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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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Yang, Chung-Cheng, Jianxiong Chen, and Wen-Chi Yang. "The Impact of the Amendment of Taiwan’s Certified Public Accountant Act in 2007 on Large Accounting Firms." Sustainability 13, no. 3 (January 25, 2021): 1229. http://dx.doi.org/10.3390/su13031229.
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Taiwan’s Financial Supervisory Commission of the Executive Yuan promulgated the fully amended Certified Public Accountant Act in 2007, which directly led to significant changes in accounting law. From the perspective of the economic theory of law, this study investigates the amendment of the Certified Public Accountant Act resulting in an increase or decrease in the overall revenue and different revenue shares of accounting firms, and puts forward measures that should be taken by accounting firms and stakeholders. We focus on large accounting firms and divide the sample period into before and after 2008. This study uses the translog revenue function and revenue share functions of the public accounting industry, and based on the 1989–2017 Survey Report of Audit Firms in Taiwan, and we find that the amendment of the Certified Public Accountant Act has had a positive effect on overall revenue, increasing overall revenue and the overall management advisory services shares, and in reducing the overall accounting and auditing shares and tax services shares of large accounting firms. Additional analyses provide regulators with public policy implications and provide accounting firms with managerial information.
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Skyba, Hanna, Oksana Tsimoshynska, and Inna Bezhenar. "Implementation of information accounting systems." Ekonomika APK 313, no. 11 (November 27, 2020): 74–79. http://dx.doi.org/10.32317/2221-1055.202011074.
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The purpose of the article is to define accounting information systems as an element of enterprise information resource management, compare the criteria for the content of regulated (financial) and management reporting for the formation of an enterprise information resource. Research methods. General and special methods of scientific knowledge were used: system approach and system analysis (in determining the essence and basic elements of the assessment of information flows); historical and logical method (in the study of the formation, development and development of theoretical and methodological provisions for the formation and implementation of information accounting systems); analysis and synthesis (when developing proposals for the implementation of accounting information systems in the practical activities of the enterprise); monographic (when assessing the results of adaptation of employees of the enterprise, who should be responsible for the implementation of the platform). Research results. The great importance of the obtained theoretical and practical developments on the formation and use of information accounting systems as the basis for the formation of an enterprise information resource for the development of accounting theory and the introduction of its provisions into the practical activities of business entities has been proved. A number of practical situations that may accompany the implementation of information accounting systems for information support of effective management are stated. Scientific novelty. Review of the possibility of choosing an information platform on which the collection, processing and transmission of information will be carried out in order to make management decisions. Practical significance. The necessity of introducing accounting information systems at the enterprise is substantiated with the prediction of a number of methodological measures for the division of information, depending on its discreteness. It also identified the need to foresee a number of organizational paths for the implementation of platforms. Figs.: 1. Refs.: 12.
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Rong, Yan Li. "Analysis about Accounting Computerization and Network." Applied Mechanics and Materials 644-650 (September 2014): 6246–49. http://dx.doi.org/10.4028/www.scientific.net/amm.644-650.6246.
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In recent years, application and development of modern information technology, especially network technology in the field of accounting, herald the accounting technical means’ evolvement from accounting computerization into the stage of the network accounting information. The ultimate goal of computerized accounting and accounting network are all to provide accounting information through the combination of accounting and modern information technology, taking accounting basic theory and method, accounting practice theory as the foundation. As the mainstay of the econometric society, the development of accounting marks the progress of social civilization and the economic management.
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Feeney, Orla, and Bernard Pierce. "Strong structuration theory and accounting information: an empirical study." Accounting, Auditing & Accountability Journal 29, no. 7 (September 19, 2016): 1152–76. http://dx.doi.org/10.1108/aaaj-07-2015-2130.
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Purpose The purpose of this paper is to explore the role of accounting information in new product development (NPD) using Strong Structuration Theory. NPD is a complex social action involving a wide range of different actors and clusters of actors. Strong Structuration Theory allows the authors to take a broad view of this social system in order to develop a complete picture of the clusters of actors involved, to comprehensively examine the relevant structures, both internal and external, and to understand how these are formed, reformed or modified through the actions of agents. Design/methodology/approach A field study of the manufacturing division of a large group was conducted which explored how managers use accounting information during NPD. Examining how these managers draw upon their conjuncturally specific structures of signification, legitimation and domination, and how these are affected by their external structural conditions and their general dispositional frames of meaning, allowed the authors to develop an in-depth understanding of the managers’ behaviour during NPD. Findings These findings suggest that the managers’ use of accounting information is determined as much by the subjective nature of the managers themselves as it is by the objective characteristics of the structures with which they interact. By using Stones’ composite research strategy, which encourages the authors to conceive of internal structures as always looking outwards and external structures as always looking inwards, the findings help the authors to understand the “connecting tissue” between the different elements of the quadripartite of structuration which has been lacking in previous research in the area. This understanding of the connecting tissue between structures was facilitated by the micro-analysis of six managers within a given conjuncture. Using the concept of the agent-in-focus as a tool with which to switch lenses from manager to manager acknowledged the web-like interdependencies between different processes of structuration. This allowed an exploration of the relationships between the various agents and structures. Originality/value This study contributes to the understanding of Stones’ Strong Structuration Theory at both an ontological and methodological level by operationalising Stones’ model in a case study setting.
