Relevant bibliographies by topics / Accounting information - Theory of accounting

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

Academic literature on the topic 'Accounting information - Theory of accounting'

Author: Grafiati
Published: 4 June 2021
Last updated: 17 February 2022

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Journal articles on the topic "Accounting information - Theory of accounting"

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Ouda, Hassan A. G., and Ralf Klischewski. "Accounting and politicians: a theory of accounting information usefulness." Journal of Public Budgeting, Accounting & Financial Management 31, no. 4 (November 14, 2019): 496–517. http://dx.doi.org/10.1108/jpbafm-10-2018-0113.

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Purpose How do cognitive aspects influence the use/non-use of accounting information by the politicians? The purpose of this paper is to conceptualize and theorize the readiness to use and the actual use of accounting information in relation to the human and social agency involved. Design/methodology/approach Applying cognitive fit theory and social cognitive theory, the authors explain how cognition of accounting information producers and users relates to their tasks and their environment. Analyzing cognitive matching, the authors develop accounting information usefulness as a function of the cognitive match between the accounting information producers and users. Findings The theoretical findings posit that cognitive fit increases with the degree of matching between the cognition of accounting information producers and the cognition of accounting information users. The theory proposes that enriching and matching the various cognitive factors lead to formation of more aligned mental representations to govern the processes of accounting information production and use as a prerequisite for the accounting information usefulness. Research limitations/implications By theorizing human cognition, behavior and learning, the authors seek to contribute to the explanation and prediction of accounting information use. Future research needs to empirically validate and/or further develop the propositions. Practical implications Practically, the conceptualization can be used to align individual and collective learning on both sides and to introduce information use audit as an instrument for supporting collective learning. Originality/value The theory of accounting information usefulness is the first attempt in public sector accounting literature to explain the relation of production and consumption of accounting information in relation to the cognition of the actors involved.
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Ковалев and Aleksey Kovalev. "Information Concept of Accounting." Auditor 2, no. 7 (July 25, 2016): 16–23. http://dx.doi.org/10.12737/19293.

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Th e article is devoted to the problem of improving the quality of accounting information by synthesizing the theory of the formation of accounting information and quality management theory by determining the composition of the internal standards of the economic entity in the context of the stages of registration process and their linking with the generated qualitative characteristics of accounting information.
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Bachtijeva, Diana. "The Influence of Creative Accounting to the Formation of the Accounting Policy and Accounting’s Results." Buhalterinės apskaitos teorija ir praktika, no. 19 (June 12, 2019): 1. http://dx.doi.org/10.15388/batp.2019.5.

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The accounting's policy choice and creating is influenced by accounting theory, impact factors, each company's objectives, and this makes company unique. Legislation for businesses in creating accounting policies allow to choose the following accounting methods and techniques that are most revealing aspects of the activities of the enterprise. In cases where the situation is not exactly to regulate the law is left to creativity. There is a need to apply creative accounting, which is identified as a factor influencing the choice of accounting policy. Taking into account the environmental factors of the company, creative accounting is applying in different accounting areas and in different volumes, while the accounting policy structure is forming. The main source of information about the company's financial position and the results are financial statements. On financial statements basis, information users make decisions. In order to influence information users decision's, company starts to manipulate financial data. In order to influence consumer decisions, creative accounting is used to manipulate financial data, which results in higher or lower company profits and distorts other financial information. On misleading data basis made financial statements not reflect a true and fair view of the company. The size of the distortion of information's, investigations are not carried out In Lithuania. The purpose of the study is analysis of the relationship of creative accounting and accounting policy and determinate the creative accounting impact to the formation of the accounting policy and accounting's results. Methods of analysis, data systematization, comparative, grouping and modeling were used during the research. JEL classification: M41
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Jacoby, Gady, Shi Li, and Yan Wang. "Mean-variance theory with imprecise accounting information." Finance Research Letters 26 (September 2018): 156–61. http://dx.doi.org/10.1016/j.frl.2017.12.018.

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Hartono, Jogiyanto. "THE RECENCY EFFECT OF ACCOUNTING INFORMATION." Gadjah Mada International Journal of Business 6, no. 1 (January 12, 2012): 85. http://dx.doi.org/10.22146/gamaijb.5536.

