Log in

Relevant bibliographies by topics / Accounting and control process / Journal articles

To see the other types of publications on this topic, follow the link: Accounting and control process.

Journal articles on the topic 'Accounting and control process'

Author: Grafiati

Published: 28 May 2022

Last updated: 31 July 2025

Create a spot-on reference in APA, MLA, Chicago, Harvard, and other styles

Select a source type:

Consult the top 50 journal articles for your research on the topic 'Accounting and control process.'

Next to every source in the list of references, there is an 'Add to bibliography' button. Press on it, and we will generate automatically the bibliographic reference to the chosen work in the citation style you need: APA, MLA, Harvard, Chicago, Vancouver, etc.

You can also download the full text of the academic publication as pdf and read online its abstract whenever available in the metadata.

Browse journal articles on a wide variety of disciplines and organise your bibliography correctly.

1

Lee, Jang-Hyung. "The Relationship Internal Accounting Control, Information Process Control and Performance of Accounting Information System." Korean Association Of Computers And Accounting 20, no. 1 (2022): 1–22. http://dx.doi.org/10.32956/kaoca.2022.20.1.1.

Full text

Abstract:

Internal accounting controls are the methods and procedures that firms use to ensure the validity and accuracy of their accounting informations. In the information age, businesses process information and are subject to information processing control. Furthermore, information processing control will affect the performance of the accounting information system. The purpose of this study is to examine the relationship between the components of the internal accounting management system, information processing control and the performance of the accounting information system. To this end, hypot

APA, Harvard, Vancouver, ISO, and other styles

2

Gélinas, René. "Accounting for Specifications in Statistical Process Control." International Journal of Quality & Reliability Management 11, no. 6 (1994): 57–64. http://dx.doi.org/10.1108/02656719410064676.

Full text

APA, Harvard, Vancouver, ISO, and other styles

3

Bryer, Rob. "Accounting and control of the labour process." Critical Perspectives on Accounting 17, no. 5 (2006): 551–98. http://dx.doi.org/10.1016/j.cpa.2003.06.010.

Full text

APA, Harvard, Vancouver, ISO, and other styles

4

Heriberto, Pérez-Romero. "Process Cost Accounting Application in Logistics Control." Journal of Economics, Finance And Management Studies 4, no. 09 (2021): 1678–89. https://doi.org/10.47191/jefms/v4-i9-11.

Full text

Abstract:

The last two decades were marked by rationalization and optimization measures in many industrial companies. Optimizing operational logistics plays a particularly important role. Adjustments and changes in internal logistics are particularly delicate, as this area plays a key role in the value chain due to the timely supply of raw materials and operational resources, while internal logistics often have great potential for cost savings. This article addresses the issue of logistics control through the application of cost accounting by processes to carry out a control that allows knowing and impr

APA, Harvard, Vancouver, ISO, and other styles

5

Adam, Helmy. "Accounting Dilemma and Health Care’s Accounting Control." American Journal of Economics and Business Innovation 3, no. 3 (2024): 4253. http://dx.doi.org/10.54536/ajebi.v3i3.3559.

Full text

Abstract:

This study aims to describe the phenomenon of accounting dilemma in the accountingization process of health services as part of the implementation of New Public Management in Indonesia. This study uses the case study method in two public hospitals owned by the Provincial Government in Indonesia. The results show that the dilemma is related to the doubts of accountants regarding the implementation of quality control and cost control as the implications of the national health insurance system implemented by the government. Conflicts of interests, idealism, society’s interests, and the demands of

APA, Harvard, Vancouver, ISO, and other styles

6

Dahal, Rewan Kumar. "Management Accounting and Control System." NCC Journal 3, no. 1 (2018): 153–66. http://dx.doi.org/10.3126/nccj.v3i1.20258.

Full text

Abstract:

A larger entity of the cost management system which assists executives in fulfilling organizational objectives is known as management accounting and control system (MACS). It is used for planning, monitoring and control of different organizational activities, to optimize the use of resources, to support the process of decision making and to the performance evaluation process. The scope of the MACS can be divided into two broad groups: technical considerations and behavioral considerations. Technical considerations fall into two categories: (i) the relevance of information generated and (ii) th

APA, Harvard, Vancouver, ISO, and other styles

7

БАДЕЕВА, Е. А., Ю. В. МАЛАХОВА, and И. В. САЗОНОВА. "INTERNAL FINANCIAL CONTROL OF ACCOUNTING ACCOUNTING PROCEDURES." Экономика и предпринимательство, no. 8(169) (August 30, 2024): 1150–57. http://dx.doi.org/10.34925/eip.2024.169.8.216.