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Feeney, Orla, and Bernard Pierce. "Accounting and new product development." Qualitative Research in Accounting & Management 15, no. 2 (June 18, 2018): 251–79. http://dx.doi.org/10.1108/qram-05-2017-0045.
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PurposeThe traditional view of accounting as something that constrains innovation and conflicts with creativity is giving way to a more contemporary belief that accounting can enable innovation and support the innovative process. This paper aims to examine this evolving relationship between accounting and new product development (NPD) by exploring how interactions between NPD participants at various stages of the NPD process help to achieve the appropriate balance between firmness and flexibility which is necessary for NPD success.Design/methodology/approachA case study method is adopted. Strong structuration theory (SST) is used to examine the complex interactions that take place between managers at various stages in the NPD process, while the concept of minimal structures is drawn upon to explore how these interactions influence the role of accounting in NPD and help to achieve the desired balance between firmness and flexibility.FindingsThe findings of the study reveal that the use of accounting information in NPD is not necessarily prescriptive or normative but is embedded in the everyday interactions taking place throughout the organisation. Formal accounting information, which could be characterised as “push” information, is prepared and presented by the accountant as a formal requirement of NPD, where it is relied upon by the NPD Steering Committee to make stage-gate decisions in the latter stages of the process. This formal accounting information supports the technical structures within the minimal structures framework. Informal accounting information, which could be characterised as “pull” information, is prepared and used by the NPD team to make decisions from the early stages of NPD, often before the formal process has even begun. This information is regarded as a language or given understanding, and is often not even recognised as accounting information by those using it. This type of internalised language formulates the social structures discussed within the minimal structures framework. Together, the formal and informal use of accounting information, and the interactions implicated therein, provides the organisation with the appropriate balance of firmness and flexibility required to effectively govern the NPD process.Originality/valueThe paper contributes to accounting and innovation literature by using SST and minimal structures to explore interpersonal interactions in an NPD context.
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Gutsalenko, L. V., and U. O. Marchuk. "THE INFLUENCE OF ACCOUNTING RISKS ON THE QUALITY OF INFORMATION." THEORETICAL AND APPLIED ISSUES OF ECONOMICS, no. 40/41 (2020): 179–90. http://dx.doi.org/10.17721/tppe.2020.41.6.
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The evolution of risk theory and its interpretation by economists of the neoclassical school are considered. The reasons that give rise to business risks are identified. It is emphasized that risk is objective, but correlated with subjective uncertainty or objective correlation of subjective uncertainty. The focus is on the impact of risk on the formation of performance of economic entities. It is proved that risk minimization is impossible without the availability of timely and reliable information about changes in the market environment, which is provided by accounting for the facts of economic situations. Accounting risks have been identified as an integral part of business risks. It is proved that in order to achieve efficient management, control is one of the important functions in the management system, because it combines accounting, analysis, forecasting, regulation of enterprises. It was found that control can be considered as a management function, and internal control (audit), which ensures the effectiveness of the control function of accounting - as a subsystem of accounting. It is determined that in order to minimize risks and ensure the usefulness of accounting information to users, it should have the following main characteristics: be objectively prepared (registration and reporting of accounting transactions should be presented from a neutral point of view, without any prejudices that could create the reader has a misconception about the financial condition, results or cash flows of the business); have a sequence of recording (fixation of information with consistent application of accounting standards, and presentation of consolidated results equally for all presented periods); the accountant prepares financial statements that contain specific information necessary for management to make a decision; be reliable and complete. It is noted that strengthening the effectiveness of the control function of accounting is possible under the condition of functioning in the management system of the internal audit service. The basic imperatives for reducing accounting risks are modeled. The strategic components that improve the quality of accounting information are identified.
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Zimina, E. V., and O. A. Frolova. "Comparative Characteristics of Professional Accounting Judgments Classification Features." Accounting. Analysis. Auditing 7, no. 1 (March 5, 2020): 6–14. http://dx.doi.org/10.26794/2408-9303-2020-7-1-6-14.
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The article is devoted to the problem of forming a unified conceptual model for the application of professional accounting judgment. The model takes into account not only the concept, but also the prerequisites, conditions of application and the process of judgment developing along with non-standard situations on which an accountant can express his competent opinion. The methodological framework of the study is based on the scientific developments of domestic and foreign scientists regarding the classification of professional accounting judgments and their comparative characteristics. The research methodology provides for the systematization of types of accounting judgments that affect the financial and economic activities of the organization. The result of the research is the development and justification of the author’s classification of accounting judgments singling out such classification features as organizational and legal form of a business, type and scope of economic activity, financial condition and accounting standards applied, which makes it possible to determine the purpose of professional judgment of an accountant. The further specification of classes and the development of classification features of professional accounting judgment will result in perceiving this category not only as a tool for solving applied accounting problems, but also as a conceptual platform built into the structure of accounting theory. The proposals based on the study are intended for effective use of accounting judgments as a comparatively new accounting and reporting tool to generate accounting and analytical information by the specialists of accounting departments of different organizations. The system of classification decisions will most fully define the role and designation of accounting judgments in accounting practice.