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This study tests the joint effects of dividend and earnings information. A study of joint effects is justified for the following reasons. First, dividends and earnings are considered two of the most important signaling devices (Aharony and Swary 1980) that investors use in evaluating stock prices. Second, dividends and earnings are 'garbled' information (Ohlson 1989). Dividends and earnings may contain corroborating or disconfirming news. Third, investors may be have with memory, revising beliefs in complex ways in evaluating a sequence of information. Prior dividend studies that controlling for earnings announcement effects do not address these possibilities. Using Hogarth and Einhorn's (1992) belief-adjustment theory, this study models the behavior of investor reactions to joint dividend and earnings surprises. The theory predicts that order and timing of dividend and earnings surprises have different effects on stock returns. When dividend and earnings surprises have opposite signs (mixedevidence), the theory predicts that later surprises have a larger impact on stock returns than do earlier surprises (the recency effect hypothesis). The evidence for the recency effect hypotheses is relatively strong. In three out of four cases of mixed evidence (positive earnings, negative earnings and positive dividend surprises), the recency effect hypotheses are supported.
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Marinich, Eric. "Accounting Information Aggregation and Managerial Cooperation." Journal of Management Accounting Research 32, no. 3 (November 15, 2019): 193–210. http://dx.doi.org/10.2308/jmar-17-033.

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ABSTRACT Managers in decentralized organizations often face incentives against cooperation. In these situations, accounting information can increase cooperation when it reveals the cooperativeness of other managers' prior actions. The extent to which accounting information reveals other managers' prior actions, however, can depend on its aggregation. This study provides theory-consistent experimental evidence of the effects of accounting information aggregation on managerial cooperation when managers face incentives against cooperation. Based on the psychology theory of non-consequential reasoning, I predict and find that managerial cooperation is higher when accounting information is aggregated than when it is disaggregated. When accounting information is aggregated and does not reveal the cooperativeness of managers' prior actions, individuals frame the decision to cooperate as a group decision and prefer cooperation because it is the only action that leads to the best group outcome. JEL Classifications: D81; M4.
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Musvoto, S. Wedzerai, and Daan G. Gouws. "Towards Formulating An Accounting Theory Of Meaningfulness." Journal of Applied Business Research (JABR) 28, no. 5 (August 21, 2012): 825. http://dx.doi.org/10.19030/jabr.v28i5.7226.

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This study highlights the need for a theory of meaningfulness for accounting information. A theory of meaningfulness determines the theoretical position that may be taken about the scientific content of information. The need for such a theory in accounting arises from the perspective that users of accounting information have not been able to take a firm theoretical position about the scientific content of accounting information in the financial statements. This has caused users of accounting information to lose confidence in the financial statements. This paper uses the representational measurement concept of meaningfulness to highlight the inadequacies of the current accounting concept of meaningfulness and to suggest possible ways of addressing these inadequacies. The development of a theory of meaningfulness of accounting information would improve the users confidence in the financial statements.
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Mauldin, Elaine G., and Linda V. Ruchala. "Towards a meta-theory of accounting information systems." Accounting, Organizations and Society 24, no. 4 (May 1999): 317–31. http://dx.doi.org/10.1016/s0361-3682(99)00006-9.

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Ross, Jonathan. "The Information Content of Accounting Reports: An Information Theory Perspective." Information 7, no. 3 (July 29, 2016): 48. http://dx.doi.org/10.3390/info7030048.

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Корабельникова and Lyudmila Korabelnikova. "Standardization of Process Formation of Accounting Information." Auditor 2, no. 7 (July 25, 2016): 24–30. http://dx.doi.org/10.12737/19443.

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Th e article is devoted to the problem of improving the quality of accounting information by synthesizing the theory of the formation of accounting information and quality management theory by determining the composition of the internal standards of the economic entity in the context of the stages of registration process and their linking with the generated qualitative characteristics of accounting information.
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Dissertations / Theses on the topic "Accounting information - Theory of accounting"

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McBride, Freda D. H. "Memory Bias in the Use of Accounting Information: An Examination of Affective Responses and Retrieval of Information in Accounting Decision Making." Diss., Virginia Tech, 1998. http://hdl.handle.net/10919/30551.

