Relevant bibliographies by topics / Accounting and analysis

Contents

  1. Journal articles
  2. Dissertations / Theses
  3. Books
  4. Book chapters
  5. Conference papers
  6. Reports

Academic literature on the topic 'Accounting and analysis'

Author: Grafiati
Published: 28 May 2022
Last updated: 31 July 2025

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Journal articles on the topic "Accounting and analysis"

1

A. Soudatti, Manjula. "Ratio Analysis Management Accounting." International Journal of Science and Research (IJSR) 12, no. 10 (2023): 538–39. http://dx.doi.org/10.21275/sr231002210500.

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Heck, Jean L., and Robert E. Jensen. "AN ANALYSIS OF THE EVOLUTION OF RESEARCH CONTRIBUTIONS BY THE ACCOUNTING REVIEW, 1926–2005." Accounting Historians Journal 34, no. 2 (2007): 109–41. http://dx.doi.org/10.2308/0148-4184.34.2.109.

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In her presidential message to the American Accounting Association (AAA) in August 2005, Judy Rayburn discussed the issue of the relatively low citation rate for accounting research compared to finance, management, and marketing. Rayburn concluded that accounting's low citation rate was due to a lack of diversity in topics and research methods. In this paper, we provide a review of the AAA's flagship journal, The Accounting Review (TAR), following its 80 years of publication, and describe why some recent AAA leaders believe that significant changes should be made to the journal's publication a
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Patil, Dr Parashram Jakappa. "An Ecological Analysis of Forest Accounting." International Academic Journal of Innovative Research 05, no. 01 (2018): 109–27. http://dx.doi.org/10.9756/iajir/v5i1/1810010.

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Kravchenko, Olena, Natalia Nebaba, and John O. Aiyedogbon. "Blockchain technologies in accounting: bibliometric analysis." Accounting and Financial Control 4, no. 1 (2023): 14–29. http://dx.doi.org/10.21511/afc.04(1).2023.02.

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The purpose of the paper is to conduct a bibliometric analysis of scientific literature on the use of blockchain technologies in accounting for the period 2013–2022 based on the use of a number of special methods and tools, including Scopus and WoS, VOSviewer, Publish or Perish, Google Trends, and Google Books Ngram Viewer. Based on the results of the bibliometric analysis of relevant scientific publications, a map of the relationships between the concepts of «blockchain» and «accounting» with other categories was formed, which allowed identifying seven clusters. Based on the results of the an
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Nascimento, Sabrina Santos, and Marines Luiza Guerra Dotto. "Environmental Accounting: Analysis of Sustainable Accounting Practices." Scientific Journal of Applied Social and Clinical Science 5, no. 3 (2025): 1–15. https://doi.org/10.22533/at.ed.216532520027.

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Stalin, DC, and Mahmoud Manayseh. "Accounting Software Analysis of the Oman Organizations’ Accounting Information System." Shanlax International Journal of Management 11, no. 1 (2023): 11–16. http://dx.doi.org/10.34293/management.v11i1.6377.

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The purpose of this study is to qualitatively explain the quality of accounting application systems in order to promote the performance of a small, medium and large Sultanate of Oman company’s financial sector. The method used in this study is a semi-structured interview with whistleblowers regarding the quality of accounting information as a corporate budget accountant. As a result, high-quality accounting application systems analyze existing accounting information systems for quality such as security, accessibility, reliability, data integration, and accurate and timely information availabil
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Abbasova, S. "Analysis of behavioral factors in management accounting research." Siberian Financial School, no. 3 (October 22, 2024): 100–108. http://dx.doi.org/10.34020/1993-4386-2024-3-100-108.

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The adoption of accounting as a social science suggests that subsequent development is associated with both the study of its role in real social and institutional contexts, and the study of behavioral factors of the activities of those responsible for the development of professional accounting judgments of persons and managers making decisions based on accounting information. However, today researchers do not fully assess the actual problem of studying the behavioral (behavioral) aspects of the activities of accounting specialists as significant factors affecting the functioning of the account
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Humaira, Rauzhatul, Yusri Hazmi, Jihan Nabila, and Fajar Ardiansyah. "Debt Accounting System Analysis in Accounting Information Systems." West Science Interdisciplinary Studies 2, no. 07 (2024): 1357–62. http://dx.doi.org/10.58812/wsis.v2i07.1069.