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Morshed, Amer. "Role of working capital management in profitability considering the connection between accounting and finance." Asian Journal of Accounting Research 5, no. 2 (August 21, 2020): 257–67. http://dx.doi.org/10.1108/ajar-04-2020-0023.
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PurposeThe study aims to explain the relationship between accounting and finance through measuring the effect of rational working capital management on profitability.Design/methodology/approachEmploying the methodology of semi-structured interviews with sixteen financial managers.FindingsThe findings pointed out the relationship between accounting and finance is complementary, since it supports the accountant by the critical skills and information, like project evaluation, managing the company funding resources and working capital management. These skills put the accountant up to the financial manager stage. The working capital investment and financing policies have the most significant impact on profitability. These policies related to risk and return theory; since the conservative policy will reduce both the risk and return and the aggressive one will have the opposite impact.Originality/valueIt recommends accountants to be in professional stage and increase the profitability of the company to grab both accounting and finance information and skills.
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Sardo, Filipe, and Maria-Céu Alves. "ERP Systems and Accounting." International Journal of Enterprise Information Systems 14, no. 3 (July 2018): 1–18. http://dx.doi.org/10.4018/ijeis.2018070101.
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Over the last decade, scientific literature has given more attention to enterprise resource planning system in the accounting context. In that sense, the authors perform a systematic literature review in order to map and assess the intellectual territory based on scientific publications from 2000 to 2018, in ISI Web of Science and Scopus database. Based on grounded-theory methodology approach, they performed a content analysis to develop their ERP-Accounting information interface literature framework. The results confirm that it is a recent and growing field of study. Five main groups were identified as well as the main authors and journals, such as International Journal of Accounting Information Systems, Qualitative Research in Accounting and Management, Journal of Accounting and Organizational Change, Management Accounting Research, Journal of Emerging Technologies in Accounting, International Journal of Accounting and Information Management, and Industrial Management and Data Systems. Mainstream and interpretative research approach are the main paradigms when studying ERP and accounting information relationship. The authors also identified recent key areas that may indicate tendencies towards future studies and which allows researchers to strategically focus their research.
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Van der Poll, Huibrecht, and Daan Gouws. "Issues surrounding the classification of accounting information." South African Journal of Economic and Management Sciences 12, no. 3 (June 17, 2011): 353–69. http://dx.doi.org/10.4102/sajems.v12i3.224.
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The act of classifying information created by accounting practices is ubiquitous in the accounting process; from recording to reporting, it has almost become second nature. The classification has to correspond to the requirements and demands of the changing environment in which it is practised. Evidence suggests that the current classification of items in financial statements is not keeping pace with the needs of users and the new financial constructs generated by the industry. This study addresses the issue of classification in two ways: by means of a critical analysis of classification theory and practices and by means of a questionnaire that was developed and sent to compilers and users of financial statements. A new classification framework for accounting information in the balance sheet and income statement is proposed.
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Wang, PuCha, Fei Che, ShanShan Fan, and Chen Gu. "Ownership governance, institutional pressures and circular economy accounting information disclosure." Chinese Management Studies 8, no. 3 (July 29, 2014): 487–501. http://dx.doi.org/10.1108/cms-10-2013-0192.
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Purpose – This paper aims to explore the determinants of circular economy accounting information disclosure quality, and also to make empirical analysis on the relationship between circular economy accounting information disclosure quality and corporate ownership governance and institutional pressures according to institutional theory and corporate governance theory. Finally, this paper provides some corresponding suggestions for heightening circular economy accounting information disclosure quality. Design/methodology/approach – This paper constructs enterprise circular economy accounting information disclosure model with Chinese characteristics. First, it takes disclosure index method to measure enterprise circular economy accounting information disclosure quality, followed by the hypotheses of this study. Then, this study employs a statistical analysis technique to empirically study the relationship between enterprise circular economy accounting information disclosure quality and ownership governance and institutional pressures, to study the ways to heighten enterprise circular economy accounting information disclosure quality in Chinese background. Findings – Ownership governance and institutional pressures mainly determine quality of circular economy accounting information disclosure. This paper draws the following conclusions: Chinese listed companies have heightened their circular economy accounting information disclosure quality due to ownership concentration, shareholding of institutional investors, mandatory disclosure, capital structure and assets size. However, the circular economy accounting information disclosure quality has low correlation with the profitability and the location of listed companies. Originality/value – Both in China and the West, few scholars or experts adopt empirical research to study the determinants of circular economy accounting information disclosure quality in an institutional theory and corporate governance theory perspective based on China’s supervisory system background. This paper makes a thorough analysis of the factors that affect listed companies’ circular economy accounting information disclosure quality, and provides some corresponding suggestions relevant for heightening circular economy accounting information disclosure quality.
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Putri, Predita Arie Ayu, and Soni Agus Irwandi. "The determinants of accounting fraud tendency." Indonesian Accounting Review 6, no. 1 (February 6, 2017): 99. http://dx.doi.org/10.14414/tiar.v6i1.857.