Full text

Abstract:

Бухгалтерский учет выступает информационной моделью учетного процесса жизнедеятельности экономического субъекта и представляет собой ключевое инструментальное средство управления финансовыми ресурсами и принятия эффективных бизнес-решений, однако он имеет свои ограничения. Нивелировать корпоративные финансовые проблемы присущие современному учету призван внутренний финансовый контроль ведения учетных процедур. Раскрыты нормативные акты, определяющие основы и порядок организации системы внутреннего финансового контроля бухгалтерских процедур. Приведена классификация внутрифирменного финансового

APA, Harvard, Vancouver, ISO, and other styles

8

Aizenshtat, D. A., D. E. Dokuchaev, and S. V. Smirnov. "Control of Production Process Material Flows." Intellekt. Sist. Proizv. 22, no. 4 (2024): 32–36. https://doi.org/10.22213/2410-9304-2024-4-32-37.

Full text

Abstract:

The article considers mathematical models and algorithms for material flowcontrolin production. Production of bakery goods and downhole equipment are taken as areas of application. Limitations, associated with the specifics of production entities in each area are described, in particular, effective utilization of enterprise warehouse reserves to ensure production process alterations to adapt the plan to market variability in terms of the supply cost and price levels of the manufactured products. It is proposed to automate the enterpriseactivities related to delivery orderplacement for interact

APA, Harvard, Vancouver, ISO, and other styles

9

Avendaño Calderón, Orlando. "La contametría y su utilidad para el control organizacional." Contabilidad y Auditoría, no. 59 (June 13, 2024): 89–118. https://doi.org/10.56503/contabilidad_y_auditoria/nro.59(30)/3025.

Full text

Abstract:

Countermetrics, or Accountics, is a subfield of Accounting that is responsible for measuring, valuing and representing accounting facts in a manner that is faithful to reality. It is worth mentioning that there is very little study and epistemological development on Countermetrics, however, it is known that it uses mathematics, statistics and accounting logic to measure and evaluate the wealth generation process. Specifically, Countermetrics is proposed as an effective system in organizational control, having as its object of evaluation the processes that produce data that represent the financ

APA, Harvard, Vancouver, ISO, and other styles

10

Mraović, Branka. "Labour process theory and critical accounting: Conceptualising managerial control." Corporate Ownership and Control 2, no. 2 (2005): 48–64. http://dx.doi.org/10.22495/cocv2i2p5.

Full text

Abstract:

This paper examines the need to limit managerial control in the corporate world, by using the contribution of the labour process theory and critical accounting, in which the theoretical complementarity of these two scientific disciplines is pointed out. Neither labour process nor accounting are mere technical phenomena, but should be placed in the totality of social relations, which means the context of alienating effects of the capitalist mode of production. Relying on the works by Braverman, Tinker and Thompson, this paper is the introduction to an interdisciplinary methodology based on Marx

APA, Harvard, Vancouver, ISO, and other styles

11

Zaborowski, Mirosław. "The EPC II Theory. Accounting in Enterprise Business Process Control Systems." Management and Production Engineering Review 3, no. 1 (2012): 71–91. http://dx.doi.org/10.2478/v10270-012-0008-y.

Full text

Abstract:

The EPC II Theory. Accounting in Enterprise Business Process Control Systems The 1 to 1 relationships of charts of accounts, accounting journals and tables of accounting records with corresponding tables of accounts, business transactions and transactional records in the framework EPC II system have been presented in the paper. These tables are the main information kinds, that is tables in which one can write down all information needed for management and business process control in any enterprise, or they are composed of them. In this way it has been shown that the Theory of Enterprise Proces

APA, Harvard, Vancouver, ISO, and other styles

12

Kabouris, J. C., and A. P. Georgakakos. "Accounting for Different Time Scales in Activated Sludge Process Control." Water Science and Technology 26, no. 5-6 (1992): 1381–90. http://dx.doi.org/10.2166/wst.1992.0581.

