Relevant bibliographies by topics / Accounting and reporting systems

Contents

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

Academic literature on the topic 'Accounting and reporting systems'

Author: Grafiati
Published: 30 May 2022
Last updated: 31 July 2025

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Journal articles on the topic "Accounting and reporting systems"

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Makarenko, Inna, and Stephen Adu. "Accounting systems in developing countries under sustainability: first glance from Ukraine and Ghana." Accounting and Financial Control 2, no. 1 (2018): 37–46. http://dx.doi.org/10.21511/afc.02(1).2018.04.

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The dissemination of sustainability reporting and integrated reporting is a key trend in the development of accounting systems under the influence of the concept of sustainable development. This statement is fair not only for developed countries, but also for developing countries. On the example of Ghana and Ukraine, a comparative study of regulatory requirements and conceptual frameworks for the compilation of sustainability reporting and integrated reporting has been conducted; the dynamics, size of reporting companies, their sectoral affiliation and the standards used are researched. It was
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Nita, Ni Kadek. "Pengaruh Pemanfaatan Sistem Informasi Akuntansi, Pemanfaatan Teknologi Informasi, Sistem Pengendalian Intern Dan Kompetensi Akuntansi Terhadap Kualitas Laporan Keuangan Pada Lembaga Perkreditan Desa Sekecamatan Tampaksiring." Hita Akuntansi dan Keuangan 4, no. 2 (2023): 98–106. http://dx.doi.org/10.32795/hak.v4i2.4030.

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This study discusses the relationship or relevance between the use of accounting information systems, the application of the use of information technology, internal control systems, and accounting knowledge to the quality of financial reporting. A survey sample of 128 respondents was distributed to collect data. Using the linear regression analysis method, we confirmed that the accounting information system does not affect the quality of financial reporting. The use of information technology, internal control systems and accounting knowledge affect the quality of financial reporting.
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Thejas, Prasad. "Oracle Cloud Accounting Hub Cloud Service Multi-Source Accounting and Financial Reporting." Journal of Scientific and Engineering Research 10, no. 2 (2023): 234–39. https://doi.org/10.5281/zenodo.13596362.

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In today's rapidly evolving and competitive business landscape, integrating key financial transactions from various satellite systems into the Oracle Cloud platform is crucial for seamless transaction accounting and improved financial reporting which is essential for an organization's sustained growth and scalability. This article explores the Oracle Accounting Hub Cloud Service (AHCS) and its pivotal role in integrating data from multiple sources into the Oracle Cloud ecosystem. Oracle AHCS is designed to streamline the accounting process by centralizing and standardizing financial data from
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Токарев, Д. А., and Н. К. Муравицкая. "MONETARY DOCUMENTS: ACCOUNTING AND REPORTING." Chronoeconomics, no. 2(44) (May 12, 2024): 103–7. http://dx.doi.org/10.62832/e6106-5950-0080-u.

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В данной статье рассмотрены вопросы касающиеся определения денежных средствах, их состав и экономическое содержание, в том числе денежных документов, место в бухгалтерском учете и отчетности. Особое место уделено нормативной базе организации бухгалтерского учета и составления финансовой отчетности, в составе которой отражаются и денежные средства, в том числе денежные документы, место которых в бухгалтерском балансе строго не определено нормативными документами. В статье подробно анализируется 11 раздел актива баланса, как место отражения денежных документов. В практической части дано описание
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Kimani, Bonface. "Influence of Accounting Information Systems (AIS) on Financial Reporting Accuracy." American Journal of Accounting 6, no. 1 (2024): 37–47. http://dx.doi.org/10.47672/ajacc.1787.

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Purpose: The aim of the study was to assess the influence of accounting information systems (AIS) on financial reporting accuracy.
 Methodology: This study adopted a desk methodology. A desk study research design is commonly known as secondary data collection. This is basically collecting data from existing resources preferably because of its low cost advantage as compared to a field research. Our current study looked into already published studies and reports as the data was easily accessed through online journals and libraries.
 Findings: Accounting Information Systems (AIS) have a
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Desi, Augustine, Rufus Ishola Akintoye, and Theophilus Anaekenwa Aguguom. "Forensic Accounting, a Veritable Financial Tool for Qualitative Financial Reporting Systems in the 21st Century." International Journal of Professional Business Review 8, no. 6 (2023): e02342. http://dx.doi.org/10.26668/businessreview/2023.v8i6.2342.