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This dissertation is based on the Kida-Smith (1995) model of "The encoding and retrievability of numerical data." It is concerned with the variable conditions under which a positive affective response (i.e., a decision or opinion that results in a positive valence) on previously viewed accounting information may and may not influence current decision-making. An affective response to accounting numbers may adversely influence decisions made based on those numbers. Prior research has found that individuals recall information that is consistent with prior decisions more readily than they recall inconsistent information. Research has also shown that current judgements are biased toward prior decisions or judgements. These biases may cause current decisions to be suboptimal or dysfunctional. Two 2x2 experiments were conducted to examine four hypotheses. These hypotheses concerned (1) the influence of an affective response on an investment decision when the differences between two sets of accounting numbers are small and when the differences are large, (2) the influence of an affective response on the recall of numerical data, (3) the influence of time on the recall of numerical data given an affective response, and (4) the influence of an affective response on an investment decision when the level of cognitive processing at the time the affective response is produced is low and when the level of processing is high. The first experiment used graduate students in an accounting course to investigate the influence of differences between numerical amounts on decision making. It also investigated the influence of time between the encoding and retrieval on recall of numerical amounts. The second experiment used accounting practitioners to investigate the influence of differences between numerical amounts on decision making, and to examine the influence of different levels of cognitive processing at the time of encoding on decision making. Results indicate that an affective response does produce suboptimal decisions. In the case of accounting practitioners, however, the influence of the affective response is mitigated when the magnitude of the difference between the accounting numbers previously viewed and those undergoing current examination is large rather than small. The affective response did not significantly influence the recall of numerical amounts. There was no significant change in the influence of the affective response on recalled amounts with increased time between encoding and retrieval. Also, there were no significant changes in decision-making with increased processing at the time of encoding.
Ph. D.
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Shen, Rui. "Two essays on empirical accounting /." View abstract or full-text, 2009. http://library.ust.hk/cgi/db/thesis.pl?ACCT%202009%20SHEN.

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Williamson, Russell. "WAGE DISPARITY IN THE ACCOUNTING PROFESSION AND INFORMATION QUALITY." UKnowledge, 2019. https://uknowledge.uky.edu/accountancy_etds/11.

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Does wage disparity, measured as the difference between highest and lowest paid workers, affect the quality of reported financial information? I collect accounting professional wage data from an international accounting and finance employment placement firm for the period of 1972 to 2017. I investigate to what degree wage disparity in corporate and public accounting has affected accounting information quality by testing predictions derived from equity theory and tournament theory. I find that vertical wage disparity within, as well as horizontal wage disparity between, corporate and public accounting is associated with measures of the relevance and reliability of accounting information. Specifically, pay disparity within corporate accounting is associated with a significant reduction in earnings persistence, in the earnings-returns relationship, in the accruals-cashflow relationship, and with higher levels of absolute abnormal accruals. In tests of pay disparity within the public accounting profession I find evidence of improved information quality associated with higher pay disparity. These findings are consistent with the different structures of employment and career advancement within the corporate and public accounting professions.
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Henderson, Elsie. "Users' Perceptions of Financial Statement Note Disclosure and the Theory of Information Overload." Thesis, Northcentral University, 2016. http://pqdtopen.proquest.com/#viewpdf?dispub=10150219.

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The purpose of financial statement note disclosures is to provide additional, relevant information useful for decision-making. There has been a significant increase in financial statement note disclosure over time, which has resulted in concerns there is now information overload in these note disclosures and there are questions about the relevance of some financial statement note disclosures. The purpose of this qualitative, embedded, single-case study was to determine financial statement note disclosure users’ perceptions about notes (i.e., relevance and use in decision-making; readability and comprehension; and differences across user classes) in order to inform standard setters and extend the theory of information overload to financial statement note disclosure. Participants in this study were 15 users of financial statements in Eastern Canada and included 4 creditors, 3 financial analysts, 5 investors, and 3 accountants. Interviews were conducted to gather data on users’ perceptions of financial statement note disclosures. Data was analyzed with MAXQDA 12 software to identify themes and answer the study research questions. Current findings were users perceive financial statement note disclosures are an integral part of financial statements; however, many notes are not read by users, indicating these notes are not relevant and useful for users’ decision making. Further users perceive the readability and comprehension of financial statement note disclosures is low. As a result there are few financial statement note disclosures that are read in detail by users. However, some users prefer transparency and perceive more disclosure means more transparency. Based on current findings it was recommended standard setters and preparers place more emphasis on succinct writing, continue education on the application of materiality, and emphasize more disclosure does not mean more transparency. Recommendations for future research included performing the current study with a larger sample.

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Senik, Rosmila. "Understanding information technology skills development in undergraduate accounting programme : a grounded theory study." Thesis, University of Southampton, 2007. http://ethos.bl.uk/OrderDetails.do?uin=uk.bl.ethos.444951.

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Basu, Somnath. "Information, expectations and equilibrium: Trading volume hypotheses." Diss., The University of Arizona, 1990. http://hdl.handle.net/10150/185109.

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In analyses of the relationship between information and price-volume reactions, the role of investor expectations is often considered implicitly. Not allowing investors to either disagree among each other or remain uninformed is a consequence of the assumption of a free and perfect information flow. A more flexible definition of information allows the observation that trading volume is an accurate reflector of investor expectations and contains valuable information about price movements. Trading volume is also used to empirically show the effects of imperfect information and the inappropriateness of the event study method.
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Eldaly, Mohamed Khaled. "Effects of the new regulations of the audit profession on the audit firms' strategies." Thesis, University of Bedfordshire, 2012. http://hdl.handle.net/10547/294283.