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The Debt Information System and Accounting Information System support and collaborate with each other to ensure that the company's financial information is well managed, regulatory compliance is maintained, and the right business decisions can be taken. This research uses a literature study method with the data used is secondary data. The research results show that the Debt Accounting System and the Accounting Information System are interrelated in processing and producing financial reports, especially in this case company debt. This is also supported by the sophistication of information techn
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Edem, Dorothy Aje Patrick, Lateef Olumide Mustapha, and Elsie Ebele Edochie. "National Culture and Accounting Professionalism: A Conceptual Analysis." European Journal of Accounting, Auditing and Finance Research 10, no. 7 (2022): 63–75. http://dx.doi.org/10.37745/ejaafr.2013/vo10.n7pp6375.

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Professionalism has become a trending issue in accounting practice because it accentuates the obligation of accountants in a nation. It spans all the facets of accounting including auditing, management accounting and financial accounting to mention but a few. In reality, accounting professionalism is influenced by numerous factors. Prevalent among these factors is the cultural construct of a society or nation. Culture affects accounting professionalism to varying degrees depending on the disposition of accountants within that nation or in the global scene. More so, the influence of culture on
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Dwianika, Agustine, Edi Purwanto, Yohanes Totok Suyoto, and Endang Pitaloka. "Bibliometrics Analysis of Green Accounting Research." International Journal of Energy Economics and Policy 14, no. 1 (2024): 349–58. http://dx.doi.org/10.32479/ijeep.15055.

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This research delves into Green Accounting, which integrates environmental considerations into traditional accounting practices. Green Accounting has garnered significant attention in the context of heightened global ecological awareness and sustainability efforts. The study examines the trends in Green Accounting publications, investigating various aspects such as subject areas, types of publications, and international dissemination. The objectives encompass analyzing publication trends from 1992 to mid-2023 and identifying influencing factors, exploring the implications of different publicat
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Dissertations / Theses on the topic "Accounting and analysis"

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陳炳文 and Ping-man Chan. "Environmental accounting with ISO 14000." Thesis, The University of Hong Kong (Pokfulam, Hong Kong), 1997. http://hub.hku.hk/bib/B30497504.

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Chan, Ping-man. "Environmental accounting with ISO 14000 /." Hong Kong : University of Hong Kong, 1997. http://sunzi.lib.hku.hk/hkuto/record.jsp?B18734637.

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Sturgill, Olivia. "An Analysis of Robotic Process Automation for Accountants." Digital Commons @ East Tennessee State University, 2020. https://dc.etsu.edu/honors/638.

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The objective of this thesis paper is to answer the question: is robotic process automation efficient/beneficial and should accountants consider its implementation? For accountants, robotic process automation is a software that “perform[s] tasks such as processing sales and financial transactions, managing data, communicating between different systems, and access management, as well as monitoring and reporting” (Seasongood, 2016). In order to determine whether or not RPA should be implemented, a survey was found that had over 500 responses from varying companies currently using RPA. A statisti
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Fuerte, Andres. "Accounting Scandals & Regulations: A Cost-Benefit Analysis." Scholarship @ Claremont, 2013. http://scholarship.claremont.edu/cmc_theses/786.

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This purpose of this paper is to assess the effects of increased accounting regulations on financial reporting practices. Specifically, this paper provides an in-depth look into two specific regulations, The Sarbanes-Oxley Act of 2002 (SOX) and the Dodd-Frank Act of 2010. SOX was enacted as a result of the many accounting scandals that occurred in the late 1990s, and its main intention was to reduce the likelihood that fraud would occur by establishing additional oversight and increasing the number of regulations for public accounting firms. This paper examines the costs associated with specif
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Trombetta, Marco. "The economic analysis of accounting regulation : 3 essays." Thesis, University of Oxford, 1998. http://ethos.bl.uk/OrderDetails.do?uin=uk.bl.ethos.302547.

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Vaideeswaran, Lakshmi. "Site analysis and optimisation accounting for process changes." Thesis, University of Manchester, 2001. http://ethos.bl.uk/OrderDetails.do?uin=uk.bl.ethos.506648.

