterprise.

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Danescu, Tatiana, and Luminita Rus. ""Comparative Study On Accounting Models ""cash"" And ""accrual"" "." Annales Universitatis Apulensis Series Oeconomica 2, no. 15 (December 31, 2013): 424–31. http://dx.doi.org/10.29302/oeconomica.2013.15.2.7.

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DO, Sangho. "Comparative Analysis of Research Models in Behavioral Accounting." Tax Accounting Research ll, no. 28 (June 2011): 137–49. http://dx.doi.org/10.35349/tar.2011..28.007.

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Parmley, Janice E., and William K. Parmley. "A Comparative Study of Computerized Applications in Accounting." Journal of Education for Business 63, no. 2 (November 1987): 88–91. http://dx.doi.org/10.1080/08832323.1987.10117284.

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Maelah, Ruhanita, Zakiah Muhammaddun Mohamed, Rosiati Ramli, and Aini Aman. "Internship for accounting undergraduates: comparative insights from stakeholders." Education + Training 56, no. 6 (August 5, 2014): 482–502. http://dx.doi.org/10.1108/et-09-2012-0088.

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Purpose – This study utilises an internship framework to justify the need for feedback from all three groups of internship stakeholders. The purpose of this paper is to determine the benefits, skills, and outcomes students gained through internships from the perspective of students, university and employers. Design/methodology/approach – A set of structured questionnaires was used to survey the perceptions of students, university and employers of an accounting internship. A total of 172 responses were analysed. Findings – Findings show that all three groups of stakeholders perceived that students benefit from the internship programme. They also perceived that an internship provides the students with both the technical and soft skills required in the marketplace. However, the mean score and ranking differ among the students, university and employers. Research limitations/implications – The study was conducted based on feedback on a single accounting programme. Therefore any characteristics inherent in this sample that differ from the overall population of accounting programmes could bias the results and limit its generalisability and any associated inferences. Questionnaire responses should be interpreted with caution as perceptions and self-insights are subjective and may or may not be reflective of reality. This study falls short of putting forward any reasons why results differ from previous studies or why the mean scores of the three stakeholders all differ. Further research may take into consideration a comparison of internship programmes across institutions and disciplines. Future studies can also use the reflection approach and interview to better explain the benefits and skills developed through accounting internship programmes. Practical implications – Practically, findings from this study provide feedback to the students, university and employers to continuously improve accounting internship for undergraduate accounting programmes. Social implications – Social implications lie within the research framework that emphasises the student learning experience, university support through theoretical understanding and employer contribution through the practical component. Originality/value – Internships have become part of an accounting curriculum in many universities globally. To date, most studies on internship practices are limited in scope and focus on feedback from a single perspective. This study fills the gap in the literature by conducting a perception-based survey of internship stakeholders: students, university and employers, on benefits and skills acquired through internship.

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Hoogendoorn, Martin N. "Accounting and taxation in Europe — A comparative overview." European Accounting Review 5, sup1 (January 1996): 783–94. http://dx.doi.org/10.1080/09638189600000050.

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Journal articles on the topic 'Accounting Accounting Accounting Accounting Comparative accounting'

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