Journal articles: 'Accounting of wages'

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VOGT, MARA, EDMERY TAVARES BARBOSA, MARCIA ZANIEVICZ DA SILVA, and ARNO PAULO SCHMITZ. "The wage gap in accounting positions." Cadernos EBAPE.BR 18, no. 2 (June 2020): 336–52. http://dx.doi.org/10.1590/1679-395177220x.

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Abstract This research aimed to describe the wage differences among accounting occupations in Brazil. A descriptive, documental, and quantitative research was carried out with auditors, accountants, and accounting assistants (occupations defined by the Código Brasileiro de Ocupações - CBO). The study used regressions with binary variables analyzing data from 2009 to 2015. The results showed that low wages are significant among female black or mulatto workers; workers who completed high school and do not have a degree; with a disability; and in their first job or hired under a fixed-term contract. Also, the study observed that individuals who receive a higher wage are accountants, caucasian male, between 30 and 39 years old, holding a degree, and not disabled. The individuals with higher wages have work experience (they are at least in their second work contract), are employed in a company with up to four employees, and are residents of the Southeast region of Brazil.

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VOGT, MARA, EDMERY TAVARES BARBOSA, MARCIA ZANIEVICZ DA SILVA, and ARNO PAULO SCHMITZ. "Fatores determinantes das diferenças salariais entre as ocupações da contabilidade." Cadernos EBAPE.BR 18, no. 2 (June 2020): 336–52. http://dx.doi.org/10.1590/1679-395177220.

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Abstract This research aimed to describe the wage differences among accounting occupations in Brazil. A descriptive, documental, and quantitative research was carried out with auditors, accountants, and accounting assistants (occupations defined by the Código Brasileiro de Ocupações - CBO). The study used regressions with binary variables analyzing data from 2009 to 2015. The results showed that low wages are significant among female black or mulatto workers; workers who completed high school and do not have a degree; with a disability; and in their first job or hired under a fixed-term contract. Also, the study observed that individuals who receive a higher wage are accountants, caucasian male, between 30 and 39 years old, holding a degree, and not disabled. The individuals with higher wages have work experience (they are at least in their second work contract), are employed in a company with up to four employees, and are residents of the Southeast region of Brazil.

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Carneiro, Anabela, Paulo Guimarães, and Pedro Portugal. "Real Wages and the Business Cycle: Accounting for Worker, Firm, and Job Title Heterogeneity." American Economic Journal: Macroeconomics 4, no. 2 (April 1, 2012): 133–52. http://dx.doi.org/10.1257/mac.4.2.133.

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Using a longitudinal matched employer-employee dataset for Portugal over the 1986–2007 period, this study analyzes the wage responses to aggregate labor market conditions for newly hired workers and existing workers within the same firm. Accounting for worker, firm, and job title heterogeneity, the data support the hypothesis that entry wages are more procyclical than wages of stayers. A one point increase in the unemployment rate decreases wages of newly hired workers within a given firm-job title by around 2.7 percent and by 2.2 percent for stayers within the same firm-job title. Finally, the results reveal a one-for-one wage response to changes in labor productivity. (JEL: E24, E32, J64)

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Wang, Sharron Xuanren, Isao Takei, and Arthur Sakamoto. "Do Asian Americans Face Labor Market Discrimination? Accounting for the Cost of Living among Native-born Men and Women." Socius: Sociological Research for a Dynamic World 3 (January 1, 2017): 237802311774172. http://dx.doi.org/10.1177/2378023117741724.

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Being nonwhite, Asian Americans are an important case in understanding racial/ethnic inequality. Prior research has focused on native-born workers to reduce unobserved heterogeneity associated with immigrants. Native-born Asian American adults are concentrated, however, in areas with a high cost of living where wages tend to be higher. Regional location is thus said to inflate the wages of Asians. Given that many labor markets are national in scope with regional migration being common, current place of residence is unlikely to be a fully exogenous independent variable. We use two-stage least squares to estimate wage regression models in which the cost of living is endogenous because people with higher wages can afford to live in more expensive areas. The results fail to reject the hypothesis of no racial discrimination. Native-born Asian Americans seem to have overcome the disadvantage of being nonwhite in the labor market at least in regard to wages.

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Lydon, Reamonn, and Ian Walker. "Welfare to Work, Wages and Wage Growth*." Fiscal Studies 26, no. 3 (September 2005): 335–70. http://dx.doi.org/10.1111/j.1475-5890.2005.00015.x.

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Brown, Jason L., Patrick R. Martin, Donald V. Moser, and Roberto A. Weber. "The Consequences of Hiring Lower-Wage Workers in an Incomplete-Contract Environment." Accounting Review 90, no. 3 (October 1, 2014): 941–66. http://dx.doi.org/10.2308/accr-50959.

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ABSTRACT Firms frequently attempt to increase profits by replacing some existing workers with new lower-wage workers. However, this strategy may be ineffective in an incomplete-contract environment because the new workers may provide lower effort in response to their lower wages, and hiring new lower-wage workers may damage the remaining original workers' reciprocal relationship with the firm. We conduct an experiment to examine this issue and find that when new lower-wage workers become available, firms hire them to replace original higher-wage workers and pay the new workers lower wages. However, these lower wages do not improve firm profit because the decision to hire new lower-wage workers causes both the new and remaining workers to provide lower effort. Moreover, hiring lower-wage workers reduces new workers' payoffs and, thus, decreases social welfare. These unintended consequences suggest that firms should consider both the wage savings and the potential costs when deciding whether to replace some workers with new lower-wage workers. We discuss the implications of our findings for contract design, hiring practices, and managerial accountants.