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This study aims to retest the effect of internal control effectiveness, compensation system suitability, and information asymmetry, adherence to accounting rules, and management morality on accounting fraud tendency. This study uses agency theory and fraud triangle as a grand theory. This study was conducted in 19 companies in Surabaya with 79 managers as respondents. The data were analyzed using multiple linear regression models with SPSS software. The results show that internal control effectiveness, compensation system suitability, information asymmetry, adherence to accounting rules, and management morality have a significant effect on accounting fraud tendency.
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SEREBRYAKOVA, Tat'yana Yu. "Deferred expenses: Theory and practice of accounting." International Accounting 22, no. 9 (September 15, 2021): 968–85. http://dx.doi.org/10.24891/ia.24.9.968.
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Subject. This article examines the issues related to the operations of deferred expenses for the relevance and necessity of applying a special procedure for attributing costs that may belong to future periods, to the expenses of the reporting period. Objectives. The article aims to find a logically verified methodology for accounting for costs related to the current and future periods and their reflection in the financial statements. Methods. For the study, I used a systems approach and logical generalization. Results. The study shows that in the organizations’ business life, there are cases of a need to accumulate certain types of costs on a special account with their subsequent write-off for expenses in the periods when these costs begin to bring economic benefits. Such costs must be significant in amount and be of an investment nature. Otherwise, there are risks of the accrual principle (assumption) violation. Conclusions and Relevance. The accounting regulator in the Russian Federation needs to make adjustments to the regulatory documents that determine the procedure for classification, accounting and disclosure of information in the accounting (financial) statements, providing in the first section of the financial position report an unambiguously interpreted item for deferred expenses not attributable to the reporting years, as well as related information in other forms of accounting (financial) statements. Adjustments also need to be made to existing accounting provisions to eliminate conflicts and discrepancies with respect to deferred expenses. The results of the study are intended to develop theoretical views on the methodology of accounting for costs and expenses of organizations and the promotion in practice of this approach to the classification of costs between current and deferred expenses.
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Young, S. David, Michael A. Berry, David W. Harvey, and John R. Page. "Systematic Risk and Accounting Information under the Arbitrage Pricing Theory." Financial Analysts Journal 43, no. 5 (September 1987): 73–76. http://dx.doi.org/10.2469/faj.v43.n5.73.
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CHRISTENSEN, HANS B., VALERI V. NIKOLAEV, and REGINA WITTENBERG-MOERMAN. "Accounting Information in Financial Contracting: The Incomplete Contract Theory Perspective." Journal of Accounting Research 54, no. 2 (March 29, 2016): 397–435. http://dx.doi.org/10.1111/1475-679x.12108.
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Martikainen, Teppo, and Paavo Yli-Olli. "A test of the arbitrage pricing theory using accounting information." Economics Letters 34, no. 1 (September 1990): 55–59. http://dx.doi.org/10.1016/0165-1765(90)90181-y.
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Xing, Wei, Jin Ling Lv, and Mei Xian. "Research on the Interactive Visualization Technique of Accounting Information System." Advanced Materials Research 998-999 (July 2014): 1335–38. http://dx.doi.org/10.4028/www.scientific.net/amr.998-999.1335.
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This article aims to explore the deficiencies of the existing accounting information system, project theories and methods to optimize the accounting information system and provide theoretical and methodological support for the establishment and operation of interactive visualization accounting information system. Contribution may be demonstrated in the following aspects: (1) The integration of human-machine theory and accounting information system and to come up with the interactive visualization program of accounting information system based on users' experience; (2) To build a SOA-based accounting information systems interactive visualization platform with the pivot table function and to achieve interactive visualization of the accounting information system processing; (3) To use the concept of accounting channels in the accounting information system interface, classify the display of information in accordance with the accounting channel and to divide accounting channel into four channels based on the Balanced Score Card model.
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KHOMYN, Petro. "Functional transformations and conceptual-terminological problems of accounting policy." Fìnansi Ukraïni 2020, no. 9 (December 11, 2020): 110–26. http://dx.doi.org/10.33763/finukr2020.09.110.
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It is noted that at present, instead of deepening scientific research in terms of turning accounting offices into accounting and analytical centers and training students in accordance with modern requirements for the formation of analytical information for managers, the key problem of the theory and practice of accounting has become the erroneous focus of attention of domestic authors on foreign language terms. and “justifying” the need to replace its dubious value name with ephemeral ones. Using the methods of historical analysis, structural and logical understanding of scientific literature and accounting practice for almost a century, it is argued that the withdrawal of the analytical function from the competence of accountants was especially painful during the period of privatization of public property. It is recommended, first of all, to discard the urge to borrow from untested innovations, in which accounting is only backgrounds. It is pointed out that one should not succumb to the illusion that every master must become a scientist, as it seems from the interpretation of this Latin name. Therefore, thorough training of accountants-analysts (according to the well-known metaphor – Nostradamus accounting process) should be carried out under the clear guidance of J. Rossi: “Science is practiced at university departments, art – in accounting”. Therefore, first of all, we must reject the urge to borrow from untested innovations, in which accounting is only a background, and remove from the curricula of such professionals copied ephemerals such as “integrated” reporting, or so-called. isolated “management” etc. accounting. where they look drawn to the ears. The same applies to the competition, who will come up with a more absurd name for the position of accountant instead of the current one, as well as the titles of minister – “servant”, or marshal – “groom”. Because its translation from German into Ukrainian is still more resonant than the association, which will inevitably arise when an accountant would try to be called an information technology manager – most likely it will be reduced to an abbreviated “informant”, i.e. translated from Latin “agent”, or any worse synonyms of Ukrainian origin.