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Wolfe, Simon St John. "An economic analysis of financial institutions' accounting practice." Thesis, University of Southampton, 1996. http://ethos.bl.uk/OrderDetails.do?uin=uk.bl.ethos.243653.

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Bialostozky, Jacques. "Analysis and Empirical Testing of Income Smoothing Using Discretionary Accounting Changes." Scholarship @ Claremont, 2017. http://scholarship.claremont.edu/cmc_theses/1615.

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One way to smooth earnings is to use accounting changes. This paper focuses on discretionary accounting changes as the smoothing device used by firms. This paper tests for smoothing behavior as a function of incentives. The association between the smoothing behavior displayed within a sample of firms and firm-specific explanatory variables is examined.
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Shelton, Austin M. "Analysis of Capabilities Attributed to the Fraud Diamond." Digital Commons @ East Tennessee State University, 2014. https://dc.etsu.edu/honors/213.

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In the thesis “Analysis of Capabilities Attributed to the Fraud Diamond” research was conducted on fraud and what it takes for a person to commit fraud. The focus of this study was on one aspect of the person committing fraud, the capabilities aspect. This aspect is rather new in the accounting world, being first introduced in 2004. There was an analysis conducted on the six attributes of capabilities. The six attributes went through statistical testing. This testing was to determine whether there are significant differences between the attributes. Based on the results of the testing, recommen
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Zha, Jenny. "Voluntary Disclosure of Strategic Alternatives| A Cost-Benefit Analysis." Thesis, University of California, Berkeley, 2016. http://pqdtopen.proquest.com/#viewpdf?dispub=10151008.

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<p> This dissertation studies a firm&rsquo;s decision to voluntarily disclose that it is seeking &ldquo;strategic alternatives,&rdquo; effectively setting out to explore the potential sale or merger of the company. Firms appear to use these voluntary disclosures to maximize shareholder value and credibly convey private information. Voluntary disclosures of strategic alternatives are associated with a three-day return of +5.8 percent on average. Compared to an entropy-balanced control group with similar characteristics in expectation, disclosing firms that are subsequently acquired experience p
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Books on the topic "Accounting and analysis"

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Sigidov, Yuriy, Galina Yasmenko, Elena Oksanich, et al. Accounting and analysis. INFRA-M Academic Publishing LLC., 2022. http://dx.doi.org/10.12737/1867627.

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The textbook outlines the most important aspects of accounting and analysis of assets, liabilities and capital of the organization. The presented material consists of two parts. The first part sets out the concept, tasks and functions of accounting, regulatory regulation of accounting in the Russian Federation, ethical requirements for an accountant; describes the subject and method of accounting, types and structure of accounting accounts and rules for the formation of correspondence accounts; organizational and methodological foundations of economic analysis are considered.&#x0D; The second
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Belousov, Anatoliy, Elena Sheluhina, Liliya Blizno, M. G. Lescheva, and I. N. Bogataya. Environmental accounting and analysis. INFRA-M Academic Publishing LLC., 2023. http://dx.doi.org/10.12737/1019902.

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The textbook deals with topical issues of the organization of environmental accounting, environmental analysis and preparation of financial and non-financial reporting, taking into account the environmental imperative.&#x0D; The theory of sustainable development of economic entities and the possibility of describing this process in the system of accounting coordinates as a prerequisite for the formation of an environmental accounting system of environmental protection activities of business units are reflected.&#x0D; Special attention is paid to the formation of professional competencies of an
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Small Firms Enterprise Development Initiative. and Livewire UK, eds. Accounting analysis records. Project North East, 1996.

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Nikiforova, Elena, and Viktor Shnayder. Fundamentals of accounting analysis. INFRA-M Academic Publishing LLC., 2024. https://doi.org/10.12737/2049706.