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BLACK, DAN A., and JOHN E. GAREN. "EFFICIENCY WAGES AND EQUILIBRIUM WAGES." Economic Inquiry 29, no. 3 (July 1991): 525–40. http://dx.doi.org/10.1111/j.1465-7295.1991.tb00844.x.

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Nattrass, Nicoli, and Jeremy Seekings. "Trajectories of development and the global clothing industry." Competition & Change 22, no. 3 (April 10, 2018): 274–92. http://dx.doi.org/10.1177/1024529418768608.

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Clothing production increasingly occurs in global value chains. Industrial policies typically recommend ‘upgrading’ (increasing labour productivity by becoming more skill- and capital-intensive and producing higher valued products) yet firms can and do move up and down the value chain when profitable opportunities arise. This paper uses United Nations Industrial Development Organisation data on remuneration, output and employment to identify recent national development trajectories for the clothing industry. Upgrading trajectories can be pro-labour (have a rising wage share of value added) or pro-capital (a rising profit share). Pro-labour trajectories can deliver rising average wages and employment (e.g. India and China) or higher average wages for fewer workers (e.g. Sri Lanka). Pro-capital trajectories can also deliver higher average wages and employment growth (e.g. Vietnam) or rising wages for fewer workers (e.g. South Africa). Downgrading trajectories are typically associated with falling average wages but can be associated with rising average wages (as in Turkey). The desirability of a particular development trajectory depends on the economic context, especially labour market conditions. Upgrading trajectories are to be expected when unemployment is low and there is upward pressure on wages. Where unemployment is high, employment objectives are most quickly met through downgrading trajectories in which aggregate labour productivity falls as labour-intensive activities expand.

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Barth, Erling, Alex Bryson, and Harald Dale-Olsen. "Union Density Effects on Productivity and Wages." Economic Journal 130, no. 631 (April 24, 2020): 1898–936. http://dx.doi.org/10.1093/ej/ueaa048.

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Abstract We exploit changes in tax subsidies for union members in Norway to identify the effects of changes in firm-level union density on productivity and wages. Increased deductions in taxable income for union members led to higher membership rates and contributed to a lower decline in union membership rates over time in Norway. Accounting for selection effects and the potential endogeneity of unionisation, the results show that increasing union density at the firm level leads to a substantial increase in both productivity and wages. The wage effect is larger in more productive firms, consistent with rent-sharing models.

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Choe, Chung, and Philippe Van Kerm. "Foreign Workers and the Wage Distribution: What Does the Influence Function Reveal?" Econometrics 6, no. 3 (September 7, 2018): 41. http://dx.doi.org/10.3390/econometrics6030041.

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This paper draws upon influence function regression methods to determine where foreign workers stand in the distribution of private sector wages in Luxembourg, and assess whether and how much their wages contribute to wage inequality. This is quantified by measuring the effect that a marginal increase in the proportion of foreign workers—foreign residents or cross-border workers—would have on selected quantiles and measures of inequality. Analysis of the 2006 Structure of Earnings Survey reveals that foreign workers have generally lower wages than natives and therefore tend to haul the overall wage distribution downwards. Yet, their influence on wage inequality reveals small and negative. All impacts are further muted when accounting for human capital and, especially, job characteristics. Not observing any large positive inequality contribution on the Luxembourg labour market is a striking result given the sheer size of the foreign workforce and its polarization at both ends of the skill distribution.

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Lodh, Suman, and Monomita Nandy. "Gender inequality and disabled inclusivity in accounting higher education and the accounting profession during financial crises." Industry and Higher Education 31, no. 5 (August 16, 2017): 335–47. http://dx.doi.org/10.1177/0950422217725227.

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In this article, the authors find that, during financial crises, the wage gap between female and male accounting professionals declines and gender inequality in higher education is affected. In addition, less support and lower wages for disabled accounting professionals demotivate disabled students in accounting higher education. Because of budget cuts during financial crises, universities limit their support to women and the disabled. The authors consider 104 universities from the database of the United Kingdom’s Higher Education Statistics Agency for 2005–2011. Their theoretical and empirical findings establish that there was a growth in female students and a decline in disabled accounting students during the recent financial crisis. The established link between the higher education and the accounting profession enriches the accounting literature and may help policymakers to identifying better ways of enhancing equality and the inclusion of disabled students in accounting higher education to address inequality and non-inclusivity in the profession, especially during periods of financial crisis.

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Dütsch, Matthias, Ralf Himmelreicher, and Clemens Ohlert. "Calculating Gross Hourly Wages – the (Structure of) Earnings Survey and the German Socio-Economic Panel in Comparison." Jahrbücher für Nationalökonomie und Statistik 239, no. 2 (April 24, 2019): 243–76. http://dx.doi.org/10.1515/jbnst-2017-0121.

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Abstract The statutory minimum wage in Germany was set as an hourly wage. Thus, valid information on gross hourly wages must be calculated from monthly wages and weekly working hours. This paper compares the German Socio-Economic Panel (GSOEP) and the (Structure of) Earnings Survey (SES/ES). The sampling and collection of data on employees in the household survey GSOEP, and on jobs in the administrative surveys SES/ES exhibit fundamental conceptual differences. Accordingly, there is variation in the definition of types of employment and in the distribution of the observed units regarding central characteristics. Monthly wages, weekly working hours and gross hourly wages differ especially in the lower range of the respective distribution. Against this backdrop specific implications can be derived for minimum wage research.

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Podmeshalska, Yu, and Y. Piddubnia. "IMPROVING ACCOUNTING AND AUDIT OF WAGES AT THE ENTERPRISE." Ekonomika ta derzhava, no. 12 (January 6, 2021): 100. http://dx.doi.org/10.32702/2306-6806.2020.12.100.