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Sbert, Mateu, Shuning Chen, Miquel Feixas, Marius Vila, and Amos Golan. "Interpreting Social Accounting Matrix (SAM) as an Information Channel." Entropy 22, no. 12 (November 28, 2020): 1346. http://dx.doi.org/10.3390/e22121346.
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Information theory, and the concept of information channel, allows us to calculate the mutual information between the source (input) and the receiver (output), both represented by probability distributions over their possible states. In this paper, we use the theory behind the information channel to provide an enhanced interpretation to a Social Accounting Matrix (SAM), a square matrix whose columns and rows present the expenditure and receipt accounts of economic actors. Under our interpretation, the SAM’s coefficients, which, conceptually, can be viewed as a Markov chain, can be interpreted as an information channel, allowing us to optimize the desired level of aggregation within the SAM. In addition, the developed information measures can describe accurately the evolution of a SAM over time. Interpreting the SAM matrix as an ergodic chain could show the effect of a shock on the economy after several periods or economic cycles. Under our new framework, finding the power limit of the matrix allows one to check (and confirm) whether the matrix is well-constructed (irreducible and aperiodic), and obtain new optimization functions to balance the SAM matrix. In addition to the theory, we also provide two empirical examples that support our channel concept and help to understand the associated measures.
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Geerts, Guido L., Lynford E. Graham, Elaine G. Mauldin, William E. McCarthy, and Vernon J. Richardson. "Integrating Information Technology into Accounting Research and Practice." Accounting Horizons 27, no. 4 (December 1, 2013): 815–40. http://dx.doi.org/10.2308/acch-50573.
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SYNOPSIS As information and communication technologies (IT) become more deeply ingrained and inextricably woven into the fabric of organizations, more perplexing research and practice questions emerge. This commentary applies an organizing information systems research framework to accounting. The framework explicitly recognizes that complexities of the accounting value chain define relevant practice issues for research. We demonstrate application of the framework with examples that integrate different accounting disciplines and different research methodologies. Using a select number of prior research studies, we emphasize how design science, archival, and behavioral research paradigms work together to advance theory and inform practice. We also demonstrate how the framework directs future research for both well-established and emerging practice issues. JEL Classifications: M15; M41.
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Appiah, Kingsley Opoku, and Owusu Acheampong. "Has traditional accounting information lost its relevance?" Journal of Financial Reporting and Accounting 17, no. 3 (September 2, 2019): 554–70. http://dx.doi.org/10.1108/jfra-05-2016-0037.
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Purpose This paper aims to examine whether traditional accounting information has lost its relevance in the context of sub-Sahara Africa. Specifically, the study examines whether historical cost and inflation-adjusted data are related to the market value of equity and stock returns on the Ghana Stock Exchange (GSE). Design/methodology/approach The authors collect firm-specific data from annual reports of 20 listed firms from the GSE over the period 2007-2012. The authors use ordinary least squares and two stage least square (2SLS) to examine the value relevance of historical and inflation-adjusted income and equity. Findings The results suggest that the market equity is related to both historical-cost and inflation-adjusted earnings. Market return is also associated with both historical-cost and inflation-adjusted earnings and book value. Overall, the authors conclude that inflation-adjusted information content is more value relevant than the traditional cost accounting information. Research limitations/implications The findings are a wake-up call to policymakers and practitioners in formulating financial reporting policies. This study, however, focuses on only non-financial listed firms on the GSE. Thus, the results may not be valid for all companies in Ghana. Practical implications The finding has an implication on the choice of valuation used in the preparation and reporting of financial statements. Accordingly, the authors offer policy directions to financial reporting regulatory authorities to enhance the value relevance of accounting information. Social implications Regulators, especially the GSE may improve life of investors if the recommendations are transformed into directives that will help enhance the quality of financial reporting. Originality/value The findings suggest that inflation-adjusted data are more relevant in countries with extreme inflationary trend and lax International Financial Reporting Standards compliance enforcement. The results also lend support for the current cost accounting theory.
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Motokawa, Katsuhiro. "Human capital disclosure, accounting numbers, and share price." Journal of Financial Reporting and Accounting 13, no. 2 (October 5, 2015): 159–78. http://dx.doi.org/10.1108/jfra-11-2014-0089.
