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Journal articles on the topic 'Accounting and reporting systems'

Author: Grafiati

Published: 30 May 2022

Last updated: 31 July 2025

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1

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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Putri Permata Sari, Tri Herlinda, and Liana Liana. "Peran Teori Akuntansi Terhadap Sistem Pelaporan Keuangan Pada PT. Ramayana Lestari Sentosa." Jurnal Riset Akuntansi 2, no. 1 (2023): 25–31. http://dx.doi.org/10.54066/jura-itb.v2i1.1251.

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This article discusses the role of accounting theory in the financial reporting system in company PT. Ramayana Lestari Sentosa. Accounting theory has an important role in development of accounting and financial reporting systems in companies. This research using qualitative descriptive methods of secondary data at PT. Ramayana Lestari Sentosa. The results of this research indicate that the company has implemented accounting theory in its financial reporting system. However, there are several challenges and obstacles faced in the implementation of the accounting system, such as changes in regul

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Kwiecień, Mirosława. "Integrated reporting – innovation in accounting paradigms." Zeszyty Teoretyczne Rachunkowości 2016, no. 87(143) (2016): 67–88. http://dx.doi.org/10.5604/16414381.1207434.

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The article is an introduction to the issues and results of a new trend in interdisciplinary research, which is integrated reporting. „Violated balance”, characteristic of contemporary global economy, forces us to seek solutions oriented to symbiosis between economic, social and environmental progress, which is the basis for fundamental changes in mental models that determine the way the economic organization oper-ates. On the basis of literature studies, as well as management (of innovation, knowledge, etc.) science studies and research on changes in legal regulations of accounting, one can v

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Ujang Kusnaedi and Hajarudin Hajarudin. "Menelusuri Peran Profisiensi Bahasa Inggris Dalam Sistem Informasi Akuntansi Dalam Pelaporan Keuangan Global." Anggaran : Jurnal Publikasi Ekonomi dan Akuntansi 1, no. 4 (2023): 230–43. http://dx.doi.org/10.61132/anggaran.v1i4.420.

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This study aims to explore the role of English proficiency in accounting information systems, as well as its implications for global financial reporting. The study was conducted for one month in January 2024 at STIE Ganesha, involving 20 college students. The research method used is a qualitative approach, with data collection through interviews and observation. The findings show that English proficiency has a significant impact on the use of accounting information systems and understanding of global financial reporting. The implications of this study emphasize the importance of developing Eng

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Syarif, Fifi Juliastuti, Memen Suwandi, and Nur Rahmah Sari. "PENGARUH STANDAR AKUNTANSI PEMERINTAH, SISTEM PELAPORAN DAN KEJELASAN SASARAN ANGGARAN TERHADAP AKUNTABILITAS KINERJA PEMERINTAH DENGAN PENGENDALIAN AKUNTANSI SEBAGAI VARIABEL MODERASI." ISAFIR: Islamic Accounting and Finance Review 3, no. 1 (2022): 133–51. http://dx.doi.org/10.24252/isafir.v3i1.29262.

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This study aims to examine the effect of government accounting standards, reporting systems, and clarity of budget targets on government performance accountability with accounting control as a moderating variable. This research is a quantitative research with associative research approach. This research was conducted at the Bulukumba Regency Government. The data collection method in this study used a questionnaire method using a purposive sampling method with a total of 102 respondents. Data analysis used multiple regression analysis and a moderation test using Moderate Regression Analysis (MR

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Kansara, Hitarth J. "Impact of Blockchain Accounting on Automated Financial Reporting." RESEARCH HUB International Multidisciplinary Research Journal 12, no. 4 (2025): 01–07. https://doi.org/10.53573/rhimrj.2025.v12n4.001.

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This study investigates the transformative impact of block chain accounting on automated financial reporting, emphasizing improvements in accuracy, timeliness, operational efficiency, and return on investment (ROI). Mixed-methods research design is used which combines quantitative analysis and qualitative insights. The study reveals that organizations utilizing block chain-based systems significantly outperforms the traditional systems in terms of reporting accuracy and speed. Regression and correlation analyses further support a strong positive relationship between block chain integration and

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Effendi, Syahril, Tukino Tukino, Ronald Wangdra, and Yvonne Wangdra. "Pembinaan Sistem Akuntansi Serta Pelaporan Keuangan di SMK Kolese Tiara Bangsa." Prosiding Seminar Nasional Ilmu Sosial dan Teknologi (SNISTEK) 5 (September 28, 2023): 381–85. http://dx.doi.org/10.33884/psnistek.v5i.8108.