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Morris Morant, Rosetta A., and David C. Jacobs. "Frontiers of efficiency wages: unconventional wisdom?" Journal of Management History 24, no. 3 (June 11, 2018): 300–315. http://dx.doi.org/10.1108/jmh-09-2017-0045.

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Purpose The purpose of this paper is to trace the historical foundation of the efficiency wage theory and examine its conceptual framework against other wage theories, in relation to conventional practices in human resource management. Design/methodology/approach Following a description of various wage theories, a conceptual analysis maps the evolutionary process of efficiency wage theory. Findings The concept of efficiency being applied to wages appears to evolve from Smith. The difference between the classical and the institutionalists’ perspectives appears to be the meaning ascribed to efficiency. Clark seemed to be the first one to examine the relationship between labor and productivity. Webb expanded the meaning of efficiency and demonstrated the relationship with productivity. Institutional and behavioral theorists further developed and advocated for efficiency wages. A synthesis of recent empirical studies provides support for the theory, which challenges conventional human resource management wage practices. Practical implications The findings solidify the usefulness of efficiency wage theory not only as a motivational management tool but also as a source for social and economic well-being. Originality/value The contribution of this historical account is that it synthesizes the root and development of efficiency wages theory. It also highlights the social context of the theory and provides an interface between economic and management perspectives.

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Kovalev, L., and I. Kovalev. "Issues of rationalization and determination of total costs for technical service of livestock equipment." Sel'skohozjajstvennaja tehnika: obsluzhivanie i remont (Agricultural Machinery: Service and Repair), no. 2 (February 1, 2020): 3–11. http://dx.doi.org/10.33920/sel-10-2002-01.

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The most important main points of an improved methodology for determining the costs of maintenance and repair of livestock equipment using standards are considered, the features of accounting and planning of this type of work (technical service of livestock equipment) are noted. The general provisions of the methodology for calculating the basic wage are given, depending on the choice of the form of remuneration by the technical maintenance and repair of livestock equipment. To simplify these calculations, the rationale for establishing a single common coefficient that takes into account the accrual on the basic wages of workers when performing various types of work by farm specialists (accrual of additional wages for workers, social security contributions and the level of overhead from the main wage), etc.

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Graefe-Anderson, Rachel, Unyong Pyo, and Baoqi Zhu. "Does CEO compensation suppress employee wages?" Review of Accounting and Finance 17, no. 4 (November 12, 2018): 426–52. http://dx.doi.org/10.1108/raf-04-2017-0065.

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Purpose This study aims to examine the impact of CEO equity-based compensation (EBC) on employee wages. It also examines the impact of EBC on average employee wages in different industries and business cycles. Design/methodology/approach The authors use pay-performance sensitivity (PPS) to measure for CEO EBC and run OLS models with year and industry dummies. As many firms do not report labor expenses, the authors conduct the two-step analysis as in Heckman (1979) to overcome the potential selection bias. Findings The authors find that CEOs with higher EBC tend to pay their employees lower wages. They also find that such an impact is more evident in non-technology firms than in technology firms. Finally, they find that CEOs with higher PPS are more likely to depress employee wages when the business cycle shows a downturn. Originality/value No study examines the impact of EBC on employee wages directly to date. The authors add to the existing stream of literature regarding employee wages and managerial compensation. Hence, they purport that the findings support existing literature suggesting EBC contributes to, rather than alleviates, the classic agency conflict. Finally, the evidence suggests an unexplored manifestation of that agency conflict and an additional source of CEO rent extraction.

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Matherne, Danielle. "The price is productivity: wage justice in the United States." Corporate Ownership and Control 5, no. 2 (2008): 207–11. http://dx.doi.org/10.22495/cocv5i2c1p9.

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Wages, especially recently, have become a very controversial topic. In terms of wage justice, the debate becomes more controversial due to the ambiguity surrounding the factors that determine a fair wage. Obviously, no intelligent, savvy CEO will pay his or her employees more than they produce for the company. Were this to occur, bankruptcy would be the inevitable result. However, a debate occurs when discussing how to reconcile wages with profit. Companies want to maximize profits, while employees want to maximize their personal wage earnings. A seemingly easy solution would be to pay employees according to their productivity levels. If an employer were to pay every employee exactly what he or she contributed to the company, the company would make no profit; therefore, the businesses would have no incentives to produce their products.

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Moriarty, Jeffrey. "What’s in a Wage? A New Approach to the Justification of Pay." Business Ethics Quarterly 30, no. 1 (December 30, 2019): 119–37. http://dx.doi.org/10.1017/beq.2019.42.

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ABSTRACT:In this address, I distinguish and explore three conceptions of wages. A wage is a reward, given in recognition of the performance of a valued task. It is also an incentive: a way to entice workers to take and keep jobs, and to motivate them to work hard. Finally, a wage is a price of labor, and like all prices, conveys valuable information about relative scarcity. I show that each conception of wages has its own normative logic, or appropriate justification, and these logics can come apart. This explains some of the debate about wages and makes the project of justifying a wage simpliciter difficult. I identify which logic we should choose, since we must choose, and say what this means for how we should think about the justification of pay.

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Williams, Colin. "Cross-National Variations in the Under-Reporting of Wages in South-East Europe: A Result of Over-Regulation or Under-Regulation?" South East European Journal of Economics and Business 7, no. 1 (April 1, 2012): 53–61. http://dx.doi.org/10.2478/v10033-012-0005-7.