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The textbook reveals the theoretical and conceptual foundations of the analysis of accounting statements, defines the areas of analysis of accounting statements, describes approaches to information support; presents theoretical and reinforcing material that forms the conceptual framework of the basics of accounting analysis. The material is systematized by topic and covers the full range of fundamentals of accounting analysis. Meets the requirements of the federal state educational standards of higher education of the latest generation. For students of higher educational institutions studying
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Chepulyanis, Anton, Svetlana Boronenkova, A. Chernenko, and N. Istomina. Strategic accounting and analysis. INFRA-M Academic Publishing LLC., 2022. http://dx.doi.org/10.12737/1842522.

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The textbook discusses the theoretical and methodological foundations of the organization of strategic accounting and analysis. The place of strategic accounting and analysis in the enterprise management system is determined, their goals, tasks and functions are disclosed. The publication describes in detail the special methods and technologies of accounting and analytical support of strategic management, allowing to expand the horizon of management decisions in a dynamic external and internal environment of the company. Special attention is paid to strategic accounting and cost analysis, issu
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Nikiforova, Elena, Lyudmila Kupriyanova, and Ol'ga Shnayder. Management accounting and analysis. INFRA-M Academic Publishing LLC., 2025. https://doi.org/10.12737/2122904.

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The conceptual foundations of management accounting and analysis are revealed, the directions of theoretical and practical skills in assessing and determining effective management decisions are determined. The textbook material forms and consolidates the knowledge of the conceptual framework of managerial accounting and analysis. The main approaches to information support are described; applied tools aimed at ensuring the financial stability of a business are presented, practical situations that reveal its work, approaches to assessing the effectiveness of financial and economic activities bas
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Penman, Stephen H. Accounting for value. Columbia University Press, 2011.

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Harvey, David. Differential reporting: An analysis. Foundation for Manufacturing and Industry, 1996.

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Mel'nik, Margarita, Svetlana Egorova, Lyudmila Yudanova, Natal'ya Kulakova, T. V. Shimohanskaya, and I. M. Dmitrieva. Accounting and analysis: a workshop. INFRA-M Academic Publishing LLC., 2023. http://dx.doi.org/10.12737/1144439.

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The textbook has been developed taking into account the latest changes in accounting regulations, including federal accounting standards FSB 5/2019 "Stocks", FSB 6/2020 "Fixed Assets", FSB 26/2020 "Capital Investments" and the new version of PBU 18/ 02 "Accounting for income tax calculations". It includes methodological recommendations on modeling of business operations and analysis of financial statements of the organization and a workshop on modeling of business operations and analysis of financial statements.&#x0D; Meets the requirements of the federal state educational standards of higher
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McWatters, Cheryl S. Management accounting: Analysis and interpretation. 2nd ed. McGraw-Hill/Irwin, 2001.

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Book chapters on the topic "Accounting and analysis"

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O'Regan, Philip. "International Accounting." In Financial Information Analysis, 4th ed. Routledge, 2025. https://doi.org/10.4324/9781032663777-20.

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Bright, George, and Michael Herbert. "Ratio Analysis." In Mastering Accounting. Macmillan Education UK, 1990. http://dx.doi.org/10.1007/978-1-349-20618-6_17.

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Widdowson, Mark. "Accounting FOR NEURODIVERSITY." In Transactional Analysis, 2nd ed. Routledge, 2023. http://dx.doi.org/10.4324/9781003375890-44.

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Scapens, Robert W. "Statistical Regression Analysis." In Management Accounting. Macmillan Education UK, 1991. http://dx.doi.org/10.1007/978-1-349-21348-1_4.

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Scapens, Robert W. "Statistical Regression Analysis." In Management Accounting. Macmillan Education UK, 1985. http://dx.doi.org/10.1007/978-1-349-18054-7_4.

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Collis, Jill, Andrew Holt, and Roger Hussey. "Financial statement analysis." In Business Accounting. Macmillan Education UK, 2012. http://dx.doi.org/10.1007/978-1-137-00662-2_9.

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Collis, Jill. "Financial Statement Analysis." In Financial Accounting. Macmillan Education UK, 2016. http://dx.doi.org/10.1007/978-1-137-54023-2_8.

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Collis, Jill, Andrew Holt, and Roger Hussey. "Financial statement analysis." In Business Accounting. Macmillan Education UK, 2017. http://dx.doi.org/10.1057/978-1-137-52150-7_10.