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Effective accounting and financial reporting systems are crucial for ensuring transparency, accuracy, and the sustainability of finances in vocational schools like SMK Kolese Tiara Bangsa. This research aims to examine the efforts in fostering and enhancing the accounting and financial reporting systems at SMK. The study involves data collection from various sources, including interviews with administrative staff, document analysis, and monitoring of accounting procedures. The research findings indicate that SMK Kolese Tiara Bangsa has undertaken significant efforts to improve their financial

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Smith, Sean Stein, and John “Jack” Castonguay. "Blockchain and Accounting Governance: Emerging Issues and Considerations for Accounting and Assurance Professionals." Journal of Emerging Technologies in Accounting 17, no. 1 (2019): 119–31. http://dx.doi.org/10.2308/jeta-52686.

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ABSTRACT Blockchain technology has been a disruptive force in currency, supply chain, and information sharing practices across a variety of industries. Its usage has only recently expanded into assurance and financial reporting. This paper explores blockchain's impact in these areas and provides guidance for organizations and auditors utilizing blockchain by addressing financial data integrity issues, financial reporting risks, and implications for external auditors and firms' corporate governance practices. Organizations utilizing blockchain must adapt their policies and procedures over inter

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PLOTNIKOV, Viktor S., and Olesya V. PLOTNIKOVA. "Conceptual framework for reporting: The impact of changes on the theory and methodology of accounting and reporting." International Accounting 26, no. 8 (2023): 830–54. http://dx.doi.org/10.24891/ia.26.8.830.

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Subject. This article examines the impact of significant changes in the Conceptual Framework for Reporting on the theory and methodology of accounting and reporting. Objectives. The article aims to analyze the changes in the Conceptual Framework for Reporting caused by the modern conditions of the market economy, and determine the possibility and necessity of their reflection in the theory and methodology of accounting and reporting. Methods. For the study, we used the methods of comparative and structural analyses within the framework of the systems and logical approaches. Results. The articl

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Trigo, António, Fernando Belfo, and Raquel Pérez Estébanez. "Accounting Information Systems: The Challenge of the Real-time Reporting." Procedia Technology 16 (2014): 118–27. http://dx.doi.org/10.1016/j.protcy.2014.10.075.

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Husna, Mutia Rahmatul, Armel Yentifa, and Eka Rosalina. "FAKTOR-FAKTOR YANG MEMPENGARUHI AKUNTABILITAS KINERJA ORGANISASI PERANGKAT DAERAH DAN INSTANSI PEMERINTAH KOTA PARIAMAN." Jurnal Riset Akuntansi Politala 7, no. 1 (2024): 85–93. http://dx.doi.org/10.34128/jra.v7i1.283.

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This study intends to determine how the performance accountability of government agencies is influenced by budget target clarity, HR excellence, accounting controls, and reporting systems. Quantitative survey is the research technique used. The participants in this study were the head of the agency, the secretary, the treasurer in the revenue section and the treasurer in the expenditure section, as well as the finance subdivision that handles the accounting or financial tasks of each agency. With a total of 110 respondents, purposive sampling technique was used to conduct sampling. In this stu

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Luluk Ayuning Tyas and Windra Laksana Putra. "Penggunaan Sistem Informasi Akuntansi Pada Pelaporan Keuangan Organisasi: Studi Kasus Pada Non-Governmental Organization." Jurnal Akuntan Publik 1, no. 3 (2023): 214–42. https://doi.org/10.59581/jap-widyakarya.v1i3.970.

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Advances in technology have made Accounting Information Systems an inseparable part of all forms of organization. Organizations use standardized systems to ensure a balance of comparison and reporting. The application of the Accounting Information System (SIA) in non-governmental organizations has not been carried out optimally due to several obstacles. This study seeks to explore the use of accounting information systems used by non-governmental organizations in the Central Java region and to determine whether these organizations are capable of designing systems independently in accordance wi

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Nofel, Mohamed, Mahmoud Marzouk, Hany Elbardan, Reda Saleh, and Aly Mogahed. "From Sensors to Standardized Financial Reports: A Proposed Automated Accounting System Integrating IoT, Blockchain, and XBRL." Journal of Risk and Financial Management 17, no. 10 (2024): 445. http://dx.doi.org/10.3390/jrfm17100445.