Full text

Abstract:

A multirate approach is presented for the integration and discrete linearization of the activated sludge dynamics, that can be readily incorporated in optimal control and uncertainty propagation algorithms. This procedure fully accounts for the existence of multiple time-scale clusters in the activated sludge process and lends itself to a computationally efficient implementation. The method is verified in a computational case study involving a reduced-order version of the IAWPRC model.

APA, Harvard, Vancouver, ISO, and other styles

13

Werner, Michael. "Financial process mining - Accounting data structure dependent control flow inference." International Journal of Accounting Information Systems 25 (May 2017): 57–80. http://dx.doi.org/10.1016/j.accinf.2017.03.004.

Full text

APA, Harvard, Vancouver, ISO, and other styles

14

Khosiev, B. N., G. Ya Ostaev, and O. O. Zlobina. "Step-process control accounting of costs for growing grain crops." Buhuchet v sel'skom hozjajstve (Accounting in Agriculture), no. 3 (March 18, 2024): 156–65. http://dx.doi.org/10.33920/sel-11-2403-02.

Full text

Abstract:

The article discusses the concept of step-process control and the methodology for its implementation in relation to accounting for the financial results of an agricultural organization. Using this approach to internal control, controllers and auditors will be able to cover the main areas of business development and verification of financial results, avoid duplication of work, and also reduce the time required to conduct an audit.

APA, Harvard, Vancouver, ISO, and other styles

15

Avakh Darestani, Soroush, and Mina Nasiri. "Statistical process control." International Journal of Quality & Reliability Management 33, no. 1 (2015): 2–24. http://dx.doi.org/10.1108/ijqrm-08-2013-0130.

Full text

Abstract:

Purpose – In this context, process capability indices (PCI) reveal the process zones base on specification limits (SLs). Most of the research on control charts assumed certain data. However, to measure quality characteristic, practitioners sometimes face with uncertain and linguistic variables. Fuzzy theory is one of the most applicable tools which academia has employed to deal with uncertainty. The paper aims to discuss these issues. Design/methodology/approach – In this investigation, first, fuzzy and S control chart has been developed and second, the fuzzy formulation of the PCIs such as C

APA, Harvard, Vancouver, ISO, and other styles

16

Luis Duarte Ribeiro, José, Carla Schwengber ten Caten, and Celso Fritsch. "Integrated process control." International Journal of Quality & Reliability Management 18, no. 4 (2001): 444–64. http://dx.doi.org/10.1108/02656710110387049.

Full text

APA, Harvard, Vancouver, ISO, and other styles

17

ZVYAGIN, Sergei A., Yurii I. TRESHCHEVSKII, and Inna E. STRYGINA. "Using forensic accounting information in financial control." International Accounting 26, no. 9 (2023): 1013–37. http://dx.doi.org/10.24891/ia.26.9.1013.

Full text

Abstract:

Subject. This article examines the theoretical and methodological problems of using forensic accounting information in financial control. Objectives. The article aims to analyze the framework of categories and concepts associated with forensic accounting information, investigate the process of transformation of accounting information and its subsequent deformation as a consequence of illegal and unlawful influence, and to form and analyze possible options and areas of distribution (movement) of forensic accounting information in various economic situations in the object environment of accounti

APA, Harvard, Vancouver, ISO, and other styles

18

Omelchenko, Elena Yu, and Elena I. Zatsarinnaya. "DIGITAL RUBLE: ISSUES OF ACCOUNTING AND CONTROL." EKONOMIKA I UPRAVLENIE: PROBLEMY, RESHENIYA 12/4, no. 141 (2023): 227–34. http://dx.doi.org/10.36871/ek.up.p.r.2023.12.04.031.

Full text

Abstract:

The article examines the essence and purpose of the digital ruble, defines the accounting and control procedure, methods of interaction with other forms of payments, provides explanations on the use of the digital ruble, customer identification, and the role of credit institutions in the process of introducing a new means of payment and transfer.

APA, Harvard, Vancouver, ISO, and other styles

19

Liu, Zheyuan. "The internal control method of modern management accounting information system." International Journal of Business and Management 1, no. 1 (2023): 15. http://dx.doi.org/10.56028/ijbm.1.1.15.2023.