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Simmonds, Andy. "Ratio Analysis." In Mastering Financial Accounting. Macmillan Education UK, 1986. http://dx.doi.org/10.1007/978-1-349-18430-9_30.

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Treesa, Jency. "Ratio Analysis." In Accounting for Managers. Routledge India, 2024. https://doi.org/10.4324/9781003461159-9.

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Conference papers on the topic "Accounting and analysis"

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Ballester, Manuel, Jaromir Kaspar, Francesc Massanés, Alexander Hans Vija, and Aggelos K. Katsaggelos. "Simulating diffusion and repulsion of charges in single photon semiconductor detectors." In Adaptive Optics: Methods, Analysis and Applications. Optica Publishing Group, 2024. http://dx.doi.org/10.1364/aopt.2024.fd1.6.

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Keglević Kozjak, Suzana, Tanja Šestanj–Perić, and Zrinka Lacković Vincek. "Comparative Analysis of Cloud-Based and Traditional Accounting." In Ninth International Scientific-Business Conference LIMEN Leadership, Innovation, Management and Economics: Integrated Politics of Research. Association of Economists and Managers of the Balkans, Belgrade, Serbia, 2023. http://dx.doi.org/10.31410/limen.2023.219.

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This article explores the changing landscape of accounting in­formation systems, focusing on the transformative impact of cloud-based technologies. Through an analysis of various studies, we investigate how digital technologies and cloud computing are reshaping accounting para­digms. The global perspective highlights the influence of mobile and cloud approaches on accounting information systems worldwide. Additional­ly, the article examines the challenges and opportunities in implementing cloud accounting systems, offering a comparative analysis that contrasts traditional accounting with cloud
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Zahra, Ladzina Shafira, and Audita Setiawan. "ANALYSIS OF ACCOUNTING STUDENT'S UNDERSTANDING OF BASIC ACCOUNTING CONCEPTS." In Seminar Sosial Politik, Bisnis, Akuntansi dan Teknik (SoBAT) ke-3. LPPM USB YPKP, 2021. http://dx.doi.org/10.32897/sobat3.2021.29.

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The purpose of this study is to empirically prove the differences in understanding. The formulation of the problem is to empirically prove whether there are differences in the understanding of students from high school with a science major and high school majoring in social studies on the basic concepts of accounting. The basic concept of accounting in this study uses the variables of assets, liabilities, and capital. This research was conducted at a private university in West Java. The data is primary data, and the data collection technique is using a questionnaire. The population and sample
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Qasim, Amer, Ghaleb A. El Refae, and Shorouq Eletter. "Metaverse and Accounting Education: Potentials and Opportunities in the Accounting Internship Courses." In 2023 Tenth International Conference on Social Networks Analysis, Management and Security (SNAMS). IEEE, 2023. http://dx.doi.org/10.1109/snams60348.2023.10375474.

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Racolciuc, Adina-Cosmina. "Future accounting professionals perception of the digitisation of the accounting field." In International student scientific conference "Challenges of accounting for young researchers", 8th Edition. Academy of Economic Studies of Moldova, 2024. https://doi.org/10.53486/issc2024.20.

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In the context of the contemporary economy marked by continuous change, globalisation and major technological revolutions, the accounting field is characterised by significant transformations that can be observed from one reporting period to another. More specifically, we observe a continuous development of the role of the accountant in the digital age and for this reason we considered essential an analysis of the perception of future accounting professionals regarding the digitization of the financial accounting field. Therefore, our study will focus on meeting the following objectives: O1- e
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Halkin, V. V. "THE PROBLEM OF LEGAL REGULATION OF LONG SERVICE BENEFITS FOR ACCOUNTANTS: ANALYSIS OF THE LEGISLATIVE GAP." In FOOD SECURITY OF UKRAINE IN THE CONDITIONS OF POST-WAR RECOVERY: GLOBAL AND NATIONAL DIMENSIONS. MYKOLAIV NATIONAL AGRARIAN UNIVERSITY, 2025. https://doi.org/10.31521/978-617-7149-86-5-88.