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Cross-National Variations in the Under-Reporting of Wages in South-East Europe: A Result of Over-Regulation or Under-Regulation?This paper seeks to explain the cross-national variations in the tendency of employers in South East Europe to under-report the wages of their employees by paying them two wages, an official declared salary and an additional undeclared envelope wage. Reporting the results of a 2007 Eurobarometer survey of this practice undertaken in five South East European countries, the finding is that the commonality of this illicit wage practice markedly varies cross-nationally, with 23 percent of formal employees in Romania but just 3 percent in Cyprus receiving an under-reported salary. Finding that the under-reporting of wages is more prevalent in neo-liberal economies with lower levels of state intervention and less common in more ‘welfare capitalist’ economies in which there is greater state intervention in work and welfare, the resultant conclusion is that the under-reporting of employees wages by employers is correlated with the under- rather than over-regulation of work and welfare.

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Hannan, R. Lynn. "The Combined Effect of Wages and Firm Profit on Employee Effort." Accounting Review 80, no. 1 (January 1, 2005): 167–88. http://dx.doi.org/10.2308/accr.2005.80.1.167.

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This study investigates whether paying higher wages motivates employees to provide higher effort and whether firm profit moderates this relation. Consistent with gift exchange (Akerlof 1982) and reciprocity (Rabin 1993) models, my experimental results show that workers provided more effort when they were paid higher wages even though there was no ex post financial reward for doing so. Moreover, firm profit influenced the relation between wages and effort. Workers provided higher effort when firm profit decreased compared to when it increased. This suggests that the degree of reciprocity is affected by firm profit. However, workers' responded asymmetrically to firm profit, in that they behaved as if they expected to share in firm profit increases but not decreases. Although firms were fairly adept at predicting the profit-maximizing wage strategy, they apparently did not anticipate workers' reluctance to share in firm profit decreases.

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Idson, Todd L., and Hollis F. Price. "An Analysis of Wage Differentials by Gender and Ethnicity in the Public Sector." Review of Black Political Economy 20, no. 3 (March 1992): 75–98. http://dx.doi.org/10.1007/bf02689935.

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This study investigates the source of wage differentials between blacks, Hispanics, and whites, and between women and men, in metropolitan Dade County (Florida) government, and draws out the implications of this analysis for affirmative action planning. Our distinctive finding is that the primary factor causing observed wage differentials by ethnicity is the sorting of people across occupational categories. Wage decompositions reveal that for males, 70 percent, 88 percent, and 47 percent of the wage gaps between white and black, white and Hispanic, and Hispanic and black, respectively, are attributable to occupation. For females, the corresponding figures are 56 percent, 58 percent, and 51 percent. When comparing men and women of the same ethnic group, occupational employment patterns are found to be an important factor accounting for lower average female wages, yet within major occupational groups women seem to be receiving higher wages (on average) than men.

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Farrell, Anne M., Jonathan H. Grenier, and Justin Leiby. "Scoundrels or Stars? Theory and Evidence on the Quality of Workers in Online Labor Markets." Accounting Review 92, no. 1 (March 1, 2016): 93–114. http://dx.doi.org/10.2308/accr-51447.

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ABSTRACT Online labor markets allow rapid recruitment of large numbers of workers for very low pay. Although online workers are often used as research participants, there is little evidence that they are motivated to make costly choices to forgo wealth or leisure that are often central to addressing accounting research questions. Thus, we investigate the validity of using online workers as a proxy for non-experts when accounting research designs use more demanding tasks than these workers typically complete. Three experiments examine the costly choices of online workers relative to student research participants. We find that online workers are at least as willing as students to make costly choices, even at significantly lower wages. We also find that online workers are sensitive to performance-based wages, which are just as effective in inducing high effort as high fixed wages. We discuss implications of our results for conducting accounting research with online workers. Data Availability: Contact the authors.

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Golova, Elena, Irina Baranova, and Marina Gapon. "Analytical grouping of accounting for wages in health care institutions." SHS Web of Conferences 116 (2021): 00063. http://dx.doi.org/10.1051/shsconf/202111600063.

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An important factor in the uninterrupted work of healthcare is a modern and decent salary for medical personnel. This issue has become especially acute in coronavirus infection when all the problems that have accumulated in the field of healthcare have become especially urgent. There was a situation of a shortage of medical personnel and the need for round-the-clock work, which led to the issue of incentive and compensation payments. In this regard, accounting is one of the innovative links that ensure uninterrupted payments to employees of medical institutions. All facts of the economic activity of the institution must be documented. However, the existing set of documentation is not always able to ensure the prompt provision of information on payroll and incentive payments, even in the context of accounting automation. The article contains research of the workflow organization in terms of remuneration on the example of one of the medical institutions in the Omsk region. The study revealed the need to improve the accounting area as one of the ways of innovative development. The article proposes a new analytical accounting register, which allows presenting information on charges to medical personnel in the context of personnel categories and comparing analytical and synthetic accounting data in terms of the amounts of accrued wages. It is proposed to integrate the proposed document into the Sail Budget 7 program, the Payroll module, which will make the calculation process more convenient, less labor-intensive, and will allow the data transfer process to be carried out automatically.

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Lukyanova, Anna. "What keeps public sector workers in low-paid jobs? The role of self-selection and non-cognitive skills in explaining the public-private wage gap." Applied Econometrics 62 (2021): 32–53. http://dx.doi.org/10.22394/1993-7601-2021-62-32-53.

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This paper examines whether non‐cognitive skills (personality traits and risk attitudes) influence self‐selection into employment and the choice between the public and private sectors and, if so, how they relate to wages in each sector. The methodology combines multinomial logistic regression to model the patterns of selection with an Oaxaca–Blinder‐type decomposition of the intersectoral wage gap. I find that personality traits have a substantial effect on selection into employment and the preferences towards the private sector. They have a significant, albeit small, effect on wages in both sectors. The magnitude of these effects is the same across sectors and non‐cognitive skills do not contribute to the intersectoral wage gap at the mean. At the same time, accounting for the endogeneity of sectoral attainment eliminates the intersectoral gap: in 2016, the unexplained conditional wage gap can be completely attributed to self‐selection.