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Purpose: The aim of this study was to examine the implications and effects of forensic accounting as a veritable financial tool for qualitative financial reporting in the 21st century. In this period, forensic accounting is playing a significant role in the trajectory efforts in building enduring confidence in the credibility of financial reporting systems. Theoretical Framework: The quality of financial reporting is under critical threat as a result of reported financial scandals and the professional recklessness of a few unscrupulous individuals in the accounting profession. The objective of
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Irfansyah, Ahmad, and Jumania Septariani. "PENGARUH KEJELASAN ANGGARAN, PENGENDALIAN AKUNTANSI DAN SISTEM PELAPORAN TERHADAP SISTEM AKUNTABILITAS KINERJA INSTANSI PEMERINTAH (SAKIP) KABUPATEN MUSI BANYUASIN (Studi Kasus Pada Sekretariat DPRD Kabupaten Musi Banyuasin)." Jurnal Ilmiah Akuntansi Rahmaniyah 7, no. 2 (2024): 173. http://dx.doi.org/10.51877/jiar.v7i2.343.

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The research aims to see the influence of budget clarity, accounting control and reporting systems on the government agency performance accountability system (SAKIP) at the regional secretariat of Musi Banyuasin Regency. In this research, the author used a quantitative method, using a questionnaire by distributing 30 (thirty) questionnaires to respondents at the Musi Banyuasin Regency DPRD Secretariat. With the measurement technique using a Likert scale and statistics, the data processing uses SPSS For Windows Relase 15.0. The research results show that clarity of budget targets, accounting co
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Makurin, A. A. "Cryptocurrency Assets in the Financial Accounting Systems." Problems of Economy 3, no. 45 (2020): 184–89. http://dx.doi.org/10.32983/2222-0712-2020-3-184-189.

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The article deals with constructing an asset accounting process and an algorithm for recognizing an object as an asset. The main approaches to the reflection of cryptocurrency in financial accounting are analyzed. The study showed that International Financial Reporting Standards (IFRS) still lack specific clarifications on the correctness of accounting and recognition of cryptocurrencies. Cryptocurrencies are suggested to be recognized as, intangible assets on the one hand, and as inventories, on the other. The research shows that before starting the process of accounting for any asset, it is
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Tuleуeva, G., and S. Baimedetov. "PROBLEMS OF INTEGRATION OF MANAGEMENT AND ACCOUNTING SYSTEMS." SCIENTIFIC-DISCUSSION, no. 76 (May 4, 2023): 20–23. https://doi.org/10.5281/zenodo.7895974.

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This article discusses the integration of all types of accounting in a single integrated accounting system and reflection in the relevant reporting forms. The advantages of integration of accounting systems are considered. The variants of integration of management and accounting are shown, depending on the method of reflecting business transactions in the integrated accounting system.
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Ajrina, Ajrina, Yusri Hazmi, Bayu Al Farisi, and Nurul Mauliza. "Implementation of an Accounting Information System Improving the Quality of Financial Reporting." Es Accounting And Finance 2, no. 03 (2024): 160–65. http://dx.doi.org/10.58812/esaf.v2i03.294.

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Information systems play a crucial role in companies and businesses, particularly in accounting information systems. This study centers on the execution of accounting information systems to achieve enhanced quality of financial statements. The research methodology employed in this study is a comprehensive review of existing literature. The data utilized is classified as secondary data. The study findings demonstrate that the use of accounting information systems has a substantial influence on enhancing the accuracy and reliability of financial statements. Furthermore, the effective utilization
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Dissertations / Theses on the topic "Accounting and reporting systems"

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Vipoopinyo, Jarupa. "eXtensible business reporting language semantic error checking for accounting information systems." Thesis, University of Portsmouth, 2013. https://researchportal.port.ac.uk/portal/en/theses/extensible-business-reporting-language-semantic-error-checking-for-accounting-information-systems(d92d189d-ac31-413a-8577-e5152b61e09e).html.