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The audit firms play an important role in the capital markets by verifying that auditors provide reliable information to the decision makers. However, trust in auditing firms has been questioned following Enron‘s failure and accounting scandals at WorldCom and other companies. As a result, Arthur Anderson failed and the number of big audit firms fell to four firms and no one knows who might be next. Defond and Francis (2005) believe that a critical trigger occurred when Deloitte & Touch issued a “clean” peer review report on Arthur Andersen in December 2001, just a few weeks before Andersen publicly announced that it had shredded documents related to Enron audit. The credibility and integrity of the profession‘s self-regulation program was immediately in doubt. To protect public interests and to restore confidence in the capital markets, the USA government issued the Sarbanes-Oxley Act (SOX) in 2002. Similarly, the Financial Reporting Council in the UK provided the Professional Oversight Board with similar mission. This thesis aims to explore the role of independent audit regulators in promoting confidence in the audit profession, and analyse the big four firms’ strategies that react toward these regulatory changes in the audit markets. The lack of studies in this area supports the use of grounded theory as a research methodology. 24 semi-structured interviews were conducted with the top management level of the audit regulators and big four firms’ partners. This study contributes to the literature as it provides a better understanding of the satisfaction of the big four audit firms toward the new independent regulators, and how these firms react toward the additional requirements of the independent inspectors.
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Checon, Bianca Quirantes. "Limited attention, the use of accounting information and its impacts on individual investment decision making." Universidade de São Paulo, 2018. http://www.teses.usp.br/teses/disponiveis/12/12136/tde-24082018-153805/.

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As technology and capital markets complexity increases, so does the amount of accounting information disclosed by companies in their financial reports. Nowadays, we reached an impasse, where it is questionable if more information will in fact reduce information asymmetry. Previous authors strongly criticize the length of financial statements and annual reports, arguing that they should communicate more rather than just be voluminous as the current volume of information can be counterproductive to the average individual to acquire, retain and process all available information. Based on evidence of previous accounting literature on presentation format and the psychology theories of attribution theory and cognitive load theory, we hypothesize that, by manipulating accounting information using a more general accessible format such as the narrative one, individual investors are able to better understand accounting information and, thereafter, make a more effective use of it versus the concurrent non-fundamental information available in a standard investment decision making setting. To achieve our research goal, we use a mixed method research strategy with an Exploratory Sequential Design: the qualitative method act as a preparation for the quantitative one. Concerning the qualitative method, we interview- using the Q methodology approach - 31 subjects, being 13 analysts/professional investors and 18 individual investors. Our objective in this phase is to identify patterns in the usage of accounting/non-accounting information by analysts/professional investors, in contrast to individual investors\' information choices. By doing so, we can use the obtained results to base our experimental information choices regarding (a) which accounting information pieces were most preferable to professional investors and (b) the information presentation sequence to be followed in the experimental setting. Next, we develop a 2 X 2 between-subjects experimental design in which we manipulate the presentation format of a hypothetical company between the traditional \'tabular and footnotes\' design versus the narrative content-only design. We also vary the financial performance between \'good\' and \'bad\' to check if the variables of interest would impact (a) investment propensity on the company\'s shares and (b) the amount of information retrieved from memory. As our main results, we find that the narrative format per se does not impact investment propensity and that the alternative presentation format is beneficial for participants with less than 5 years of investment experience in capital markets in the poor financial performance condition, adjusting their investment propensity to the same investment propensity level of more experienced investors.
A medida que a complexidade da tecnologia e dos mercados de capitais aumentou, o montante da informação contábil divulgada pelas empresas em seus relatórios financeiros também aumentou. Atualmente, chegamos a um impasse, onde é questionável se mais informações reduzem a assimetria de informações. Autores anteriores criticam fortemente o tamanho das demonstrações financeiras e relatórios anuais, argumentando que eles devem comunicar mais ao invés de apenas serem volumosos, já que o atual volume de informações pode ser contraproducente para o indivíduo médio adquirir, reter e processar todas as informações disponíveis. Com base na evidência de literatura contábil anterior sobre o formato de apresentação e as teorias de psicologia, teoria da atribuição e teoria da carga cognitiva, temos a hipótese de que, ao manipular informações contábeis através de um formato amplamente mais acessível, como a narrativa, os investidores individuais serão capazes de compreender melhor as informações contábeis e, posteriormente, ter um uso mais proeminente delas em relação às atuais informações não fundamentais disponíveis para uma avaliação de decisão de investimento. Para alcançar nosso objetivo de pesquisa, utiliza-se uma estratégia de pesquisa de método misto com um Desenho Sequencial Exploratório, o método qualitativo atua como uma preparação para o quantitativo. Como método qualitativo, entrevistou-se - usando a abordagem da Metodologia Q - 31 sujeitos, sendo 13 analistas/investidores profissionais e 18 investidores individuais. O objetivo nesta fase foi entender o padrão de comportamento de uso de informações contábeis/não-contábeis por analistas/investidores profissionais, em comparação com as escolhas de informações de investidores individuais. Ao fazê-lo, puderam-se usar os resultados obtidos das entrevistas para basear as escolhas de informações experimentais em relação a (a) quais peças de informação contábil eram mais preferíveis aos investidores profissionais e (b) a sequência de apresentação de informações a seguir na configuração experimental. Em seguida, desenvolve-se um design experimental 2 x 2 entre os sujeitos em que manipulamos o formato de apresentação de uma empresa hipotética entre o design tradicional \'tabular e notas explicativas\' versus o design narrativo apenas de conteúdo. Foi alterado também o desempenho financeiro entre \'bom\' e \'ruim\' para verificar se as variáveis de interesse impactam (a) propensão de investimento nas ações da empresa e (b) a quantidade de informações recuperadas da memória. Como nossos principais resultados, identificamos que o formato narrativo individualmente não afeta a propensão de investimento e que o formato de apresentação alternativa beneficiou os participantes com menos de 5 anos de experiência de investimento nos mercados de capitais na condição de má performance financeira, ajustando sua propensão ao mesmo nível de investimento de investidores mais experientes.
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West, Mario. "Strategies to Manage Enterprise Information Technology Projects." ScholarWorks, 2017. https://scholarworks.waldenu.edu/dissertations/4578.