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Lazear, Edward P. "Wages, productivity, and retirement." International Tax and Public Finance 18, no. 1 (April 27, 2010): 17–35. http://dx.doi.org/10.1007/s10797-010-9136-x.

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Mahajan, Kanika. "Farm wages and public works." Indian Growth and Development Review 8, no. 1 (April 13, 2015): 19–72. http://dx.doi.org/10.1108/igdr-06-2013-0025.

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Purpose – The purpose of this paper is to examine the impact of National Rural Employment Guarantee Scheme (NREGS) on farm sector wage rate. This identification strategy rests on the assumption that all districts across India would have had similar wage trends in the absence of the program. The author argues that this assumption may not be true due to non-random allocation of districts to the program’s three phases across states and different economic growth paths of the states post the implementation of NREGS. Design/methodology/approach – To control for overall macroeconomic trends, the author allows for state-level time fixed effects to capture the differences in growth trajectories across districts due to changing economic landscape in the parent-state over time. The author also estimates the expected farm sector wage growth due to the increased public work employment provision using a theoretical model. Findings – The results, contrary to the existing studies, do not find support for a significantly positive impact of NREGS treatment on private cultivation wage rate. The theoretical model also shows that an increase in public employment work days explains very little of the total growth in cultivation wage post 2004. Originality/value – This paper looks specifically at farm sector wage growth and the possible impact of NREGS on it, accounting for state specific factors in shaping farm wages. Theoretical estimates are presented to overcome econometric limitations.

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Berkey, Brian. "The Value of Fairness and the Wrong of Wage Exploitation." Business Ethics Quarterly 30, no. 3 (July 2020): 414–29. http://dx.doi.org/10.1017/beq.2020.16.

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ABSTRACTIn a recent article in this journal, David Faraci (2019) argues that the value of fairness can plausibly be appealed to in order to vindicate the view that consensual, mutually beneficial employment relationships can be wrongfully exploitative, even if employers have no obligation to hire or otherwise benefit those who are badly off enough to be vulnerable to wage exploitation. In this commentary, I argue that several values provide potentially strong grounds for thinking that it is at least sometimes better, morally speaking, for employers to hire worse-off people at intuitively exploitative wages than to hire better-off people at intuitively fair wages. Rather than suggesting that hiring badly off people at intuitively exploitative wages is permissible, however, I suggest that this gives us reason to think that employers can be obligated to hire worse-off people rather than better-off people and to pay them nonexploitative wages.

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Zadorozhnyy, Z. M., V. Muravskyi, S. Yatsyshyn, and O. Shevchuk. "ACCOUNTING OF WAGES WITH THE USE OF BIOMETRICS TO ENSURE CYBERSECURITY OF ENTERPRISES." Financial and credit activity: problems of theory and practice 3, no. 38 (July 18, 2021): 162–72. http://dx.doi.org/10.18371/fcaptp.v3i38.237446.

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Abstract. Modern conditions of growing cyber threats caused by the hybrid conflicts around the world and looming biological threat of the COVID-19 pandemic necessitate the introduction of biometric authentication of employees, leading to the transformation in the methodology and organization of accounting at enterprises. The procedure for accounting and control of time worked and wages of the employees is the first to undergo changes due to the forcibly limited access of employees to the enterprise data and premises, which determines the topicality and aims of this research. The aim of the article is to investigate the prospects for monitoring the working time and movement of employees on the premises (facilities) of the enterprise with the use of biometric technology in order to develop the methodology of automation of the accounting of payments made to employees and to ensure the cybersecurity of economic entities. The prospects of using an automated employee checkpoint system based on biometrics for the purposes of accounting and control are explored. The paper improves the methodology of accounting and control over the working time and wages of employees based on the automated employee authentication system using data on the time spent on premises and performance of job functions. Recommendations are made on ensuring biological and cyber security of enterprises in terms of categorizing the enterprise premises and equipment according to their functions and level of access to information and material flows. The research examines the prospects of accounting for the employee costs, as well as accurate distribution of overhead and other costs based on data of the biometric employee authentication system. It is advised to conduct further research into the peculiarities of methodology and organization of accounting under conditions of distance and isolated job performance by accounting employees, as it raises the requirements to cybersecurity of enterprises. Keywords: accounting, working time, wages (salary), biometrics, employee authentication, automation of accounting and control, cybersecurity, COVID-19. JEL Classification M41, M49 Formulas: 0; fig.: 2; tabl.: 1; bibl.: 18.

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Susidenko, Yuliіa. "Directions for improving internal audit methods of expenses on enterprises business payment." Problems of Innovation and Investment Development, no. 19 (May 31, 2019): 17–28. http://dx.doi.org/10.33813/2224-1213.19.2019.2.