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Purpose – This paper aims to show the associations between the amount of voluntary human capital (HC) disclosures and company profiles, including required HC and accounting information to verify a disclosure theory that consolidates four traditional theories. It also verifies the previously found association between voluntary HC information and share price. Design/methodology/approach – This research uses regression analysis and graphical modelling of a stratified random sample from the Tokyo Stock Exchange. Text mining software is used for content analysis of annual reports to quantify the amount of qualitative HC information. Findings – This study finds associations between the amount of voluntary HC information and the number of employees and the average salary. In particular, information about competence/qualification and personnel are related. Research limitations/implications – The results provide some support for the consolidated theory and are presumably consistent with the signalling theory and stakeholder theory in terms of the labour market rather than the financial market. Originality/value – By using both regression analysis and, graphical modelling this study shows the difference between the outputs of Germany and Japan and how HC characteristics of a firm relate to its disclosure behaviour, revealing hidden aspects that traditional prior studies have ignored.
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John, Kose, and Joshua Ronen. "Information Structures, Optimal Contracts and the Theory of the Firm." Journal of Accounting, Auditing & Finance 5, no. 1 (January 1990): 61–95. http://dx.doi.org/10.1177/0148558x9000500106.
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We are grateful for comments made by participants at the Symposium on the “Measurement of Profit and Productivity: Theory and Practice,” on December 16, 1988, in the University of Florida, cosponsored by the Vincent C. Ross Institute of Accounting Research, Leonard N. Stern School of Business, New York University, the Public Policy Research Center, Graduate School of Business, University of Florida, and The Kruger Center of Finance, Jerusalem School of Business Administration, Hebrew University; at workshops at the Leonard M. Stern School of Business, New York University; at the Accounting Research and Education Center of McMaster University; at the European Accounting Association meeting in Stuttgart, Germany; at workshops at Wharton School University of Pennsylvania; University of California at Berkeley; Northwestern University; French Finance Association Meeting.
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Khan, Tehmina, and Rob Gray. "Accounting, identity, autopoiesis + sustainability." Meditari Accountancy Research 24, no. 1 (April 11, 2016): 36–55. http://dx.doi.org/10.1108/medar-06-2015-0032.
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Purpose This paper is prompted by an analysis of accounting and accounting education by Lawrence et al. (2013) in this journal. In that paper, the authors use the theory of autopoiesis to articulate and explore, what they argue is, an inappropriate conservatism in accounting. This aims to develop the insights offered by Lawrence et al., to advance the understanding of autopoiesis and to use the insights from the theory of autopoiesis to try and confront (what we see as) the resistance shown in business and accounting to the possibilities of a more substantive sustainability agenda. Design/methodology/approach The essay takes its departure point as the paper by Lawrence et al. and uses the theory of autopoiesis as a metaphorical lens through which to re-examine accounting, business and educational practice with respect to sustainability. Findings This paper depart somewhat from Lawrence et al.’s arguments and inferences but broadly supports their contentions that accounting and accounting education are autopoietic. Some advances are offered to the theory and some issues for future research are briefly speculated upon. The analysis succeeds in highlighting that the accounting, business and educational systems may well be protecting their “cores” but are doing so by ignoring crucial and life-threatening information. In autopoietic terms, the sub-systems are behaving as closed systems that are causing self-harm and are being psychopathic. It is speculate that accounting educators may be, themselves, acting as autopoietic persons. Research limitations/implications The essay, in identifying some of the empirical weaknesses inherent in the theory of autopoiesis in a social science context, suggests that the persuasiveness or otherwise of the theory will probably lie in the extent to which a reader finds the heuristic plausible and not in any easily testable propositions. The implications, if this limitation is accepted, are, broadly, that accounting and accounting education are acting psychopathically in the face of (arguably) life-threatening data. Practical Implications There are extensive implications for research and policy but only those for education are explored here. Social Implications If the analysis is persuasive, the implication for engagement with the exigencies of sustainability is profound and disturbing. Originality/value The paper has two primary purposes: to challenge and develop debate around Lawrence et al.’s arguments and to use autopoiesis as one explanation for the inertia around sustainability, business and accounting. The paper extends the theory of autopoiesis as articulated in accounting to embrace both the issue of nesting systems and the autopoietic person. The combination of these contributions is combined with Lawrence et al., in offering a substantive challenge to accounting educators: albeit a substantively different one than those authors offered. It is these matters of difference that ultimately challenge the authors’ roles as educators, researchers and accountants.
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NURMUKHAMEDOVA, Kh Sh. "EQUITY CAPITAL: PROBLEMS OF THEORY AND PRACTICE OF ACCOUNTING." EKONOMIKA I UPRAVLENIE: PROBLEMY, RESHENIYA 2, no. 2 (2021): 78–82. http://dx.doi.org/10.36871/ek.up.p.r.2021.02.02.014.
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Mauliyah, Nur Ika. "The ANALYZING THE ACCOUNTING INFORMATION SYSTEM SALES CASH IN IMPROVE THE EFECTIVITY SALES." Wacana Equiliberium (Jurnal Pemikiran Penelitian Ekonomi) 8, no. 1 (June 22, 2020): 56–63. http://dx.doi.org/10.31102/equilibrium.8.1.56-63.