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Аccounting is a mandatory type of accounting, which is carried out continuously from the date of registration of an enterprise, institution or organization. To ensure accounting, business entities independently choose the forms of its organization and are determined with the staff units of the accounting service headed by the chief accountant, as well as with material incentives.
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"The Relationship between Financial Accounting and Tax Accounting and Its Coordination Analysis." In 2018 2nd International Conference on Education Technology and Social Science. Clausius Scientific Press, 2018. http://dx.doi.org/10.23977/etss.2018.12507.

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Wang, Lin. "Analysis of the Influence of New Accounting Standards on Enterprise Financial Accounting." In Proceedings of the 2019 4th International Conference on Financial Innovation and Economic Development (ICFIED 2019). Atlantis Press, 2019. http://dx.doi.org/10.2991/icfied-19.2019.75.

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Kang, Yao. "Fusion analysis of management accounting and financial accounting based on data mining." In International Conference on Cyber Security, Artificial Intelligence, and Digital Economy (CSAIDE 2022), edited by Yuanchang Zhong. SPIE, 2022. http://dx.doi.org/10.1117/12.2647107.

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Lewis, Patrick, Vance Murray, and Christopher Mattson. "Accounting for Changing Customer NeedsWith s-Pareto Frontiers." In 13th AIAA/ISSMO Multidisciplinary Analysis Optimization Conference. American Institute of Aeronautics and Astronautics, 2010. http://dx.doi.org/10.2514/6.2010-9039.

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Reports on the topic "Accounting and analysis"

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Meltzer, David. Accounting for Future Costs in Medical Cost-Effectiveness Analysis. National Bureau of Economic Research, 1997. http://dx.doi.org/10.3386/w5946.

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Fratto, Chiara, and Harald Uhlig. Accounting for Post-Crisis Inflation and Employment: A Retro Analysis. National Bureau of Economic Research, 2014. http://dx.doi.org/10.3386/w20707.

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Scherer, Carolynn P., and Kristen E. Klasky. Nuclear Material Accounting and Control for Practitioners, Training Analysis and Design. Office of Scientific and Technical Information (OSTI), 2017. http://dx.doi.org/10.2172/1396162.

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Osmin, W. L., and I. K. Paik. Safety analysis forseismic motion of control rods accounting for rod misalignment. Office of Scientific and Technical Information (OSTI), 1992. http://dx.doi.org/10.2172/10174857.

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Karpunin, A. Yu, and E. V. Karpunina. Distance course "Accounting, analysis and taxation of economic entities. Part 1". OFERNIO, 2018. http://dx.doi.org/10.12731/ofernio.2018.23686.

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Traoré, Fousseini, Alhassane Camara, and Kike Yra Fonton. A comparative analysis of updating and balancing methods for social accounting matrices. International Food Policy Research Institute, 2020. http://dx.doi.org/10.2499/p15738coll2.136394.

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Newell, Richard, William Pizer, and Brian Prest. The Shadow Price of Capital: Accounting for Capital Displacement in Cost Benefit Analysis. National Bureau of Economic Research, 2023. http://dx.doi.org/10.3386/w31526.

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Breisinger, Clemens, Juneweenex Mbuthia, Lensa Omune, Joshua Laichena, Daniel Omanyo, and Benson Kiriga. Updated social accounting matrices for Kenya: An instrument for policy analysis and simulation. International Food Policy Research Institute, 2023. http://dx.doi.org/10.2499/p15738coll2.136774.

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Petroni, Kathy, and Douglas Shackelford. Managing Annual Accounting Reports to Avoid State Taxes: An Analysis of Property-Casualty Insurers. National Bureau of Economic Research, 1998. http://dx.doi.org/10.3386/w6590.

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Zhang, Jiayi. Mepsy Methodology: Model and Approach for Climate Impact Analysis. CLASP, 2025. https://doi.org/10.70098/ouan6240.

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Mepsy is CLASP’s appliance and equipment climate impact calculator. It’s designed for policymakers, researchers, and other industry stakeholders to model different policy scenarios and measure their impact. Mepsy uses a “bottom-up” accounting approach, considering the number of appliances in use in a country, the energy performance of representative products, the climate-intensity of the local power grid, and other variables to analyze the electricity use, carbon dioxide emissions, and consumer energy costs associated with a given policy scenario. Wherever possible, the calculator references p
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