Full text

Abstract:

As we all know, the traditional accounting information system is mainly through manual management to achieve supervision and management, so accounting personnel in the use of the process, can not avoid the mistakes in the daily work and other problems, in order to effectively protect the security, scientific, accuracy of accounting information, by combining the modern management accounting information system and enterprise resource planning system, The budget control, collaborative processing and process control are fully integrated into the internal control mode of accounting information syst

APA, Harvard, Vancouver, ISO, and other styles

20

BONDARENKO, Olha, and Hanna KLOKOVA. "Tax accounting and reporting in the tax administration system." Economics. Finances. Law 12/1, no. - (2022): 18–20. http://dx.doi.org/10.37634/efp.2022.12(1).4.

Full text

Abstract:

The paper is devoted to topical issues of tax accounting. The research topic is very important because it provides information to external and internal users in order to control the process of accrual, completeness and timely payment of taxes. Since the tax legislation is changing at a very fast pace and every accountant must be competent in these changes, as well as be involved in the control of the assessment of taxes and their timely payment. This also applies to the corporate income tax, because accounting for indicators related to this tax is in some way the most difficult. Disclosure of

APA, Harvard, Vancouver, ISO, and other styles

21

Amaliah, Tri Handayani, Lukman Pakaya, Sahmin Noholo, et al. "Does the Actualization of Cultural Insights in the Accounting Curriculum Contribute to Students' Perceptions of Ethics?" Atestasi : Jurnal Ilmiah Akuntansi 7, no. 2 (2024): 673–84. http://dx.doi.org/10.57178/atestasi.v7i2.597.

Full text

Abstract:

This study examines the effect of culture-based accounting models on students' perceptions of ethics. This study used an experimental method using a post-test-only group design. Participants in this study were accounting students of Gorontalo State University in two classes of Business Ethics and Accountant Profession courses. The participants were classified into an experimental group (25 students) and a control group (16 students). This research proves that the integrated accounting learning model of cultural insights shapes students' perceptions of ethics. The results showed a significant d

APA, Harvard, Vancouver, ISO, and other styles

22

Box, George E. P. "Process adjustment and quality control." Total Quality Management 4, no. 2 (1993): 215–28. http://dx.doi.org/10.1080/09544129300000030.

Full text

APA, Harvard, Vancouver, ISO, and other styles

23

Chiu, Tiffany, and Mieke Jans. "Process Mining of Event Logs: A Case Study Evaluating Internal Control Effectiveness." Accounting Horizons 33, no. 3 (2019): 141–56. http://dx.doi.org/10.2308/acch-52458.

Full text

Abstract:

SYNOPSISThis paper aims at adopting process mining to evaluate the effectiveness of internal control using a real-life event log. Specifically, the evaluation is based on the full population of an event log and it contains four analyses: (1) variant analysis that identifies standard and non-standard variants, (2) segregation of duties analysis that examines whether employees violate segregation of duties controls, (3) personnel analysis that investigates whether employees are involved in multiple potential control violations, and (4) timestamp analysis that detects time-related issues includin

APA, Harvard, Vancouver, ISO, and other styles

24

Gusev, Sergey. "INFORMATION SYSTEMS SOFTWARE DEVELOPMENT PROCESS CONTROL." Applied Mathematics and Control Sciences, no. 2 (June 28, 2019): 23–39. http://dx.doi.org/10.15593/2499-9873/2019.2.02.

Full text

Abstract:

The purpose of this work is to provide decision support for the management of software development information systems. The novelty of the results is determined by the fact that the developed models and algorithms for managing the process of developing information systems software provide an increase in the quality of management decisions by ensuring the accounting of uncertainty in the estimates of experts at the initial stage of the project, automated calculation of the volume of changes as a proportion of requirements implemented in the previous stages/iterations and affected by the impleme

APA, Harvard, Vancouver, ISO, and other styles

25

Мorozova, N. G., та Zh M. Korzovatykh. "Trajectories of an accountant professionʼs transformation in conditions of digitalization". E-Management 5, № 1 (2022): 93–100. http://dx.doi.org/10.26425/2658-3445-2022-5-1-93-100.