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Modern advances in technology have increased the demand for traditional accounting systems to be upgraded for real-time data processing, security, and standardized reports. Thus, this paper proposes a new accounting information system that integrates IoT, blockchain, and XBRL. The proposed system aims to automate the accounting process by using IoT to collect data and send it automatically to a blockchain, which acts as a database that will generate journal entries automatically through smart contracts. XBRL will then be used as an output method for standardized financial reports based on the

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Gal, Graham. "Query Issues in Continuous Reporting Systems." Journal of Emerging Technologies in Accounting 5, no. 1 (2008): 81–97. http://dx.doi.org/10.2308/jeta.2008.5.1.81.

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ABSTRACT: Investors have often made the case that more and better information will improve their decisions. Regulators have sought to answer these requests by searching for ways to make the information more readily available. A possible solution would be to move toward real time reporting. Certainly, current technology could provide an expanded set of corporate information that is more current or even continuously available. However, as the time between event and reporting of that event shrinks, several issues arise. These include the information to be disclosed, its level of detail, the time

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Collins Kindzeka, Ke-afoon. "Impact of Artificial Intelligence on Accounting, Auditing and Financial Reporting." American Journal of Computing and Engineering 6, no. 1 (2023): 29–34. http://dx.doi.org/10.47672/ajce.1433.

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Purpose: The study aimed at portraying the current role of Artificial intelligence in accounting, auditing, and financial reporting. Methodology: The study used a descriptive research design. This form of research design aims at describing the current status of an identified variable. Data was collected from secondary materials. Findings: Currently, multiple AI technologies are being utilized in accounting, auditing, and financial reporting. The AI expert systems accept human experiences as well as technical know-how as their fundamental and try to develop aggregate behavior or pra

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Sekerez, Vojislav. "Environmental Accounting as a Cornerstone of Corporate Sustainability Reporting." INTERNATIONAL JOURNAL OF MANAGEMENT SCIENCE AND BUSINESS ADMINISTRATION 4, no. 1 (2017): 7–14. http://dx.doi.org/10.18775/ijmsba.1849-5664-5419.2014.41.1001.

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The major objective of this paper is to stress a role of environmental accounting in developing management’s strategic initiatives in the field of environmental protection. The socially responsible behavior of a company implies undertaking various activities for prevention, removal and minimizing the harmful effects on the environment. Such a responsible strategic approach ultimately leads to numerous cost savings, improvement in profitability and reputation and finally enables corporate sustainable development. In order to achieve its goal, this research will be methodologically based on the

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Hertati, Lesi, Otniel Safkaur, Dwi Yanti, Irlan Fery, and Peny Cahaya Azwardi. "The Role of Accounting Information System Afflication In Reliability Financial Reporting." Ilomata International Journal of Tax and Accounting 2, no. 1 (2021): 97–112. http://dx.doi.org/10.52728/ijtc.v2i1.208.

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The manifestation of regional financial autonomy can be seen in the regional financial accounting information system as a good government system characterized by increasingly low problems so that the information generated by the central government and regional governments in Indonesia is a form of quality financial reporting and effective application of accounting systems by various government agencies in Indonesia. Indonesia. This study aims to find out how the successful application of accounting information systems on financial reporting performance was produced. This study uses causality a

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Semenova, S. M., O. M. Shpyrko, H. V. Ziabchenkova, and O. P. Kuzmenko. "Risks in the System of Accounting and Financial Statements." Business Inform 10, no. 525 (2021): 290–97. http://dx.doi.org/10.32983/2222-4459-2021-10-290-297.

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The article is concerned with studying the risks that are formed in the accounting and financial reporting system, their grouping and characterization for effective management and improvement of enterprise performance. Risk management standards clearly indicate the responsibility of management in assessing risks, managing and reporting them. The transformation of user approaches and needs to complete and reliable information about the risks of enterprises, in particular to the preparation of integrated reporting, indicates that the process of improving both the management and the reporting sys

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HÄCKNER, EINAR, and ANDERS NILSSON. "ACCOUNTING INFORMATION SYSTEMS IN SMEs." Journal of Enterprising Culture 07, no. 01 (1999): 37–64. http://dx.doi.org/10.1142/s0218495899000042.