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The financial reporting world has recently faced a number of changes due to the impact of the Internet. Today, the revolution in business communication is accelerating and more data is being shared by a large number of participant users, aside from the company’s internal management, including: clients, business partners, financial market analysts, investors and government regulators. These changes have led to the development of eXtensible Business Reporting Language (XBRL), which is an opensource Internet-based financial reporting language. XBRL is an extension of eXtensible Markup Language (X
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Tavares, Jeffrey Louis. "Lessons learned from the 14-year systems development of the Marine Corps' Standard Accounting, Budgeting and Reporting System (SABRS)." Thesis, Monterey, Calif. : Springfield, Va. : Naval Postgraduate School ; Available from National Technical Information Service, 1994. http://handle.dtic.mil/100.2/ADA281641.

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Thesis (M.S. in Information Technology Management) Naval Postgraduate School, March 1994.<br>Thesis advisor(s): James C. Emery, Nancy C. Roberts. "March 1994." Includes bibliographical references. Also available online.
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Koubková, Martina. "Reporting vybrané firmy." Master's thesis, Vysoké učení technické v Brně. Fakulta podnikatelská, 2011. http://www.nusl.cz/ntk/nusl-223254.

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The diploma thesis deals with the area of reporting in the company quick-mix k.s. In the introduction of the theoretical part I introduce the term and the meaning of reporting. Next I describe the current way of carrying out reports in this company. The aim of the thesis is to evaluate information resulting from the current way of presenting reports for the company management. The next aim is to make effective use of information relating to the proposed changes.
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Spivey, Charles C., and James M. Torres. "Analysis, design, and prototyping of accounting software for navy signal intelligence collection systems return on investment reporting." Thesis, Monterey, California. Naval Postgraduate School, 2010. http://hdl.handle.net/10945/5234.

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Approved for public release; distribution is unlimited<br>Prior research studies demonstrated a practical methodology for quantifying the return on investment (ROI) of Navy Cryptologic Carry-On Program (CCOP) signals intelligence (SIGINT) collection systems and a practical pathway for implementing a performance accounting system that generates these estimates. This research is a continuation of previous work on the requirements and design of an accounting software to provide return on investment (ROI) estimates for CCOP SIGINT collection systems. We follow the Unified Process, an iterative, in
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Bosnjak, Anna, Petter Booberg, and Anders Eriksson. "När rätt blir fel : En studie av förbudet mot progressiva avskrivningar och konsekvenserna för bostadsrättsföreningar." Thesis, Uppsala universitet, Företagsekonomiska institutionen, 2016. http://urn.kb.se/resolve?urn=urn:nbn:se:uu:diva-279970.

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In this paper, we present the ban on progressive depreciation of housing associations in connection with the change to K-regulatory frameworks. Bokföringsnämnden (2014) stated that progressive depreciation was no longer allowed, and this study explores what kind of implications it had for the housing associations' income statements. Additional problems have been addressed by examining what effects it could have on the perception of that accounting must be based on giving a fair view (Artsberg, 2005), and whether stakeholders can access and interpret this financial information (Burks, 2015). Ba
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El-Essely, M. A. M. "The conceptual framework for financial accounting and reporting in the developing countries : empirical study of the unified accounting system in Egypt." Thesis, City University London, 1987. http://openaccess.city.ac.uk/8331/.

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In most developing countries there has been an uncritical acceptance of foreign accounting methods without taking into consideration their unique environmental needs. This situation has created chaotic practices and confusion in operations and procedures in these countries (accounting schizophrenia). Recently, some of these countries have rushed to apply international accounting standards, also without considering their individual circumstances. The basic premise on which the research rests is that this situation can not be allowed to presist. There exists a critical need for a model for ident
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Martins, Cátia Filipa Alves. "The accounting system of the Hieronymite Monastery of Santa Maria de Belém circa 1833." Master's thesis, NSBE - UNL, 2010. http://hdl.handle.net/10362/10350.

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A Work Project, presented as part of the requirements for the Award of a Masters Degree in Finance from the NOVA – School of Business and Economics<br>Accounting History can be seen as a source of data and a tool for economic history. This project aims to present the accounting system of the Monastery of Santa Maria de Belém in its last reporting period (1833). After a brief characterization of the monastery, the research follows with the analysis of its Inspection Book of Expenses and Receipts. The Monastery accounting did not use the double-entry system, neither the accruals concept. In
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Hamilton-Jessop, Wesley Maurice. "Accounting for tax consolidation: an investigation into the development and associated reporting requirements under the Australian group taxation system." Thesis, The University of Sydney, 2014. http://hdl.handle.net/2123/12294.