Full text

Abstract:

The article analyses related to the harmonisation of the accounting system trends in an accountant and auditor professions of in the context of economic processes' globalization and digitalisation, and the cardinal transformation of the fiscal authorities, tax regimes and government structures work. The purpose of this paper is to assess an accountant and auditor professions' transformation under the impact of the dynamically developing and actively implemented modern technological and multifunctional digital information systems in the accounting process. The authors consider the relationship

APA, Harvard, Vancouver, ISO, and other styles

26

Li, Feifeng, and Gang Fang. "Process-Aware Accounting Information System Based on Business Process Management." Wireless Communications and Mobile Computing 2022 (May 9, 2022): 1–15. http://dx.doi.org/10.1155/2022/7266164.

Full text

Abstract:

In order to improve based on financial shared services, enterprises can better promote the establishment, deepening, and optimal development of their own management accounting informatization. This paper introduces BPM system, analyzes the process perception accounting information system of business process management, and verifies that process perception can promote the research of accounting information system with the help of case analysis. Based on the problems, optimization scheme, and optimization effect of JKJT accounting informatization in a city, this paper makes a practical analysis

APA, Harvard, Vancouver, ISO, and other styles

27

SHENDRYHORENKO, Maryna, and Vitaliia LIADSKA. "Accounting in a digital economy." Economics. Finances. Law, no. 1/1 (January 27, 2021): 19–21. http://dx.doi.org/10.37634/efp.2021.1(1).4.

Full text

Abstract:

Under modern economic conditions, the trend towards automation and modernization of systems is growing rapidly. This also applies to accounting, as all businesses need to automate this process. Currently, the owners of enterprises, institutions, organizations are in demand for qualified professionals in the field of accounting, analysis, control and taxation. The profession of accountant is always in demand in the labor market. It has undergone significant changes, with the transition to a market economy, which gave impetus to the development of new technologies that have been introduced into

APA, Harvard, Vancouver, ISO, and other styles

28

Ragan, Joseph, Christopher Puccio, and Brandon Talisesky. "Accounting Control Technology Using SAP: A Case-Based Approach." American Journal of Business Education (AJBE) 7, no. 4 (2014): 349–60. http://dx.doi.org/10.19030/ajbe.v7i4.8846.

Full text

Abstract:

The Sarbanes-Oxley Act (SOX) revolutionized the accounting and audit industry. The use of preventative and process controls to evaluate the continuous audit process done via an SAP ERP ECC 6.0 system is key to compliance with SOX and managing costs. This paper can be used in a variety of ways to discuss issues associated with auditing and testing of internal controls. A case study is provided to effectively teach SAP system controls in undergraduate/graduate courses in auditing and information systems.

APA, Harvard, Vancouver, ISO, and other styles

29

Sarafyan, Luiza. "CONTROL FUNCTIONS OF ACCOUNTING IN PUBLIC PROCUREMENT." Economics, Finance and Accounting 2, no. 14 (2024): 67. http://dx.doi.org/10.59503/29538009-2024.2.14-67.

Full text

Abstract:

When applying control levers in the process of implementation of public procurement, it is necessary to take into account the relationship between public sector accounting and public procurement, identifying the relationships between the legal frameworks regulating the above areas. Introduced in recent years, public sector accounting standards, legislation, and legislative and by-laws governing public procurement are closely related to each other and complement each other; moreover, during accounting, control over expenditures in the field of public procurement is implemented in practice. The

APA, Harvard, Vancouver, ISO, and other styles

30

Platov, Alexey, Munir Kalemulloev, and Shakhlo Zikirova. "Management accounting in the context of digitalization." SHS Web of Conferences 106 (2021): 01037. http://dx.doi.org/10.1051/shsconf/202110601037.

Full text

Abstract:

This article examines aspects of digitalization as a way to optimize management accounting and control the movement of inventory of enterprises. Revealed the advantages that digitalization provides for management accounting at the enterprise. The stages of the process of digitalization of management accounting of an enterprise are described. Within the framework of the process approach, an algorithm for forming a digital model of an effective management accounting process is constructed. On the basis of the proposed algorithm, a digital model of the process of management accounting and control

APA, Harvard, Vancouver, ISO, and other styles

31

Schafer, Brad A., and Kathy Hurtt. "The Lemonade Stand: A Teaching Case for Developing an Information System for the Revenue Process." AIS Educator Journal 1, no. 1 (2006): 5–10. http://dx.doi.org/10.3194/aise.2006.1.1.5.