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The purpose of the article is to summarize and critically evaluate the current theoretical positions, methodologies, organization and practices of accounting and audit of labor costs, develop recommendations for their improvement and practical use for the adoption of sound accounting and management decisions at leading enterprises of Ukraine in modern economic conditions. The main directions of improvement of the methodology of audit of labor costs are considered, it is proved that wages are one of the factors of the efficiency of the enterprise, since the size of the accrued wages, the timeliness and completeness of settlements with employees affects the quality of work of hired workers and the amount of expenses of the enterprise. It is proved that one of the main factors influencing the effective activity and competitiveness of the enterprise is the cost of labor remuneration. For the employer company, the wages of its employees are one of the most important items of expenditure. In the current difficult economic situation in Ukraine, issues relating to the payment of labor citizens is one of the most important places. Introduction of new systems and forms of remuneration, automation of accounting and auditing, introduction of electronic document management is a prerequisite for further development of business and competitiveness in the labor market, along with growing labor migration abroad. The methodology of the research is to use the fundamental provisions of modern economic science, scientific works of domestic and foreign scientists on the issue of ensuring the totality of theoretical, methodological and practical aspects of accounting and auditing of labor costs. The scientific novelty of the obtained results consists in theoretical substantiation and development of methodical approaches and practical recommendations for improving accounting and auditing of labor costs of enterprises. Conclusions. One of the main factors influencing the effective activity and competitiveness of the enterprise is the cost of labor remuneration. For the employer company, the wages of its employees are one of the most important items of expenditure. For the improvement of the system of wages and employee motivation, a flexible model based on performance criteria is proposed, which will increase the interest of employees in individual indicators as well as in the final results of the work of the business entity.

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KULIKOV, Gennadii. "LABOR COSTS AND COST OF LABOR: CONCEPTS, TRENDS, INDICATORS." Economy of Ukraine 2018, no. 1 (January 3, 2018): 3–15. http://dx.doi.org/10.15407/economyukr.2018.01.003.

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Concepts of “labor costs” and “cost of labor” have been refined. Differences between the concepts of “labor costs” and “total cost of labor”, “price of labor” and “wages”, “compensation” and “wages”, “labor costs” and “staff costs” are shown. The concept of “labor costs not belonging to the wage fund” is specified. Significance of these costs as a workforce reproduction factor in the system of social and labor relations is considered. Trends in labor costs and their structural elements in Ukraine and abroad are revealed and their comparative analysis is carried out. The difference between the “production value of labor force” (that is, “real cost of labor for producer”) and the “real consumer value of labor force” (that is, “real cost of labor for employee” as a consumer of goods and services) is justified. Differences in cost of labor indicators in Ukraine and the EU countries are shown and proposals to use new indicators are suggested. Recommendations on development of the system of accounting for the cost of labor in terms of its flexibility, efficiency and reliability are elaborated, in particular, concerning the quarterly accounting of cost of labor indices, hourly wages and labor cost levels. Purposes of using the statistical information on employer’s expenses for maintaining the workforce are determined. Indicators of the costs of maintaining the workforce were estimated by users of this information. The need of enterprises for additional information is justified.

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Varlamova, Iryna, and K. V. Yermolenko. "Features of the organization of labor accounting and calculations on wages." Visnik Zaporiz'kogo nacional'nogo universitetu. Ekonomicni nauki 1, no. 41 (2019): 51–56. http://dx.doi.org/10.26661/2414-0287-2019-1-41-08.

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Rudaya, M. "ORGANIZATION OF EXPERTISE AND EXPERT RESEARCH ON LABOR PAYMENT." Criminalistics and Forensics, no. 65 (May 18, 2020): 567–75. http://dx.doi.org/10.33994/kndise.2020.65.56.

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The article is devoted to the generalization approaches to conducting examinations and expert studies of operations of calculation and payment of wages. The purpose of the article is to determine the approaches to the examination and expert studies of operations on the calculation and payment of income received in the form of wages, other incentive and compensatory payments paid to the taxpayer in connection with labor relations, taking into account the current conditions organization of accounting entities of Ukraine. heoretical approaches to determining the economic nature of wages and their types are summarized. Approaches on the regulatory framework for accounting and control of operations on accrual and payment of income are systematized. The caselaw on organization of carrying out of examinations and expert researches on questions of remuneration is analyzed. Based on expert practice, approaches to conducting expert studies related to studies of the state of labor discipline and compliance with labor legislation have been systematized.

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CREEDY, JOHN, and IAN M. McDONALD. "Trade Unions, Wages and Taxation." Fiscal Studies 10, no. 3 (August 1989): 50–59. http://dx.doi.org/10.1111/j.1475-5890.1989.tb00115.x.

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Bénétrix, Agustín S. "FISCAL SHOCKS AND REAL WAGES." International Journal of Finance & Economics 17, no. 3 (August 3, 2011): 203–20. http://dx.doi.org/10.1002/ijfe.452.

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Cremer, Helmuth, Pierre Pestieau, and Maria Racionero. "Unequal wages for equal utilities." International Tax and Public Finance 18, no. 4 (February 16, 2011): 383–98. http://dx.doi.org/10.1007/s10797-011-9163-2.

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CHANG, JUIN‐JEN, HSIEH‐YU LIN, NORA TRAUM, and SHU‐CHUN S. YANG. "Fiscal Consolidation and Public Wages." Journal of Money, Credit and Banking 53, no. 2-3 (February 19, 2021): 503–33. http://dx.doi.org/10.1111/jmcb.12775.

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Goldstein, Joshua S. "Long Waves in War, Production, Prices, and Wages." Journal of Conflict Resolution 31, no. 4 (December 1987): 573–600. http://dx.doi.org/10.1177/0022002787031004002.

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Williamson, Jeffrey G. "The Impact of the Irish on British Labor Markets During the Industrial Revolution." Journal of Economic History 46, no. 3 (September 1986): 693–720. http://dx.doi.org/10.1017/s0022050700046830.

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The Irish immigrations during the First Industrial Revolution serve to complicate any assessment of Britain's economic performance up to the 1850s. This paper estimates the size of the Irish immigrations and explores its impact on real wages, rural-urban migration, and industrialization. Using a general equilibrium model, the paper finds that the Irish did not play a significant role in accounting for rising inequality, lagging real wages, or rapid industrialization.