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This thesis examines the development of Australian tax-group provisions and the reporting requirements under the Australian Accounting Standards following the commencement of tax-consolidation for corporate groups in 2002. The optional, but irrevocable, regime provides for the formation of a tax-consolidated group consisting of a head company and all qualifying subsidiary members. Utilising the 2010 annual reports of all ASX-listed entities, this thesis attempts to address three areas: the rationale behind the election date; the disclosures of tax-consolidated groups under the accounting stand
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Almeida, António Alexandre Rosado. "Práticas de contabilidade financeira." Master's thesis, Universidade de Évora, 2011. http://hdl.handle.net/10174/15242.

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Neste relatório descrevem-se e analisam-se as tarefas desenvolvidas no âmbito do estágio efectuado na sociedade Dianaconta, Contabilidade e Consultoria Fiscal, Lda., de Dezembro de 2009 a Agosto de 2010. Foram desenvolvidas diversas tarefas, desde a organização de documentos até ao envio das declarações fiscais. No âmbito do estágio e uma vez que coincidiu com o primeiro ano de aplicação do Sistema de Normalização Contabilística surgiu a oportunidade de analisar o impacto do novo normativo nas demonstrações financeiras de uma pequena entidade. No final do estágio concluiu-se que este foi basta
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Ovsyuk, Nina Vasylivna, and Maria Vadimovna Rozhenko. "Features of accounting reflection of non-state pension insurance." Thesis, National Aviation University, 2021. https://er.nau.edu.ua/handle/NAU/53939.

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1. Про недержавне пенсійне забезпечення : Закон України від 09.07.2003 р. № 1057-IV : станом на 1 лип. 2021 р. URL: https://zakon.rada.gov.ua/laws/show/1057-15 (дата звернення: 04.10.2021). 2. Тартасюк С. Топ-10 недержавних пенсійних фондів: довіряти чи ризикувати. Upinvest - компанія з управління активами. URL: https://upinvest.ua/news/all/top-10-negosudarstvennykh-pensionnykh-fondov- doveryat-ili-riskovat. 3. Задорожній О. Недержавні пенсійні фонди: податковий облік. Вісник. Офіційно про податки. URL: http://www.visnuk.com.ua/ua/pubs/id/3508. 4. Цибульник М. О
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Books on the topic "Accounting and reporting systems"

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Sigidov, Yuriy, Elena Oksanich, and Galina Yasmenko. Accounting reporting technology. INFRA-M Academic Publishing LLC., 2024. http://dx.doi.org/10.12737/1870567.

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The textbook reveals the essence of accounting statements, describes the practice of its formation in accordance with Russian regulatory documents. The essence of the main elements of financial statements is presented, as well as the influence of various factors on its informativeness is shown. The methods of forming the basic forms and explanations for accounting financial statements are considered in detail, recommendations are given on correcting errors in accounting and reporting. The content and technique of drawing up forms of tax reporting, reporting to state extra-budgetary funds and s
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N.I.U.A (Organization : India), ed. Municipal accounting and financial reporting system. National Institute of Urban Affairs, 2004.

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Sigidov, Yuriy, Natal'ya Moroz, Elena Oksanich, et al. Fundamentals of accounting reporting analysis. INFRA-M Academic Publishing LLC., 2022. http://dx.doi.org/10.12737/1860498.

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The textbook shows the role of financial statements in the formation of information necessary for internal and external users interested in it. The requirements for financial statements are defined, the methodology of its analysis is described in detail on a concrete example, taking into account the achievements of modern economic science. The possibilities of using the results of the analysis for the preparation, justification and adoption of strategic and tactical management decisions at different levels are presented.&#x0D; Meets the requirements of the federal state educational standards o
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Alexander Hamilton Institute (U.S.), ed. How to develop an effective financial reporting system. Alexander Hamilton Institute, 1995.

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Affairs, Florida Legislature Senate Committee on Community. A review of the local government financial reporting system. The Committee, 1994.

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Florida. Legislature. Senate. Committee on Community Affairs. A review of the local government financial reporting system. The Committee, 1995.