Full text

Abstract:

For this case, each student assumes the role of an accountant and system designer developing a company's accounting software application. The student is provided with company background information and relevant revenue processes for Schafer Lemonade Stand Company. Using a relatively simple business plan, each student documents the system and designs and implements a computerized application to record and report all of the necessary information for the revenue process of the business. By completing the requirements of the case, the student integrates the concepts of database design (data modeli

APA, Harvard, Vancouver, ISO, and other styles

32

Durand, Helen. "On accounting for equipment-control interactions in economic model predictive control via process state constraints." Chemical Engineering Research and Design 144 (April 2019): 63–78. http://dx.doi.org/10.1016/j.cherd.2019.01.028.

Full text

APA, Harvard, Vancouver, ISO, and other styles

33

McLean, Tom. "Bureaucratic and craft administration of the production process: the formation of accounting and non-accounting control arrangements." Management Accounting Research 7, no. 1 (1996): 119–34. http://dx.doi.org/10.1006/mare.1996.0006.

Full text

APA, Harvard, Vancouver, ISO, and other styles

34

Mandal, Pathik. "Data Quality in Statistical Process Control." Total Quality Management & Business Excellence 15, no. 1 (2004): 89–103. http://dx.doi.org/10.1080/1478336032000149126.

Full text

APA, Harvard, Vancouver, ISO, and other styles

35

Murugan, Dr P. Sundara Bala, Dr Arasuraja Ganesan, Dr Prabakaran Paranthaman, and Dr V. Aruna. "Feasibility Design and Analysis of Process-aware Accounting Information System for Business Management." Indian Journal of Information Sources and Services 14, no. 2 (2024): 56–62. http://dx.doi.org/10.51983/ijiss-2024.14.2.09.

Full text

Abstract:

Accounting Information Systems (AIS), as a fundamental element of Enterprise Information Systems (EIS), are experiencing dual pressures from the enterprise management surroundings and the advancement of accounting control. The current AIS focused on functional applications needs to be revised to meet contemporary enterprise management requirements. This study suggests implementing a Process-Aware Accounting Information System (PA-AIS) that utilizes data mining techniques to enhance managing business processes. The objective is to enhance the accounting effectiveness of organizations and provid

APA, Harvard, Vancouver, ISO, and other styles

36

Xinna, Liang, and Changhan Li. "Integrate UiPath into Robotic Process Automation in Accounting Course Teaching." International Journal of Sociologies and Anthropologies Science Reviews 5, no. 1 (2025): 177–92. https://doi.org/10.60027/ijsasr.2025.5264.

Full text

Abstract:

Background and Aim: The study aims to investigate impacting factors of behavioral intention of accounting students in using RPA as a burgeoning technology and selecting UiPath as the preferred tool in accounting course. This study also combines the Technology Acceptance Model (TAM), the Unified Theory of Acceptance and Use of Technology (UTAUT), and the Decomposed Theory of Planned Behavior (DTPB) in an attempt to assess students' perceptions of learning with UiPath in the context of using these three models. Testify that perceived behavioral control and attitude play a significant role in beh

APA, Harvard, Vancouver, ISO, and other styles

37

Titania, T. "ROLE AND CONSTRAINT OF INTERNAL CONTROL TOWARD THE IMPLEMENTATION OF ACCOUNTING INFORMATION SYSTEM AUDIT BASED ON INFORMATION TECHNOLOGY." JURNAL AKUNTANSI UNIVERSITAS JEMBER 14, no. 1 (2016): 55. http://dx.doi.org/10.19184/jauj.v14i1.1883.

Full text

Abstract:

The changes in information technology nowadays has influenced in many aspects, include the accounting system. In manual accounting, employees need to perform the whole accounting cycle manually on a periodic basis, while in computerized accounting; employees can use computer and accounting software to perform the job. By using AIS the tasks can perform easily and any kinds of report can be made easily. The changing in accounting system can impact the audit process. Audit need to adjust the system, both in audit process and personnel who conduct the audit. The personnel should have a good under

APA, Harvard, Vancouver, ISO, and other styles

38

Pashkova, T. A. "THE ROLE OF THE CONTROL AND ACCOUNTING BODIES IN THE BUDGET PROCESS." Science of the Person: Humanitarian Researches 4, no. 30 (2017): 171–78. http://dx.doi.org/10.17238/issn1998-5320.2017.30.171.