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The research questions concern the possible link between Accounting Information Systems (AIS) and profitability in small and medium-sized firms (SMEs). "Instrumental" functions of AIS are compared with profitability for 24SMEs in the Swedish prefab housing industry. Data were collected by extensive, structured interviews with firm CEOs and CFOs. Results are interpreted in the context of the "sense-making process". AIS parts include: budgets, cash management, calculations, accounting and reports. The instrumental functions are evaluated in terms of completeness, complexity, logic, consistency a

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Sri Anggraini, Maharani Maharani, and Rahmad Pardosi. "Peran Teori Akuntansi Terhadap Sistem Pelaporan Keuangan Pada PT. Abdi Budi Mulia (ABM)." Akuntansi 3, no. 1 (2023): 20–27. http://dx.doi.org/10.55606/akuntansi.v3i1.1451.

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This article discusses the role of accounting theory in the financial reporting system at PT companies. Abdi Budi Mulia. Accounting theory has an important role in the development of accounting systems and financial reporting in companies. This research uses a qualitative descriptive method by conducting a case study at PT. Abdi Budi Mulia. The research results show that the company has implemented accounting theory in its financial reporting system. However, there are several challenges and obstacles that stand in the way of implementing an accounting system, such as changes in regulations, l

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Mikoshi, Medelyn Sonya. "Pengaruh Kejelasan Sasaran Anggaran, Pengendalian Akuntansi dan Sistem Pelaporan Terhadap Akuntabilitas Kinerja (Studi Empiris Koni Se Sumatera Barat)." Ekonomis: Journal of Economics and Business 4, no. 1 (2020): 192. http://dx.doi.org/10.33087/ekonomis.v4i1.116.

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This research aimed to identify and to get empirical evidence of the effect of clarity of target budgets, control accounting, systems reporting on accountability performance. This study was 20 KONI registered in west sumatera with a total sample of 40 comprised of executive director and chairman of internal audit in the KONI field in west sumatera.This study uses the dependent variable of performance accountability and the independent variable is the clarity of the target budget, accounting controls and reporting systems. The hypothesis is tested by using multiple regression analysis using SPS

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Djambakieva, G. "Accounting for Financial Instruments: The Main Differences According to National Accounting Standards of Uzbekistan and IFRS." Bulletin of Science and Practice 7, no. 7 (2021): 245–49. http://dx.doi.org/10.33619/2414-2948/68/31.

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At the international level, the pandemic is escalating, and the deepening economic crisis is affecting all sectors of the economy. In such a situation, such issues as steady population growth, achieving sustainable economic development, ensuring the well-being of the population, and creating permanent jobs are on the agenda. In turn, one of the key factors in the development of the economy is the adaptation of accounting and reporting systems in the country to the requirements of international financial reporting standards. In accordance with the above requirements, in this article we examined

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Holovina, Daria, Olga Karpenko, and Iryna Plikus. "INTERNATIONAL CONVERGENCE OF FINANCIAL REPORTING." 63, no. 63 (July 10, 2022): 83–93. http://dx.doi.org/10.26565/2524-2547-2022-63-08.

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The purpose of this article is to study the state of global convergence of financial reporting standards at the present stage, as well as to consider the key points of the process of unification of International Financial Reporting Standards (IFRS) and Generally Accepted Accounting Principles (GAAP). To achieve this goal, the article considers the concepts of convergence, harmonization and standardization, presents an analysis of the intensity of use of these concepts, which are associated with the dynamic development of recent global accounting transformations and major trends in internationa

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Rashad Gahramanov, Rashad Gahramanov. "IMPLEMENTATION OF ACCOUNTING INFORMATION SYSTEMS." PAHTEI-Procedings of Azerbaijan High Technical Educational Institutions 18, no. 07 (2022): 103–11. http://dx.doi.org/10.36962/pahtei18072022-103.

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Accounting is one of the most important fields of economics and is an integral part of any organization, which allows you to monitor the daily economic situation of the company. Today, automation of accounting is the main source of the effective management process. Entrepreneurs and company executives have to make management decisions in risky conditions, for which it is necessary to control the economic activity of the enterprise. Incorrect information can lead to wrong decisions, which can damage the economic condition of the enterprise. An automation process is an invaluable tool for collec

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Yusnita, Fitri, Indah Khairunnisa, and Peny Cahaya Azwari. "Use Of Information Technology, Accounting Information Systems, Internal Control on The Quality of Financial Reporting Village-Owned Enterprises Ogan Ilir." Jurnal Ekonomi, Bisnis & Entrepreneurship 18, no. 1 (2024): 121–36. http://dx.doi.org/10.55208/jebe.v18i1.506.