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United States. Urban Mass Transportation Administration. Office of Technical Assistance. Information Services. Urban mass transportation industry uniform system of accounts and records and reporting system: Reporting manual and sample forms (all reporting levels). U.S. Department of Transportation, Urban Mass Transportation Administration, UMTA Office of Technical Assistance, Information Services Staff, 1986.

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Burmistrova, Lyudmila. Accounting. INFRA-M Academic Publishing LLC., 2021. http://dx.doi.org/10.12737/1045886.

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the textbook reveals the basics of accounting and reporting. This knowledge will help economists and managers to better understand the work of accountants, quickly and carefully make management decisions based on the processes occurring in the organization's finances.&#x0D; It contains the most important concepts and definitions. Raises the main problems related to the organization and maintenance of accounting, reporting, financial management based on analysis and management accounting. In addition, the issues of taxes and tax accounting at the enterprise were touched upon.&#x0D; The material
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Burmistrova, Lyudmila. Accounting. INFRA-M Academic Publishing LLC., 2024. https://doi.org/10.12737/2135816.

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The tutorial reveals the basics of accounting and reporting. This knowledge will help economists and managers to better understand the work of accountants, make management decisions quickly and carefully based on the processes taking place in the organization's finances. It contains the most important concepts and definitions. Raises the main issues related to the organization and maintenance of accounting, reporting, financial management based on analysis and management accounting. In addition, the issues of taxes and tax accounting at the enterprise were raised. The material is presented in
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United States Departmet of the Air Force. Time and attendance reporting--civilian pay system. Dept. of the Air Force, Headquarters US Air Force, 1986.

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Book chapters on the topic "Accounting and reporting systems"

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Weetman, Pauline, Ioannis Tsalavoutas, and Paul Gordon. "Classification of accounting systems." In International Corporate Reporting. Routledge, 2020. http://dx.doi.org/10.4324/9780429430985-5.

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Bek-Gaik, Bogusława, and Anna Surowiec. "Non-financial information in accounting." In Integrated Reporting and Performance Measurement Systems. Routledge, 2023. http://dx.doi.org/10.4324/9781003336068-2.

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Bui, Binh, and Charl De Villiers. "Management control systems to support sustainability and integrated reporting." In Sustainability Accounting and Integrated Reporting. Routledge, 2017. http://dx.doi.org/10.4324/9781315108032-11.

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Al-Tarawneh, Alalddin, and Mohammed Al-Badawi. "Navigating Terminological Variations in Managerial Accounting Reporting." In Studies in Systems, Decision and Control. Springer Nature Switzerland, 2025. https://doi.org/10.1007/978-3-031-76011-2_61.

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Vuattoux, Jean-Christophe. "Taking social issues into account in financial information systems, the case of mental health." In Sustainability Accounting, Management Control and Reporting. Routledge, 2022. http://dx.doi.org/10.4324/9781003251095-5.

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Neuhauser, Lenz. "Financial Reporting Systems of Multinational Corporations - An External Auditor's Viewpoint." In Managerial Accounting and Analysis in Multinational Enterprises, edited by H. P. Holzer and Hanns M. Schoenfeld. De Gruyter, 1986. http://dx.doi.org/10.1515/9783110849769-012.

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Chiucchi, Maria Serena, Roberta Ciccola, Marco Giuliani, and Michele Guidi. "Investigating the Interaction Between ESG Measurement, Sustainability Reporting, and Management Control Systems." In SIDREA Series in Accounting and Business Administration. Springer Nature Switzerland, 2025. https://doi.org/10.1007/978-3-031-76618-3_20.

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Vanhoof, Els, Philip Huysmans, Walter Aerts, and Jan Verelst. "Evaluating Accounting Information Systems That Support Multiple GAAP Reporting Using Normalized Systems Theory." In Lecture Notes in Business Information Processing. Springer International Publishing, 2014. http://dx.doi.org/10.1007/978-3-319-06505-2_6.

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Scot, Laurence. "NFP Internal Controls & Accounting System." In The ABCs of Not-For-Profit Accounting and Financial/990 Reporting. Routledge, 2024. https://doi.org/10.4324/9781003502852-4.

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Ignatova, Irina O., and Larisa V. Shmarova. "Pros and Cons of Incorporating Integrated Reporting into National Accounting Systems." In Advances in Science, Technology & Innovation. Springer Nature Switzerland, 2025. https://doi.org/10.1007/978-3-031-83595-7_20.