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The aims of this research are: Analyzing the Accounting System of cash sales implemented at UD. Tani Mulyo with Accounting System whether it is appropriate theory. This research is a case study (1) Describing the cash sales activities and describing functions, procedures, documents, accounting records for cash sales, (2) Provide comparisons to Accounting Information System applied to SIA according to the theory adapted (3) Create Flowchart in accordance with existing procedures. Based on the analysis it could be concluded that: (1) The existence of overlapping tasks and responsibilities in the work on related functions. (2) The absence of Accounting Information System and Flowchart. (3) Document usage and accounting records in the accounting system is still simple and manual. (4) Although the sales are done smoothly, but in accordance with the system and procedures appropriate for use in the company will further improve the effectiveness of the sales activities. With the increase in sales effectiveness, the company's results are also increasing.
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Magdalena., Renna. "ACCOUNTING INFORMATION OF MICRO SMALL MEDIUM ENTERPRISES IN INDONESIA:PROPRIETARY THEORY PERSPECTIVE." International Journal of Advanced Research 4, no. 11 (November 30, 2016): 1839–42. http://dx.doi.org/10.21474/ijar01/2283.
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Bromson, Garry, Mary A. Kaidonis, and Paul Poh. "Accounting information systems and learning theory: an integrated approach to teaching." Accounting Education 3, no. 2 (June 1994): 101–14. http://dx.doi.org/10.1080/09639289400000008.
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Nehmer, Robert A. "Accounting systems as first order axiomatic models: consequences for information theory." International Journal of Mathematics in Operational Research 2, no. 1 (2010): 99. http://dx.doi.org/10.1504/ijmor.2010.029692.
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Nurabiah, Nurabiah, Herlina Pusparini, and Yusli Mariadi. "E-COMMERCE DAN SISTEM INFORMASI AKUNTANSI SEBAGAI FAKTOR PENDORONG PENGAMBILAN KEPUTUSAN MAHASISWA AKUNTANSI UNTUK BERWIRAUSAHA." Jurnal Aplikasi Akuntansi 5, no. 2 (April 29, 2021): 238–53. http://dx.doi.org/10.29303/jaa.v5i2.97.
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The purpose of this study was to analyze the effect of e-commerce and the use of accounting information systems in making entrepreneurial decisions. This study used the Technology Acceptance Model (TAM) and contingency theory where this theory will be able to explain the acceptance of a technology and the relationship between the application of the used of accounting information systems and e-commerce to influence the behavior of students majoring in Accounting in entrepreneurship. The population in this study were active accounting undergraduate students who have taken entrepreneurship courses and accounting information systems for PTN and PTS in the city of Mataram. The sampling technique used purposive sampling method, data were collected by 142 distributed questionnaires. Data analysis techniques used the PLS 3.0 smart application.The results of the study indicate that the e-commerce has a positive and insignificant effect on decision making of accounting students in entrepreneurship and the accounting information system has a significant positive effect on decision making of accounting students in entrepreneurship.
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Zhuang, Zhen Sheng. "Research on the Multidimensional Accounting System Design Based on the Two-Dimensional Code Technology." Applied Mechanics and Materials 687-691 (November 2014): 4886–89. http://dx.doi.org/10.4028/www.scientific.net/amm.687-691.4886.
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The existing information management system may reduce the timeliness, objectivity and reliability of accounting information in business operations, internal control and information transfer and it cannot be effectively integrated with accounting information systems and other issues. In this paper, based on the theory of multidimensional accounting, we integrate the concept of barcode. And we take the forms dimension, accounting dimension and management dimension of economical business into the barcode design, building the accounting information systems of automated billing and multi-dimensional management
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Karpova, Vlada, Tetjana Serikova, and Viktoriia Tyschenko. "Management of the development of the accounting and tax accounting system for forward and futures contracts." Development Management 17, no. 2 (August 7, 2019): 17–25. http://dx.doi.org/10.21511/dm.17(2).2019.03.
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In the modern conditions of economic development management in Ukraine, forward and futures contracts allow for reducing risks of price fluctuations that are necessary for economic entities under growing inflation. The number of concluded deals with futures is constantly decreasing, which is influenced by the lack of legal regulation of the taxation of derivatives transactions in Ukraine. Therefore, the purpose of the study is to determine the directions of development of the tax and accounting system for forward and futures contracts. The subject of the study is the methodical provision of tax and accounting for forward and futures contracts. The theoretical and methodological basis of the research is the position of modern economic theory, legislative, normative and instructional documents on taxation. According to the results of the study, accounting and tax accounting for forward and futures contracts is included in the enterprise accounting system. The management of this system is carried out through the improvement of regulations that regulate at the legislative level the tax and accounting of forward and futures contracts. The authors found that at present, in Ukraine, the procedure for accounting for forward and futures contracts is not clearly regulated at the legal level in Ukraine. The analysis showed that the national accounting provisions (standards) contain insufficient information regarding the disclosure of such transactions in the entity’s accounting records. In order to solve these problems, an original systematization of accounting rules for forward and futures contracts based on international financial reporting standards is proposed. The systematization of regulatory accounting rules can be used in the development of methodological recommendations that regulate the accounting of forward and futures contracts in Ukraine. This will solve the problems that exist at this time in managing the development of accounting and tax accounting for forward and futures contracts.