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Since 2005, most midsize company information technology (IT) projects had a 62.4% failure rate because of wrong project team communication skills or cost overruns. IT leaders expect negative IT project outcomes will cost over $2 billion by 2020. Using the actor-network theory, the purpose of this single case study was to explore strategies used by IT leaders from a midsize IT company in Washington, D.C. to plan and execute projects under budget and on time. Using purposeful sampling, 5 IT leaders were selected for this study because of their experience in implementing successful strategies for projects. Data were collected using face-to-face semistructured interviews, company documentation, and internal organizational risk reports. Yin's 5-step process was used for data analysis to compile, disassemble, reassemble, interpret, and conclude the data. The interpretation of data, subjected to methodological triangulation and member checking to strengthen the dependability and credibility of the findings, yielded 3 themes of IT leader communication skills: IT leader strategy, IT leader knowledge, and implementation of cost savings. The findings indicated that IT leaders serve as the key actors in the IT project network, and leader communication skills are essential for implementing strategies for IT project completion and cost savings. With this knowledge, IT leaders can implement strategies to plan and execute projects under budget and on time. The implications for a positive social change includes the potential for IT leaders to reduce project production waste and contribute to economic expansion.
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Elijido-Ten, Evangeline. "Extending the application of stakeholder theory to Malaysian corporate environmental disclosures." Swinburne Research Bank, 2006. http://hdl.handle.net/1959.3/38308.

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Thesis (PhD) - Faculty of Business and Enterprise, Swinburne University of Technology, 2006.
A thesis is submitted in fulfilment of the requirements for the degree Doctor of Philosophy, Faculty of Business and Enterprise, Swinburne University of Technology - 2006. Typescript. Includes bibliographical references (p. 231-246)
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Books on the topic "Accounting information - Theory of accounting"

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Leitch, Robert A. Accounting information systems: Theory and practice. 2nd ed. Englewood Cliffs, N.J: Prentice-Hall, 1992.

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Roscoe, Davis K., ed. Accounting information systems: Theory and practice. 2nd ed. Englewood Cliffs: Prentice-Hall, 1992.

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Akat'eva, Marina. Information and communication the concept of accounting theory. ru: INFRA-M Academic Publishing LLC., 2020. http://dx.doi.org/10.12737/1080408.

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The monograph is devoted to theoretical and methodological aspects of information and communication of the concept of accounting theory — meaningful and professionally appraised by the author, including historical context. It considers the fundamental provisions of the concept formed in the respective paradigms, principles and postulates, presents the modern understanding of information and communication components of the accounting system of the economic entity, including civil-legal framework, practical issues of organization, planning, coordination and control of generated accounting information. Intended for scientific workers and specialists of accounting and economic profile, other specialists, and graduate and undergraduate students.
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A, Nikolai Loren, and Bazley John D, eds. Accounting: Information for business decisions. 2nd ed. Mason, Ohio: Thomson/South-Western, 2004.

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A, Nikolai Loren, and Bazley John D, eds. Accounting: Information for business decisions. Fort Worth: Harcourt Brace, 2000.