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Heathcote, Jonathan, Kjetil Storesletten, and Giovanni L. Violante. "Consumption and Labor Supply with Partial Insurance: An Analytical Framework." American Economic Review 104, no. 7 (July 1, 2014): 2075–126. http://dx.doi.org/10.1257/aer.104.7.2075.

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We develop a model with partial insurance against idiosyncratic wage shocks to quantify risk sharing. Closed-form solutions are obtained for equilibrium allocations and for moments of the joint distribution of consumption, hours, and wages. We prove identification and demonstrate how labor supply data are informative about risk sharing. The model, estimated with US data over the period 1967–2006, implies that (i) 39 percent of permanent wage shocks pass through to consumption; (ii ) the share of wage risk insured increased until the early 1980s; and (iii) preference heterogeneity is important in accounting for observed dispersion in consumption and hours. (JEL E21, E23, E31, E52)

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DENNY, KEVIN, and STEPHEN MACHIN. "The Role of Profitability and Industrial Wages in Firm-Level Wage Determination." Fiscal Studies 12, no. 2 (May 1991): 34–45. http://dx.doi.org/10.1111/j.1475-5890.1991.tb00155.x.

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Pangarkar, Nitin, and Yuen Kay Chung. "Timing, Trust and Transparency: Wage Restructuring at Glaxosmithkline." Asian Case Research Journal 10, no. 02 (December 2006): 249–59. http://dx.doi.org/10.1142/s0218927506000788.

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The economic ups and downs since the eruption of the Asian crisis in 1997 had prompted a wave of restructurings and job losses in Singapore and several other Asian countries. As a response, policy-makers in the Singapore government had urged companies to undertake wage reforms and to adopt more flexible wages. The wage restructuring exercise undertaken by the Singapore office of Glaxo Smithkline, one of the largest pharmaceutical companies in the world, in 2002 is studied in this case. Since the merger of Glaxo Welcome and SmithKline Beecham two years earlier, there had been consolidation with the less efficient plants in the system closing down. Although the Singapore plants were performing well, the impetus to restructure wages came primarily from a more competitive internal and external environment. Management believed that the introduction of Performance Bonus (PB) would lead to improved metrics and was essential for the company to compete in the changed environment. While the Union leadership was in broad agreement that the plant needed to remain competitive, it had some initial misgivings about the proposals put forth by management. This case charts the process of the wage restructuring exercise, illustrating some of the challenges that companies may face in implementing wage restructuring initiatives. We also examine the impact of different factors, as well as the process of implementation, on the success of such initiatives.

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Tyson, Thomas N., and Shanta S. K. Davie. "The Livret system: the interface of accounting and indentured labor in British Guiana." Accounting History 14, no. 1-2 (January 20, 2009): 145–65. http://dx.doi.org/10.1177/1032373208098556.

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Between 1838 and 1920, over 200,000 Indians immigrated to British Guiana (BG) as indentured workers on sugar plantations (estates). During this period, different labor types (freedmen, indentured workers, and free immigrants) coexisted on the same BG estates and were paid the same wages for comparable tasks. In 1873, in response to a commission of enquiry to improve the treatment of workers, the BG legislature introduced the Livret system. Livrets were to be kept by each indentured worker and contain the cumulative wages earned during the indenture period. In theory, Livrets would promote greater productivity, help mitigate pay disputes, and enable hard-working immigrants to end their indenture in less than five years. This article describes the Livret system and speculates on the reasons for its introduction and early abandonment. It contributes to the growing body of literature that critically assesses the interface of accounting and labor during the British colonial period.

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Braun, Helge, Roland Döhrn, Michael Krause, Martin Micheli, and Torsten Schmidt. "Macroeconomic Long-Run Effects of the German Minimum Wage when Labor Markets are Frictional." Jahrbücher für Nationalökonomie und Statistik 240, no. 2-3 (February 25, 2020): 351–86. http://dx.doi.org/10.1515/jbnst-2018-0080.

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AbstractThis paper analyzes the introduction of the German minimum wage in 2015 in a structural model geared to quantitatively assess its long-run economic effects. We first employ a simple neoclassic model where wages equal their marginal product, then extend this model to two sector economy, and finally introduce search and matching frictions. Even though all model variants remain highly stylized, they yield quantitative insights on the importance of different mechanisms and channels through which minimum wages affect outcomes in the long run. In this framework, the minimum wage has a strong negative effect on employment. When sectors are differently affected by the minimum wage, sectoral relative price changes play an important quantitative role. Other labor market policies and institutions are important for the transmission of minimum wage policy on labor market market outcomes.

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Парасоцкая, Н., and N. Parasotskaya. "Organization of Payroll Accounting As a Stimulating Factor for Increasing the Success of the Company." Auditor 5, no. 9 (October 11, 2019): 58–67. http://dx.doi.org/10.12737/article_5d88966e248700.90613778.

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Chaykovskaya, L., and M. Mikheev. "Accounting of Decisions of Executive Bodies in the Pre-Bank Period." Auditor 6, no. 3 (April 14, 2020): 26–31. http://dx.doi.org/10.12737/1998-0701-2020-26-31.

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Th e article discusses issues related to the possible consequences of making managerial decisions, in which responsibility for certain actions of the executive body extends to employees of fi nancial and accounting services that carry out accounting support for such actions. The article reveals a confl ict of interest associated with management decisions on bonuses or with an increase in wages in the period preceding bankruptcy.

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Ahmadi Esfahani, Navid, and Mohsen Shahandashti. "Post-hazard labor wage fluctuations: a comparative empirical analysis among different sub-sectors of the U.S. construction sector." Journal of Financial Management of Property and Construction 25, no. 3 (June 13, 2020): 313–30. http://dx.doi.org/10.1108/jfmpc-07-2019-0063.