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Sithole, Seedwell T. M. "Application of Cognitive Load Theory in Accounting Education." International Journal of Accounting and Financial Reporting 8, no. 4 (October 11, 2018): 197. http://dx.doi.org/10.5296/ijafr.v8i4.13744.
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The field of accounting education has recently adopted cognitive load theory (CLT), which originated in educational psychology. There are several empirical studies inspired by CLT which have demonstrated the practical implications of this theory. Although some articles have addressed the relationship of CLT and accounting education, none have considered the integration of the design principles and provide practical guidelines accounting educators may follow. Three techniques are described, by which educators may do so: (a) minimising instructional procedures that splits the attention of students, (b) tailoring instruction to levels of accounting students' expertise, and (c) minimising problem-solving exercises and utilising more worked examples. A detailed examination of these 3 techniques indicates that they assist students’ understanding of accounting. These techniques are not applicable to all accounting learners but are more appropriate to accounting students learning a specific topic for the first time than to expert learners (e.g., final year students who have been introduced to the accounting topic). All 3 guidelines are based on the importance CLT places on the human cognitive architecture, particularly our knowledge of working and long-term memory, schema construction and automation, and the different types of cognitive load affecting the students to absorb and retain information.
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Asechemie, Daniel P. S. "AFRICAN LABOUR SYSTEMS, MAINTENANCE ACCOUNTING AND AGENCY THEORY." Critical Perspectives on Accounting 8, no. 4 (August 1997): 373–92. http://dx.doi.org/10.1006/cpac.1996.0121.
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Merino, Barbara D. "CRITICAL THEORY AND ACCOUNTING HISTORY: CHALLENGES AND OPPORTUNITIES." Critical Perspectives on Accounting 9, no. 6 (December 1998): 603–16. http://dx.doi.org/10.1006/cpac.1998.0266.
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Gu, Bojun, and Xiang Zhang. "Prospect Theory and the Newsvendor Problem with Mental Accounting." Journal of Systems Science and Systems Engineering 29, no. 5 (March 26, 2020): 525–36. http://dx.doi.org/10.1007/s11518-019-5445-5.
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Mouritsen, Jan. "The operation of representation in accounting: A small addition to Dr. Macintosh's theory of accounting truths." Critical Perspectives on Accounting 22, no. 2 (February 2011): 228–35. http://dx.doi.org/10.1016/j.cpa.2010.06.015.
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Collin, Sven-Olof Yrjö, Torbjörn Tagesson, Anette Andersson, Joosefin Cato, and Karin Hansson. "Explaining the choice of accounting standards in municipal corporations: Positive accounting theory and institutional theory as competitive or concurrent theories." Critical Perspectives on Accounting 20, no. 2 (March 2009): 141–74. http://dx.doi.org/10.1016/j.cpa.2008.09.003.
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Luchko, Mykhailo. "A physical theory of accounting: particular study issues." Herald of Ternopil National Economic University, no. 4 (86) (December 12, 2017): 173–80. http://dx.doi.org/10.35774/visnyk2017.04.173.
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The subject matter of the paper is related to theoretical and methodological basics of accounting as a field of study. Over many centuries, the laws of economics have been examined dialectically by scholars. In the course of establishing a study of economics, there have been a number of orthodox scholarly traditions, united by a common idea of †development and patterns of performance. For a long time, economists from different countries worked hard in order to understand the essence of economic and social processes, derive and explain economic laws using knowledge and experience acquired by people. The aim of the article is to explore in what way the research methods which are generally applied in natural sciences can be deployed for economic studies, and in particular for describing the nature of accounting. The key objectives of the paper are to develop a methodology for applying methods of physics to the study of economics, and to identify the link between conceptual framework of accounting and physics. In the paper, the following general and specific research methods are used: modeling, algorithmization, formalization, generalization, comparison, analogy, system approach. It is justified that the laws of physics can be prospectively applied for explaining economic phenomena and processes, particularly in accounting, which is viewed as an important source of information. Hence, the correlation between accounting and the field of physics and mathematics is determined through: the use of formal description of accounting items; the consideration in terms of seeing accounting as a specific knowledge field; the interpretation of accounting methods (in particular, the balance method) through algorithmization and parallelism with the laws of physics (for example, the energy conservation principle); the establishment of an information hierarchy of the current state and behavior of assets, capital and liabilities of the enterprise; the examination of balances by means of appropriate algorithmization and justification of advisability of developing a physical nature of accounting theory. It is pointed out, that there is a difference between the balance method and the energy conservation principle (the energy in an enclosed system is constant, which makes it impossible to observe the process of arrival or creation of new energy in enclosed space). The conclusion is based on the positive influence of econophysics on the economy’s performance, and the advisability of its application for a more accurate study of economic processes, and a more qualitative economic analysis of enterprise performance.
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WILLETT, R. J. "An Axiomatic Theory of Accounting Measurement Structures." IMA Journal of Management Mathematics 3, no. 1 (1991): 45–59. http://dx.doi.org/10.1093/imaman/3.1.45.
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