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Cunningham, Billie M. Accounting: Information for business decisions. 2nd ed. Mason, OH: Harcourt Brace, 2007.

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Grier, Miller James, ed. Measurement and interpretation in accounting: A living systems theory approach. New York: Quorum, 1989.

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Swanson, G. A. Measurement and interpretation in accounting: A living systems theory approach. New York: Quorum Books, 1989.

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The future of post-human accounting: Towards a new theory of addition and subtraction in information management. Charlotte: IAP, Information Age Pub. Inc., 2014.

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Information asymmetry: A unifying concept for financial and managerial accounting theories (including illustrative case studies). Amsterdam: JAI, 2003.

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Book chapters on the topic "Accounting information - Theory of accounting"

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Ouda, Hassan. "Accounting and Politicians: A Theory of Accounting Information Usefulness." In Practice-Relevant Accrual Accounting for the Public Sector, 255–306. Cham: Springer International Publishing, 2020. http://dx.doi.org/10.1007/978-3-030-51595-9_7.

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Gee, Kenneth P. "Use of Information Theory to Isolate Substantial Variances." In Advanced Management Accounting Problems, 229–30. London: Macmillan Education UK, 1986. http://dx.doi.org/10.1007/978-1-349-18147-6_27.

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Gee, Kenneth P. "Use of Information Theory to Isolate Substantial Variances." In Advanced Management Accounting Problems, 293–95. London: Macmillan Education UK, 1986. http://dx.doi.org/10.1007/978-1-349-18147-6_45.

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Gee, Kenneth P. "Use of Information Theory to Isolate Substantial Variances." In Advanced Management Accounting Problems, 86–96. London: Macmillan Education UK, 1986. http://dx.doi.org/10.1007/978-1-349-18147-6_9.

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Zhang, Guochang. "A Valuation-Based Theory of Corporate Divestiture: Why Financial Reporting May Fail to Resolve Information Asymmetries." In Accounting Information and Equity Valuation, 135–58. New York, NY: Springer New York, 2013. http://dx.doi.org/10.1007/978-1-4614-8160-7_8.

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Radermacher, Walter, and Carsten Stahmer. "Material and energy flow analysis in Germany — accounting framework, information system, applications." In Environmental Accounting in Theory and Practice, 187–211. Dordrecht: Springer Netherlands, 1998. http://dx.doi.org/10.1007/978-94-017-1433-4_12.

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Bouma, Jan Jaap, and Mark van der Veen. "Wanted: A Theory for Environmental Management Accounting." In Environmental Management Accounting: Informational and Institutional Developments, 279–90. Dordrecht: Springer Netherlands, 2002. http://dx.doi.org/10.1007/0-306-48022-0_22.

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Fricke, Friedrich. "Asymmetric Information between Investors and Managers under the New German Accounting Legislation." In Agency Theory, Information, and Incentives, 311–26. Berlin, Heidelberg: Springer Berlin Heidelberg, 1987. http://dx.doi.org/10.1007/978-3-642-75060-1_16.

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Demirhan, Habip. "Integrated Public Financial Management Information Systems in Turkey." In Accounting, Finance, Sustainability, Governance & Fraud: Theory and Application, 215–28. Singapore: Springer Singapore, 2020. http://dx.doi.org/10.1007/978-981-15-1914-7_12.

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Said, Roshima, and Corina Joseph. "Communicating Integrity Framework Information on Malaysian Private Hospitals’ Websites." In Accounting, Finance, Sustainability, Governance & Fraud: Theory and Application, 237–48. Singapore: Springer Singapore, 2020. http://dx.doi.org/10.1007/978-981-15-1424-1_11.

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Conference papers on the topic "Accounting information - Theory of accounting"

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Lei Zhang, Shou-ming Zhang, and Zhen Zhang. "Compensation Management based on mental accounting theory." In 2010 2nd International Conference on Information Science and Engineering (ICISE). IEEE, 2010. http://dx.doi.org/10.1109/icise.2010.5690878.

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Dong, Shulan. "Disclosure of Accounting Information of Corporate Social Responsibility Based on Stakeholder Theory." In 2011 International Conference on Management and Service Science (MASS 2011). IEEE, 2011. http://dx.doi.org/10.1109/icmss.2011.5998501.

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Truhachev, Dmitri, Alireza Karami, Lei Zhang, and Frank Kschischang. "Decoding analysis accounting for mis-corrections for spatially-coupled split-component codes." In 2016 IEEE International Symposium on Information Theory (ISIT). IEEE, 2016. http://dx.doi.org/10.1109/isit.2016.7541674.