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Purpose The primary objectives of this study are to (1) highlight subsectors and industry groups of the construction sector that are most vulnerable to weather-related disasters (with highest labor cost escalation) and (2) analyze how immediate this labor wage escalation happens in different subsector of the construction sector. Design/methodology/approach The research methodology consists of three steps: (i) integrating various data sources to enable measurement of the county-level labor wage changes following large-scale weather-related disasters; (ii) measuring postdisaster labor wage changes at the county level; and (iii) comparing amount and timing of postdisaster labor wage changes among all sub-sectors (and industry groups) of the construction sector. Findings The results show that among the three construction subsectors (Heavy and Civil Engineering Construction subsector, Construction of Buildings subsector, and Specialty Trade Contractors sub-sector), Heavy and Civil Engineering Construction subsector is the most vulnerable to weather-related disasters. The industry groups under the Heavy and Civil Engineering Construction subsector showed the same vulnerability level; however, under the Construction of Buildings subsector, Industrial Building Construction industry group showed to be the most vulnerable; and under the Specialty Trade Contractors subsector, the Building Foundation and Exterior Contractors industry group is the most vulnerable. The results also showed that in approximately 75% of the damaged counties, there were increases in wages of all construction labors, over the following three quarter after the disasters. In average, labor wages in Construction of Buildings subsector and the Specialty Trade Contractors subsector decreased by 0.6% and 0.8%, respectively, in the quarter of disaster and gradually increased by 4.4% and 4.6%, respectively, in the following three quarters. On the other hand, Heavy and Civil Engineering Construction’s labor wages did not experience this decrease right after the disasters; wages increased immediately after disasters hit the counties and continually increased by 8.6% in three quarters after the disasters. It is expected that the results of this study will help policy makers, cost estimators and insurers to have a better understanding of the post-disaster construction labor wage fluctuations. Originality/value This study is unique in the way it used construction labor wage data. All data are location quotient, which makes the comparison among the affected counties (with different construction size) feasible.

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Tincani, Michela M. "Teacher labor markets, school vouchers, and student cognitive achievement: Evidence from Chile." Quantitative Economics 12, no. 1 (2021): 173–216. http://dx.doi.org/10.3982/qe1057.

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I use administrative and survey data from Chile and a structural model to evaluate teacher policies in a market‐based school system. The model accommodates equilibrium effects on parental sorting across school sectors (public or private), on the self‐selection of individuals into teaching and across school sectors, and on teacher wages in private schools. I use the estimated model to simulate a reform that is planned to be implemented in Chile in 2023. Tying public school teacher wages to teacher skills and introducing minimum competency requirements for teaching is predicted to increase student test scores by 0.30 standard deviations and decrease the achievement gap between the poorest and richest 25% of students by a third. These impacts are ten times as large as the impact of a flat wage increase in public schools, and over twice as large as the impact of only introducing minimum competency requirements. The key driver of policy outcomes is an improvement in the pool of teachers, amplified by equilibrium effects on teacher wages in private schools. The equilibrium effects are large, accounting for 70% of estimated policy impacts.

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Tincani, Michela M. "Teacher labor markets, school vouchers, and student cognitive achievement: Evidence from Chile." Quantitative Economics 12, no. 1 (2021): 173–216. http://dx.doi.org/10.3982/qe1057.

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I use administrative and survey data from Chile and a structural model to evaluate teacher policies in a market‐based school system. The model accommodates equilibrium effects on parental sorting across school sectors (public or private), on the self‐selection of individuals into teaching and across school sectors, and on teacher wages in private schools. I use the estimated model to simulate a reform that is planned to be implemented in Chile in 2023. Tying public school teacher wages to teacher skills and introducing minimum competency requirements for teaching is predicted to increase student test scores by 0.30 standard deviations and decrease the achievement gap between the poorest and richest 25% of students by a third. These impacts are ten times as large as the impact of a flat wage increase in public schools, and over twice as large as the impact of only introducing minimum competency requirements. The key driver of policy outcomes is an improvement in the pool of teachers, amplified by equilibrium effects on teacher wages in private schools. The equilibrium effects are large, accounting for 70% of estimated policy impacts.

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Burauel, Patrick, Marco Caliendo, Markus M. Grabka, Cosima Obst, Malte Preuss, Carsten Schröder, and Cortnie Shupe. "The Impact of the German Minimum Wage on Individual Wages and Monthly Earnings." Jahrbücher für Nationalökonomie und Statistik 240, no. 2-3 (February 25, 2020): 201–31. http://dx.doi.org/10.1515/jbnst-2018-0077.

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AbstractThis paper evaluates the short-run impact of the introduction of a statutory minimum wage in Germany on the hourly wages and monthly earnings of workers targeted by the reform. We first provide detailed descriptive evidence of changes to the wage structure in particular at the bottom of the distribution and distinguish between trends for regularly employed and marginally employed workers. In the causal analysis, we then employ a differential trend adjusted difference-in-differences (DTADD) strategy to identify the extent to which these changes in wages and earnings can be attributed to the minimum wage introduction. We find that the minimum wage introduction can account for hourly wage growth in the order of roughly 6.5 % or \euro0.45/hour and an increase in monthly earnings of 6.6 % or \euro53/month. Despite finding wage growth at the bottom of the distribution, the paper documents widespread non-compliance with the mandated wage floor of \euro8.50/hour.

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Pichler, Eva. "Efficiency Wages and Union Wage Bargaining/Effizienzlöhne und Gewerkschaftsverhandlungen." Jahrbücher für Nationalökonomie und Statistik 212, no. 1-2 (April 15, 1993): 140–50. http://dx.doi.org/10.1515/jbnst-1993-1-225.

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Journal articles on the topic 'Accounting of wages'

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