Full text

APA, Harvard, Vancouver, ISO, and other styles

39

Li, Mingheng, and Panagiotis D. Christofides. "Feedback control of HVOF thermal spray process accounting for powder size distribution." Journal of Thermal Spray Technology 13, no. 1 (2004): 108–20. http://dx.doi.org/10.1007/s11666-004-0055-1.

Full text

APA, Harvard, Vancouver, ISO, and other styles

40

Zayernyuk, Viktor M., Elena I. Sedova, and Yuliya V. Smirnova. "ABOUT SOME FEATURES OF INTERNAL ACCOUNTING CONTROL UNDER LEAN PRODUCTION CONDITIONS." EKONOMIKA I UPRAVLENIE: PROBLEMY, RESHENIYA 4/8, no. 145 (2024): 146–53. http://dx.doi.org/10.36871/ek.up.p.r.2024.04.08.021.

Full text

Abstract:

Effective management of a manufacturing company is largely determined by the state of the existing accounting system and internal accounting control, characterized by the conditions of the enterprise’s functioning, key areas of activity and strategic goals. This study aims to shed light on some of the features of internal accounting controls, guiding organizations to adopt lean accounting in its entirety and unleash its transformative potential in today’s dynamic business environment. The article discusses the processes in which it is possible to achieve a significant reduction in transactions

APA, Harvard, Vancouver, ISO, and other styles

41

Pan, Gary. "The Social Capital-Control Nexus: Lessons From Implementation of Accounting Control Systems in Two Chinese Organizations." International Journal of Accounting and Financial Reporting 8, no. 2 (2018): 236. http://dx.doi.org/10.5296/ijafr.v8i2.13134.

Full text

Abstract:

One common theme of Accounting Control System project failure centers on inadequate or inappropriate enactment of effective controls during project implementation. As Accounting Control Systems projects are viewed by many as a social process involving managing relationships among multiple stakeholders with diverse backgrounds and capabilities, there is a growing number of IS researchers that have utilized the social capital theory to examine the enactment of clan control during system implementation. Despite the growing interests, relatively little is known about the relationships between soci

APA, Harvard, Vancouver, ISO, and other styles

42

KEVORKOVA, Zhanna A., and Natal'ya G. SAPOZHNIKOVA. "Applying the process approach in setting up the system of internal control in economic entities." Economic Analysis: Theory and Practice 20, no. 12 (2021): 2313–23. http://dx.doi.org/10.24891/ea.20.12.2313.

Full text

Abstract:

Subject. The article addresses the organization and implementation of process approach when setting up a system of internal control of an economic entity, which ensures the management of effectiveness of divisions’ activities. Objectives. We aim at investigating the organization of the internal control system of an economic entity, based on its activities, accounting policies, classification of business processes, and risk identification. Methods. The study rests on methods of theoretical generalization, structural grouping, logical analysis, as well as the analysis of scientific and practical

APA, Harvard, Vancouver, ISO, and other styles

43

Ladva, Puja, and Jane Andrew. "Weaving a web of control." Accounting, Auditing & Accountability Journal 27, no. 4 (2014): 634–54. http://dx.doi.org/10.1108/aaaj-02-2012-00955.

Full text

Abstract:

Purpose – The purpose of this paper is to explore the relationship between management controls and the work-life balance (WLB) of junior accountants working in four multinational accounting firms using semi-structured interviews. Design/methodology/approach – The authors interviewed junior accountants, asking them about their firms’ time budgeting process, their views on organisational culture and their experience of WLB. Findings – Time budgeting controls and the dominant discourses of “efficiency” and “career” form a web of control within these firms that sustain the long-hours culture. Draw

APA, Harvard, Vancouver, ISO, and other styles

44

Speckbacher, Gerhard. "Creativity Research in Management Accounting: A Commentary." Journal of Management Accounting Research 29, no. 3 (2017): 49–54. http://dx.doi.org/10.2308/jmar-51754.