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This study aims to evaluate how information technology deployment affects financial reporting quality. 2) Find out how accounting information systems impact financial report standards. 3) Evaluate how internal control affects the dependability and correctness of financial accounts. 4) Analyze the impact of internal control, accounting information systems, and information technology on the reliability and accuracy of financial reports. A quantitative research methodology is used in this investigation. The population under investigation consists of all Village-Owned Enterprises in Ogan Ilir Rege

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Oladejo, Olusola James A., and Mary Etigale Ochom. "Safeguarding Financial Integrity: The Nexus of Cloud Accounting Systems and Financial Reporting of Nigerian Listed Deposit Money Banks." Lead City Journal of the Social Sciences (LCJSS) 10, no. 1 (2025): 79–90. https://doi.org/10.5281/zenodo.15567721.

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This study explored how cloud accounting affects the quality of financial reports in Nigeria's banking industry. It examined if factors like data security, efficient resource use, and compliance adherence, linked to cloud accounting, influence the clarity, accuracy, and timeliness of these reports. Data analysis was conducted using statistical methods. The study population comprised 24 listed deposit money banks in Nigeria. A purposive sample of eight banks with international authorization licenses was selected. To enhance representativeness, the sample was furthe

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Setyowati, Widhy, Taufiq Andre Setiyono, Ge Gung, and Bunga Novriyanti. "Leveraging Technology in Accounting for Entrepreneurial Insight into Government Budgeting Efficiency." Aptisi Transactions on Technopreneurship (ATT) 5, no. 3 (2023): 251–60. http://dx.doi.org/10.34306/att.v5i3.340.

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This research aims to assess the impact of the clarity of budget objectives and reporting systems on government performance accountability, with accounting control serving as a moderating factor. The study was conducted within the Wonosobo Regency Regional Organization. Purposive sampling was employed to select 75 respondents, comprising officials responsible for financial reporting and accountability within their roles, including the Head of Finance, finance staff, and treasurer. Multiple linear regression was utilized for data analysis. Empirical evidence supports the notion that the clarity

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Alrawashedh, Nahed Habis, and Bilal Zureigat. "The Role Of Accounting Information Systems In Enhancing The Quality Of Financial Reports In Insurance Companies." International Journal of Environmental Sciences 11, no. 7s (2025): 537–55. https://doi.org/10.64252/t45bg723.

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Using the five critical qualitative characteristics outlined by the International Accounting Standards Board (IASB)—relevance, faithful representation, comparability, verifiability, and understandability—this study examines how Computerised Accounting Systems (CAS) impact the quality of financial reporting in insurance companies. The study delves into the ways in which CAS structural features—including relational databases, automated data processing, reporting capabilities, and enhancement technologies—influence the trustworthiness and use of financial data, drawing on general systems theory.

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Loudoe, Martina Melissa, and Fardinal Fardinal. "The Effect of Human Resources Competencies and Internal Controlling System on the Quality of Accounting Information System and Their Impacts to the Quality of Financial Reporting." Asian Journal of Social Science Studies 6, no. 5 (2021): 31. http://dx.doi.org/10.20849/ajsss.v6i5.965.

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This study aims to determine the effect of human resources competencies and internal controlling systems on the quality of accounting information systems and to deter-mine the quality of financial reporting. This study is a quantitative study with primary data obtained from 105 respondents from the finance/administration/budget division of the DKI Jakarta Provincial Government SKPD who collected 52 SKPD. Partial Least Square is used as an analytical tool in this study.The results showed that the competence of human resources and internal controlling systems directly have a significant effect o

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Yunitasari, Febby Ana, Lilis Setyowati, Ngurah Pandji Mertha Agung Durya, and Imang Dapit Pamungkas. "Pengaruh Pemahaman Standar Akuntansi Pemerintah, Pemanfaatan Sistem Informasi Akuntansi Dan Sistem Pengendalian Internal Terhadap Kualitas Laporan Keuangan Pada BPKAD Provinsi Jawa Tengah." JRAK (Jurnal Riset Akuntansi dan Bisnis) 10, no. 1 (2024): 58–71. http://dx.doi.org/10.38204/jrak.v10i1.1715.