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Yaguang Li, Xi Zhao, and Jianmin Qi. "The integrated model of management accounting tools based on integrated innovation theory." In 2010 International Conference on Future Information Technology and Management Engineering (FITME). IEEE, 2010. http://dx.doi.org/10.1109/fitme.2010.5655712.

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Charumathi, Dr B. "Extent of Information Disclosure by Indian Life Insurance Companies on their Websites - An Empirical Study." In Annual International Conference on Accounting and Finance. Global Science & Technology Forum (GSTF), 2011. http://dx.doi.org/10.5176/978-981-08-8957-9_af-086.

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Konstantopoulos, Nikolaos, Michail G. Bekiaris, Stella Zounta, Theodore E. Simos, and George Maroulis. "A Dynamic Simulation Model of the Management Accounting Information Systems (MAIS)." In COMPUTATIONAL METHODS IN SCIENCE AND ENGINEERING: Theory and Computation: Old Problems and New Challenges. Lectures Presented at the International Conference on Computational Methods in Science and Engineering 2007 (ICCMSE 2007): VOLUME 1. AIP, 2007. http://dx.doi.org/10.1063/1.2835932.

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Novak, Ana, Sanja Sever Mališ, and Ivana Barišić. "Application of New Information Technologies in Accounting – Analysis of Current State and Future Trends." In 2nd International Conference on Business, Management and Finance. Acavent, 2019. http://dx.doi.org/10.33422/2nd.icbmf.2019.11.774.

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Information technology has a particularly significant role in securing and distributing high quality information on business and financial performance, and the development of information technology causes great challenges for accounting profession. The application of information technology in accounting causes a “transformation of accounting practice” that requires from accountants’ development of new skills.Therefore, the main objective of this paper is to analyse the possibilities of applying new information technology in accounting practice through systematic analysis of recent studies and to investigate how the application of information technology affects the performance of accounting operations.In this context, there is a particularly significant impact of XBRL – the language of financial reporting, Cloud computing, Big Data, Data Analytics but also other emerging technologies like Artificial Intelligence.This paper also investigates future trends also most significant risks due to the use of information technology in accounting. Given their recent nature, the benefits of applying new information technologies in accounting have not yet been fully explored and their systematic analysis will serve as a basis for identifying directions of future development.
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Xie, Xiaoxia. "Research on the explanation power of accounting information of annual report of listed companies of stock price—Based on econometric model concept of empirical accounting theory." In 2011 International Conference on Business Management and Electronic Information (BMEI). IEEE, 2011. http://dx.doi.org/10.1109/icbmei.2011.5920522.

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Minovski, Zoran, Bojan Malchev, and Todor Tocev. "NEW PARADIGM IN ACCOUNTING INFORMATION SYSTEMS – THE ROLE OF THE LATEST INFORMATION TECHNOLOGY TRENDS." In Economic and Business Trends Shaping the Future. Ss Cyril and Methodius University, Faculty of Economics-Skopje, 2020. http://dx.doi.org/10.47063/ebtsf.2020.0004.

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The purpose of this paper is to identify the impact and benefits of the latest information technologies on Accounting Information Systems (AIS). Taking into account the numerous papers related to new technologies and their application in the accounting profession within Industry 4.0, and conducted survey about perception of practitioners in Republic of North Macedonia, this paper summarizes the characteristics and key benefits of some of the new technologies for the functioning of AIS in the digital age. First of all, the evolution of AIS is elaborated, based on theoretical and empirical analysis of the accounting process from the appearance of the first AIS up to nowadays’ services and techniques available for supporting the accounting function. The first technology to be elaborated is Big Data and its potential to change the business landscape, especially in the field of automating operation processes, customer engagements, and predictive decision-making process. Secondly, the Blockchain Technology as an example of Distributed Ledger Technology (DLT), which adoption brings new possibilities in eliminating or redefining the role of entities external to the company. Cloud Computing i.e. Cloud Accounting is the third technology which is elaborated in this paper through the services it offers on the cloud, especially the way AIS process, store and backup the sensitive and confidential data. Last but not least, Artificial Intelligence (AI), a technology that could change the professional services, the need, and opportunities that are provided for a solution to the current accounting issues. In summary, taking into account the relevant literature and the perception of the respondents-practitioners, increased use of these technologies is necessary because their application reduces costs; increases transparency and confidence in information; flexibility, i.e. no time and space restrictions on their use, etc., which is especially useful in the current state of Pandemic, caused by the virus COVID-19.
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Gemalmaz, Meric Altug, and Ming Yin. "Accounting for Confirmation Bias in Crowdsourced Label Aggregation." In Thirtieth International Joint Conference on Artificial Intelligence {IJCAI-21}. California: International Joint Conferences on Artificial Intelligence Organization, 2021. http://dx.doi.org/10.24963/ijcai.2021/238.