Full text

Abstract:

ABSTRACT Building on the insights from the case studies presented by Cools, Stouthuysen, and Van den Abbeele (2017) and Davila and Ditillo (2017) as well as existing literature on creativity, several suggestions for future creativity research in management accounting are made. Pointing at research in psychology and sociology, I suggest using more context-specific definitions and theories of creativity, and focusing on its process perspective. While the widely assumed tension between creativity and control is primarily driven by the “creativity maximization fallacy” and by the use of broad brus

APA, Harvard, Vancouver, ISO, and other styles

45

Alekseeva, Viktoriya V., and Irina V. Milgunova. "Accounting and control procedures in risk assessment of information environment distortion." SHS Web of Conferences 110 (2021): 01033. http://dx.doi.org/10.1051/shsconf/202111001033.

Full text

Abstract:

Accounting and control is the foundation of prosperous business. It is impossible to create an effective internal control system without taking into account the organizational and methodological aspects of the accounting process. Therefore, there appears a need for an integrated assessment of accounting and control procedures as a single unified system. The application and introduction of state-of-the art digital technologies is of great importance during the development of high-technology business. In this regard, there is a need to find a system or technology that could make it possible to g

APA, Harvard, Vancouver, ISO, and other styles

46

Yang, Su‐Fen, and Chung‐Ming Yang. "Economic statistical process control for over‐adjusted process mean." International Journal of Quality & Reliability Management 21, no. 4 (2004): 412–24. http://dx.doi.org/10.1108/02656710410530109.

Full text

APA, Harvard, Vancouver, ISO, and other styles

47

Xing, Wei, Mei Xian, and Yun You Tu. "Research on the Internal Control and Reorganization of Enterprise Accounting Process under the Information Environment." Applied Mechanics and Materials 687-691 (November 2014): 4503–6. http://dx.doi.org/10.4028/www.scientific.net/amm.687-691.4503.

Full text

Abstract:

With the development of information economy, enterprise business environment has changed greatly. As a result, the traditional accounting business process cannot adapt to the need of the economic development. So we need to reform and reorganize the original business process based on the characteristics of the information environment, and contact enterprise accounting business process under the information environment, in order to meet the need of the development of the enterprise.

APA, Harvard, Vancouver, ISO, and other styles

48

Holovchak, Hanna, and Anastasiya Ganusyk. "ACCOUNTING, ANALYSIS AND INTERNAL CONTROL OF THE CALCULATION PROCESS AT FULL COST: DOMESTIC AND INTERNATIONAL EXPERIENCE." Наукові праці Міжрегіональної Академії управління персоналом. Економічні науки, no. 4 (63) (December 29, 2021): 112–19. http://dx.doi.org/10.32689/2523-4536/63-18.

Full text

Abstract:

The results of the enterprise directly depend on the income received and expenses incurred. Accounting in a broad sense should not only provide information to determine the result of work, but also to develop a rational system of collecting and processing information, ie to offer the most optimal way of knowing the objects of study. As for the calculation of the financial result of the period, its result will directly depend on how fully and systematically we calculate the costs. Moreover, this is actually the choice of the most effective method of cost accounting for the company. That is why

APA, Harvard, Vancouver, ISO, and other styles

49

Caulcutt, Roland, and John Coates. "Statistical process control with chemical batch processes." Total Quality Management 2, no. 2 (1991): 191–200. http://dx.doi.org/10.1080/09544129100000020.

Full text

APA, Harvard, Vancouver, ISO, and other styles

50

Bradford, Marianne, Doug Roberts, and Gordon Stroupe. "Integrating Process Mapping Into The AIS Students Toolset." Review of Business Information Systems (RBIS) 5, no. 4 (2001): 61–68. http://dx.doi.org/10.19030/rbis.v5i4.5369.

Full text

Abstract:

Over the past decade, the impact of technology on accounting practice has been profound. The professional landscape is rapidly changing, and todays accounting students have more career opportunities than ever before. While many accounting majors are still choosing the traditional routes of public or corporate accounting, others are tailoring their education toward management or systems consulting. As AIS educators it is imperative that we maintain currency in our curriculum for both the traditional majors and those students seeking a consulting career path.Although the AIS curriculum is applic

APA, Harvard, Vancouver, ISO, and other styles

We offer discounts on all premium plans for authors whose works are included in thematic literature selections. Contact us to get a unique promo code!