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The purpose of this study is to determine how the quality of financial reporting in the Regional Financial and Asset Management Agency of Central Java Province (BPKAD) is affected by understanding accounting standards, using accounting information systems, and internal control systems. The research employed a quantitative methodology utilizing primary data. by means of a questionnaire survey that involved 58 of all 125 BPKAD employees in Central Java Province. Methods for data analysis, such as validity, reliability, classical acceptance testing, and multiple linear regression, were implemente

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Vysotskaya, A. B. "Role of Matrix Accounting and Accounting Information Systems in Reliability Reporting of Business Entities Financial Activity." Accounting. Analysis. Auditing 5, no. 4 (2018): 94–99. http://dx.doi.org/10.26794/2408-9303-2018-5-4-94-99.

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The paper examines the interconnection between matrix modeling and accounting informational systems (AIS) and highlights the role of these systems in the true and fair reporting of economic activities. The author shows that such systems make it possible to present the functional fragments of knowledge in information modeling systems and gives a definition of the accounting information systems in the context of modern economic development. The article focuses on designing a concept of a knowledge-based economy and identifying the role of accounting in this process. It shows the accounting syste

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Hoffmann, Sebastian, and Stephen P. Walker. "Adapting to Crisis: Accounting Information Systems during the Weimar Hyperinflation." Business History Review 94, no. 3 (2020): 593–625. http://dx.doi.org/10.1017/s0007680520000550.

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German corporations are characterized as having been adaptable in the face of numerous traumatizing events during the twentieth century. This article explores how firms adapted their accounting information systems during the hyperinflation of the 1920s. It suggests that responses to the crisis focused on system elements identified as key to continuing operations. Initially, firms amended selling and purchasing arrangements, modified financial reporting, and shifted managerial reporting to nonmonetary information. As inflation accelerated, human resources were diverted to maintaining critical f

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KLYCHOVA, Guzaliya S., Alsu R. ZAKIROVA, Al'fiya R. YUSUPOVA, and Inzilya M. KHAIRULLINA. "Social reporting in organic animal husbandry." International Accounting 24, no. 3 (2021): 297–315. http://dx.doi.org/10.24891/ia.24.3.297.

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Subject. The article discusses the issues related to accounting and social reporting in organic animal husbandry. Objectives. We herein outline practical guidelines for accounting in organic animal husbandry, which would allow to gather data for further social reporting. Methods. We applied theoretical and empirical methods, such as the logic method, reasoning, the systems approach, analysis and synthesis. Results. We reviewed accounting principles in animal husbandry provided that organic agriculture coexists with the traditional one. It is advisable to supplement synthetic accounts with addi

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Smith, Katherine Taken, and Lawrence Murphy Smith. "Examining Documentation Tools for Audit and Forensic Accounting Investigations." Journal of Risk and Financial Management 17, no. 11 (2024): 491. http://dx.doi.org/10.3390/jrfm17110491.

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This study examines some of the documentation tools and techniques that forensic accountants, internal auditors, external auditors, and others can use to document accounting and financial reporting systems under investigation. While prior research has addressed these items piecemeal, this study is the first to incorporate them, along with current related research and theoretical foundation, and relate them in aggregate to the work of forensic accountants, internal auditors, external auditors, and others. Inputs, processes, and outputs of modern accounting and financial reporting systems are of

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Yayat Solihah and A Dewantoro Marsono. "Analysis of Accounting Information Systems on the Effectiveness of Transaction Processes and Reporting at PT. PNM Unit Mekaar." International Journal of Asian Business and Management 2, no. 4 (2023): 659–68. http://dx.doi.org/10.55927/ijabm.v2i4.5470.

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This research was conducted to determine the effectiveness of the transaction process and reporting using the accounting information system at PT. PNM Mekaar. Before the accounting information system was implemented, the transaction process and daily transaction reporting at the Mekaar office were still manual. This research was conducted to find out how the use of accounting information systems on the effectiveness of transaction processes and reporting at PT. PNM Mekaar. The research method used is the research method by direct practice and interviews with reference to the Technology Accepta

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Nassereddine, Hassan, and Amar Sayed Ahmad. "The role of management accounting systems in sustainable and development strategies." Proceedings of the International Conference on Business Excellence 13, no. 1 (2019): 313–25. http://dx.doi.org/10.2478/picbe-2019-0028.