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Conference papers on the topic "Accounting and reporting systems"

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Kuaiber, Makki Qasim, Zahraa Naser Ali, Ahmed Jassim Al-Yasiri, Alaa Jumaah Kareem, Maan Abood Al, and Akeel Almagtome. "Automation and the Future of Accounting: A Study of AI Integration in Financial Reporting." In 2024 International Conference on Knowledge Engineering and Communication Systems (ICKECS). IEEE, 2024. http://dx.doi.org/10.1109/ickecs61492.2024.10616967.

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Lenahan, Susan. "Managing Certification for Software and AEH on Military Programs." In Vertical Flight Society 70th Annual Forum & Technology Display. The Vertical Flight Society, 2014. http://dx.doi.org/10.4050/f-0070-2014-9647.

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The requirement for airworthiness certification on military programs has created an increased demand for programs to include adherence to RTCA/DO-178B for Software Development and RTCA/DO-254 for Airborne Electronic Hardware (AEH) Development. The demands of ensuring detailed process control and rigorous development of products in compliance to these standards is a recent addition to the military industry's technical culture. Configuration Status Accounting can be employed by Systems Engineering in managing avionics systems development to RTCA/DO-178B and RTCA/DO-254. Presenting the practices
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Muizniece, Katrina, Inga Grinfelde, and Jovita Pilecka-Ulcugaceva. "DIGITAL TOOLS AND CLIMATE ACTION: A FRAMEWORK FOR GHG EMISSIONS CALCULATION IN AGRICULTURE." In 24th SGEM International Multidisciplinary Scientific GeoConference 2024. STEF92 Technology, 2024. https://doi.org/10.5593/sgem2024/5.1/s21.61.

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The increased importance and availability of digital tool leaves an impact on shaping the digitalization of countries and their economies. Links between the digitalization and economic sector productivity and climate change risk adaptation and/or mitigation increase trough different streams have also been found. The use of digital tools can also help in decision making process in terms of climate change including the reduction of greenhouse gas (GHG) emissions. The aim of this study is to develop a base framework for a GHG emission calculation tool in the sector of agriculture. The tool framew
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Shkurti (Perri), Rezarta. "Cloud Computing in Accounting and Digital Financial Reporting in Albania." In 7th International Scientific Conference ERAZ - Knowledge Based Sustainable Development. Association of Economists and Managers of the Balkans, Belgrade, Serbia, 2021. http://dx.doi.org/10.31410/eraz.2021.199.

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Recent technological changes have had a great impact on the accounting and financial environment all over the world. Albania has also been affected by these changes and developments such as the widespread use of interactive accounting information packages, financial web report­ing, and cloud computing. This paper tries to analyze the current situation of accounting and financial reporting in Albania and the impact that web reporting and cloud computing have had on the simplification of account­ing procedures. Several tools such as online reporting and Extensive Busi­ness Reporting language are
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Andriani, Wiwik, Defni Defni, and Annisa Chandra. "Design of Accounting Reporting Information Systems of Chicken Farm." In Proceedings of the 1st International Conference on Applied Social Sciences, Business, and Humanity, ICo-ASCNITY, 2 November 2019, Padang, West Sumatra, Indonesia. EAI, 2020. http://dx.doi.org/10.4108/eai.1-11-2019.2294030.

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Karina, Sopp, and Baumüller Josef. "Remuneration Systems of the Management Board and Corporate Governance Reporting Evidence from Austria." In Annual International Conferences on Accounting and Finance. Global Science & Technology Forum (GSTF), 2012. http://dx.doi.org/10.5176/2251-1997_af29.

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Mitrović, Aleksandra. "Accounting Information Systems as a Support to Financial Reporting of Companies." In Sinteza 2016. Singidunum University, 2016. http://dx.doi.org/10.15308/sinteza-2016-407-411.

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Spilnyk, Iryna, Ruslan Brukhanskyi, and Olexiy Yaroshchuk. "Accounting and Financial Reporting System in the Digital Economy." In 2020 10th International Conference on Advanced Computer Information Technologies (ACIT). IEEE, 2020. http://dx.doi.org/10.1109/acit49673.2020.9208976.