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Collecting large-scale human-annotated datasets via crowdsourcing to train and improve automated models is a prominent human-in-the-loop approach to integrate human and machine intelligence. However, together with their unique intelligence, humans also come with their biases and subjective beliefs, which may influence the quality of the annotated data and negatively impact the effectiveness of the human-in-the-loop systems. One of the most common types of cognitive biases that humans are subject to is the confirmation bias, which is people's tendency to favor information that confirms their existing beliefs and values. In this paper, we present an algorithmic approach to infer the correct answers of tasks by aggregating the annotations from multiple crowd workers, while taking workers' various levels of confirmation bias into consideration. Evaluations on real-world crowd annotations show that the proposed bias-aware label aggregation algorithm outperforms baseline methods in accurately inferring the ground-truth labels of different tasks when crowd workers indeed exhibit some degree of confirmation bias. Through simulations on synthetic data, we further identify the conditions when the proposed algorithm has the largest advantages over baseline methods.
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Reports on the topic "Accounting information - Theory of accounting"

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Myers, Stewart. Signaling and Accounting Information. Cambridge, MA: National Bureau of Economic Research, December 1989. http://dx.doi.org/10.3386/w3193.

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Kud, A. A. Figures and Tables. Reprinted from “Comprehensive сlassification of virtual assets”, A. A. Kud, 2021, International Journal of Education and Science, 4(1), 52–75. KRPOCH, 2021. http://dx.doi.org/10.26697/reprint.ijes.2021.1.6.a.kud.

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Figure. Distributed Ledger Token Accounting System. Figure. Subjects of Social Relations Based on the Decentralized Information Platform. Figure. Derivativeness of a Digital Asset. Figure. Semantic Features of the Concept of a “Digital Asset” in Economic and Legal Aspects. Figure. Derivativeness of Polyassets and Monoassets. Figure. Types of Tokenized Assets Derived from Property. Figure. Visual Representation of the Methods of Financial and Management Accounting of Property Using Various Types of Tokenized Assets. Figure. Visual Representation of the Classification of Virtual Assets Based on the Complexity of Their Nature. Table. Comparison of Properties of Various Types of Virtual Assets of the Distributed Ledger Derivative of the Original Asset. Table. Main Properties and Parameters of Types of Tokenized Assets. Table. Classification of Virtual Assets as Tools for Implementing the Methods of Financial and Management Accounting of Property.
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McCloghrie, K., J. Heinanen, W. Greene, and A. Prasad. Accounting Information for ATM Networks. RFC Editor, February 1999. http://dx.doi.org/10.17487/rfc2512.

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Novak, J. IP Flow Information Accounting and Export Benchmarking Methodology. RFC Editor, July 2012. http://dx.doi.org/10.17487/rfc6645.

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Cummins, Jason, Trevor Harris, and Kevin Hassett. Accounting Standards, Information Flow, and Firm Investment Behavior. Cambridge, MA: National Bureau of Economic Research, March 1994. http://dx.doi.org/10.3386/w4685.

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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), October 2014. http://dx.doi.org/10.2172/1162083.

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

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Robayo Botiva, Diana María. Brief Current Context of the Types of Electronic Commerce in Colombia. Ediciones Universidad Cooperativa de Colombia, April 2021. http://dx.doi.org/10.16925/gclc.17.

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In the current context, e-commerce has improved significantly as consumers have increased online shopping in different sectors of the economy. Therefore, the term “e-commerce” is becoming increasingly well-known and relevant for conducting business transactions. In addition, the current context of the COVID-19 pandemic has contributed to the extreme growth of e-commerce, and in the long term it will be a vital part of companies to achieve a greater competitive advantage as it offers benefits to the end consumer. However, it is important to note that there will be technological and non-technological limitations that will affect its growth. Nevertheless, the advance of information and communication technologies (ICTS) will tend to correct these limitations, consolidating the generalized increase of e-commerce worldwide. Consequently, it is pertinent that students of economics, administrative and accounting sciences, engineering, among others, expand their knowledge in e-commerce and thus be at the forefront of the different issues surrounding the digital transformation in companies and the digital economy.
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McCloghrie, K., J. Heinanen, W. Greene, and A. Prasad. Managed Objects for Controlling the Collection and Storage of Accounting Information for Connection-Oriented Networks. RFC Editor, February 1999. http://dx.doi.org/10.17487/rfc2513.

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Crucini, Mario, Mototsugu Shintani, and Takayuki Tsuruga. Accounting for Persistence and Volatility of Good-Level Real Exchange Rates: The Role of Sticky Information. Cambridge, MA: National Bureau of Economic Research, October 2008. http://dx.doi.org/10.3386/w14381.

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