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Abstract The cycle of corporate measures in line with consideration of apprehensions related to supportable progress and communal and environmental accountability broadens the constraint of routine measurement to take into justification social and environmental gauges. The role of management accounting, historically orientated toward the dimension of economic and financial performance, is consequently questioned in its capacity to evolve towards an integration of these standards into the dimension, management and performance reporting fashions. Environmental control Accounting may be understoo

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Farradhi, Muhammad, and Evayani Evayani. "PENGARUH PENERAPAN SISTEM ENTERPRISE RESOURCE PLANNING (ERP) DAN KUALITAS SISTEM INFORMASI AKUNTANSI TERHADAP EFEKTIVITAS PENGENDALIAN INTERNAL ATAS PELAPORAN KEUANGAN PADA PT WASKITA KARYA TBK (STUDI EMPIRIS UNIT KERJA YANG BERADA DI BAWAH KANTOR DIVISI I INFRASTRUKTUR)." Jurnal Ilmiah Mahasiswa Ekonomi Akuntansi 5, no. 3 (2020): 337–43. http://dx.doi.org/10.24815/jimeka.v5i3.15623.

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This paper is intended to determine the application of Enterprise Resource Planning (ERP) applications and the quality of accounting information systems towards the implementation of internal control over financial reporting at PT. Waskita Tbk. The population in this study was PT Waskita Tbk employees who were under the Division I office in charge of the Sumatran region with a total population of 552 employees, with a sample used by 100 employees. Data analysis method in this study uses multiple regression analysis. The results showed that the simultaneous Corporate Resource Planning System an

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Pervan, Ivica, and Ivana Dropulić. "The impact of integrated information systems on management accounting." Management 24, no. 1 (2019): 21–38. http://dx.doi.org/10.30924/mjcmi.24.1.2.

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The main aim of this study is to analyze how implementation of integrated information systems (IIS) effects management accounting. Findings based on data collected from 108 Croatian firms confirmed that IIS implementation caused significant management accounting changes. Estimated regression models revealed that the most important IIS characteristic were the analytical capabilities since it positively influenced management accounting changes in four dimensions: internal reporting, budgeting, application of modern accounting techniques and management accounting employees’ jobs. The quality of I

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Pavlykivska, O., and U. Plekan. "Social reporting as an element of business strategy of market entities." Galic'kij ekonomičnij visnik 68, no. 1 (2021): 62–69. http://dx.doi.org/10.33108/galicianvisnyk_tntu2021.01.062.

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The essence of social reporting is investigated. It is proved that there is a close relation between socially responsible activities and accounting because the accountant has general responsibility for the reliability, evaluation and disclosure of information, including information that is related to social problems. Moreover this type of activity is based on self-regulation (lack of formalization due to insufficiency of normative base), the reflection of social activity indicators in the accounting depends on the accountant subjective opinion and, relatively, the latter is responsible for thi

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Dumitru, Valentin Florentin, Bogdan-Ștefan Ionescu, Sînziana-Maria Rîndașu, Laura-Eugenia-Lavinia Barna, and Alexandru-Mihai Crîjman. "Implications for Sustainability Accounting and Reporting in the Context of the Automation-Driven Evolution of ERP Systems." Electronics 12, no. 8 (2023): 1819. http://dx.doi.org/10.3390/electronics12081819.

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This paper delves into the impact of the automation-driven evolution of enterprise resource planning systems (ERPSs) on sustainability accounting and reporting and the associated challenges. By employing a holistic approach focusing on the current characteristics of both ERPSs and automation platforms and an inductive approach to perform a content analysis, this study highlights how the new generation of ERPSs can support the improvement of accounting in general and sustainability accounting and reporting quality in particular. The analysis was based on information provided by the developers o

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Faisal, Ahmad, Sri Yanthy Yosepha, Sri Widodo, and Lucky Bayu Purnomo. "Analisis Penerapan Sistem Informasi Akuntasi Penerimaan dan Pengeluaran Kas terhadap Pengendalian Internal Kas pada PT. XYZ." Journal of Accounting and Finance Management 5, no. 6 (2025): 1645–50. https://doi.org/10.38035/jafm.v5i6.1435.

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This study explores the impact of information technology utilization, the implementation of accounting information systems, and the application of internal control systems on the integrity of financial reports produced by companies. The integrity of financial reporting can be enhanced through the effective implementation of accounting information systems and internal controls. A well-designed accounting information system facilitates the production of high-quality financial statements that adhere to regulatory standards. Such a system must address key issues, including data security, timely in

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