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Szóka, Károly. "Sustainability Accounting and Reporting in the Post-COVID Times." In Challenges in Economics and Business in the Post-COVID Times. University of Maribor Press, 2022. http://dx.doi.org/10.18690/um.epf.5.2022.14.

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Sustainability is a complex framework for companies to meet environmental, social and governance (ESG) goals together. The focus should be on achieving medium- and longterm goals, and the environmental and social impacts of corporate operations should also be examined. Sustainable accounting and green controlling are the support of the management of a sustainably managed company, which means the accountability of the management on the one hand, and the applicable asset system and reporting on the other. Following and reporting on sustainability goals is no longer a voluntary commitment for com
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Grabarovschi, Ludmila, Liliana Lazari, and Hanna Lewandowska. "The particularities of IFRS application in the national accounting and reporting system." In International Scientific Conference on Accounting ISCA 2023. Academy of Economic Studies of Moldova, 2023. http://dx.doi.org/10.53486/isca2023.12.

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The present research addresses the particularities of IFRS application in the accounting system of the Republic of Moldova in comparison with international practices. The selection of the topic is due to the tendency to unify the domestic accounting system with that of developed countries, and as well to the tasks of integrating the country into the world economic space. The scientific and applied interest includes the theoretical and scientific-methodological issues related to the application of the IFRS based accounting methods and principles, as well as its advantages compared to the specif
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Reports on the topic "Accounting and reporting systems"

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Gilligan, Kimberly V., and John A. Oakberg. Nuclear Material Accounting and Reporting Information Systems: Capabilities Review. Office of Scientific and Technical Information (OSTI), 2014. http://dx.doi.org/10.2172/1162083.

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Rickels, Wilfried, Wolfgang Koeve, Felix Meier, Marius Paschen, Christian Rischer, and Ignacio Saldivia. Report on appropriateness of accounting schemes to assign carbon credits to ocean NETs. OceanNets, 2023. http://dx.doi.org/10.3289/oceannets_d1.2.

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Carbon accounting is essential for quantifying carbon removal and determining required offsets. The valuation goes beyond mere measurement, taking into account factors such as temporary storage and the social cost of carbon (SCC). These valuations inform the issuance of carbon offsets, but governance frameworks also play a role in their issuance. For ocean-based carbon removal methods, such as ocean iron fertilization and blue carbon projects, cost-benefit accounting supported by SCC assessments is appropriate. Challenges arise for integration compliance systems such as the EU Emissions Tradin
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CORPS OF ENGINEERS WASHINGTON DC. Financial Administration: Accounting and Reporting - Military Activities. Defense Technical Information Center, 1996. http://dx.doi.org/10.21236/ada404223.

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Lewis, Alan, and Suzanne Greene. GLEC Framework for Logistics Emissions Accounting and Reporting. Smart Freight Centre, 2019. http://dx.doi.org/10.46461/glecframework.

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The Global Logistics Emissions Council Framework is the industry standard for calculating and reporting carbon emissions from freight transportation consistently across supply chains. The method is in alignment with Greenhouse Gas Protocol, Global Green Freight Action Plan, CDP, and the Science-Based Targets initiative.
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Sies, Roger F. Self monitoring accounting systems. National Institute of Standards and Technology, 1995. http://dx.doi.org/10.6028/nist.sp.500-226.

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Levina, T. A., and I. V. Sokratova. The distance learning course «Information technologies in accounting and reporting». OFERNIO, 2018. http://dx.doi.org/10.12731/ofernio.2018.23534.

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Ropp, Gary, David Dickason, and Tanja Blackstone. Retention Measures and Reporting Systems. Defense Technical Information Center, 2003. http://dx.doi.org/10.21236/ada411297.

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Birman, Kenneth P., and Bradford B. Glade. Consistent Failure Reporting in Reliable Communication Systems. Defense Technical Information Center, 1993. http://dx.doi.org/10.21236/ada266298.

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Beal, Mary L. Reengineering Finance and Accounting in the Department of Defense with Emphasis on Automated Financial Accounting Systems. Defense Technical Information Center, 1995. http://dx.doi.org/10.21236/ada298237.

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Peters, Sandra, and Matthew Winters. Comment Letter to FASB on Disaggregation of Income Statement Expenses. CFA Institute, 2023. http://dx.doi.org/10.56227/23.2.8.

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