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Journal articles on the topic 'Accounting practices'

Author: Grafiati

Published: 4 June 2021

Last updated: 26 July 2025

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1

Mahindrakar, Smitha. "Artificial Intelligence in Accounting Practices." International Journal of Science and Research (IJSR) 11, no. 3 (2022): 116–18. http://dx.doi.org/10.21275/sr22302090047.

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2

Parssinen, M. "Inka Accounting Practices." Science 310, no. 5756 (2005): 1903d—1904d. http://dx.doi.org/10.1126/science.310.5756.1903d.

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3

Bragg, Steven, and John Wiley. "Accounting Best Practices." EDPACS 27, no. 10 (2000): 1. http://dx.doi.org/10.1201/1079/43256.27.10.20000401/30329.4.

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4

Nascimento, Sabrina Santos, and Marines Luiza Guerra Dotto. "Environmental Accounting: Analysis of Sustainable Accounting Practices." Scientific Journal of Applied Social and Clinical Science 5, no. 3 (2025): 1–15. https://doi.org/10.22533/at.ed.216532520027.

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5

Kumar Dahal, Rewan. "Management accounting practices and organizational performance." Problems and Perspectives in Management 20, no. 2 (2022): 33–43. http://dx.doi.org/10.21511/ppm.20(2).2022.04.

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Management accounting practices (MAPs) are crucial for manufacturing firms to control diverse organizational operations and improve their organizational performance. The study aimed to analyze the scope of MAPs and their association with the organizational performance of Nepalese manufacturing firms. The outcomes relied on primary data obtained through structured survey from 223 medium to top-level employees of the selected companies. It was found that traditional management accounting practices had greater dominance (β = 0.817, p = 0.000) in the package of MAPs than contemporary management ac

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Shonhadji, Nanang. "Banking Accounting Practices “Humanist”." International Research Journal of Business Studies 9, no. 1 (2016): 31–38. http://dx.doi.org/10.21632/irjbs.9.1.31-38.

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Thanasas, Georgios L., and Georgios Kampiotis. "Transformation in Accounting Practices." Technium Business and Management 10 (November 23, 2024): 1–16. http://dx.doi.org/10.47577/business.v10i.11876.

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This paper explores the transformative impact of automation and artificial intelligence (AI) on accounting practices. The integration of AI has shifted accounting from traditional manual tasks to automated processes, enhancing efficiency, accuracy, and scalability. AI-driven systems reduce human errors, ensure compliance, and offer data-driven insights, enabling accountants to take on more strategic advisory roles. Additionally, the adoption of cloud-based solutions allows real-time financial data access, improving decision-making processes. Through a review of real-world applications and the

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DUGDALE, DAVID, and T. COLWYN JONES. "THROUGHPUT ACCOUNTING: TRANSFORMING PRACTICES?" British Accounting Review 30, no. 3 (1998): 203–20. http://dx.doi.org/10.1006/bare.1997.0062.

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Wahidin, Wibnu Yafi. "Pengaruh Disrupsi Teknologi terhadap Kompetensi Akuntan dengan Praktik Akuntansi sebagai Variabel Intervening." Journal of Trends Economics and Accounting Research 4, no. 3 (2024): 670–79. http://dx.doi.org/10.47065/jtear.v4i3.1193.

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This study aims to measure the effect of technological disruption on accountant competence and the effect of accounting practices mediating the effect of technological disruption on accountant competence. The method and analysis technique used is a quantitative method with 100 Likert-scale questionnaire respondents, and the data analysis used is Structural Equation Modeling which consists of outer model and inner model analysis. The findings of this study state that technological disruption has a significant positive effect on accountant competence with a path coefficient value of 0,192 and p-

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Vosselman, Ed. "The performativity of accounting: advancing a Posthumanist understanding." Qualitative Research in Accounting & Management 19, no. 2 (2022): 137–61. http://dx.doi.org/10.1108/qram-04-2021-0062.

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Purpose The purpose of this paper is twofold. First, it seeks to articulate a framework for different conceptions of accounting’s performativity. Second, it aims to advance a Baradian posthumanist understanding of accounting’s performativity. Design/methodology/approach The paper traces different foundational conceptions of performativity and then articulates and substantiates different conceptions of accounting’s performativity. It advances one of these conceptions by producing a Baradian posthumanist understanding of accounting’s performativity. Findings Seven conceptions of performative acc

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Abdul-Yekeen, Abideen Mayowa. "Auditing Accounting Practices: A Critical Review of Current Practices and Emerging Issues." Journal of Artificial Intelligence General science (JAIGS) ISSN:3006-4023 6, no. 1 (2024): 26–38. http://dx.doi.org/10.60087/jaigs.v6i1.220.

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Accounting and auditing are two distinct yet interdependent fields. Accounting and auditing complement each other in terms of the way audit legitimizes accounting while accounting also makes firms auditable. Organization effective financial management relies on the relationship between accounting and auditing, two vital disciplines that collaborate to ensure the integrity, reliability and compliance of an organizations financial operations. The study examined auditing accounting practices: a critical review of current practices and emerging issues. The review summarizes the current practices a

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Herliansyah, Yudhi. "Change of Management Accounting Practices." International Journal of Economics and Business Administration VI, Issue 4 (2018): 3–13. http://dx.doi.org/10.35808/ijeba/171.

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13

Boginskaya, Zoya, and Tatyana Gladkova. "Accounting Reliability Concept: Audit Practices." Auditor 7, no. 10 (2021): 33–39. http://dx.doi.org/10.12737/1998-0701-2021-7-10-33-39.

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Practical aspects of applicable concepts for the preparation of reliable financial statements are analyzed, in particular, an overview and analysis of typical errors encountered in the practice of auditing accounting statements. Theoretical aspects of qualification and interpretation of errors in relation to changes of relevant documents regulating audit are considered; a list of typical errors made during the preparation of financial statements for 2018-2020 is indicated; the actions of the auditor in relation to the identified errors are formulated; analysis of the impact of errors on the au

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Usatenko, Olga, and Maryna Pashkevych. "Institutional Practices of Retail Accounting." Oblik i finansi, no. 3(93) (2021): 19–25. http://dx.doi.org/10.33146/2307-9878-2021-3(93)-19-25.

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In terms of current economic conditions, purchase and sale of goods is a key aspect of many enterprises’ activity. Thus, income generated to trading goods is an important financial and economic indicator of retailers by which one can understand if the goods sold comply with market demand. The efficiency of managerial decisions depends considerably on the financial information obtained through accounting. The article aims to study existing institutional practices and develop practical proposals for improving the accounting of goods. The methods of receipt and disposal of goods at trade enterpri

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Samuel, Boris. "False Accounting as Formalizing Practices." History of Political Economy 53, no. 6 (2021): 81–110. http://dx.doi.org/10.1215/00182702-9414789.

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This article studies the inference procedures used to compute the macroeconomic indicators feeding into the International Monetary Fund’s monitoring and surveillance in Africa since the structural adjustment. In 2005, the IMF launched a procedure to denounce a Mauritanian “misreporting” over a twelve-year period. The article wonders how could the statistical fiction be validated by the IMF economists, and to what extent they took part in Mauritanian data production. The article argues that the auditor-auditee relation places less importance on the veracity and the pertinence of numbers than on

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Al-Htaybat, Khaldoon, Khaled Hutaibat, and Larissa von Alberti-Alhtaybat. "Global brain-reflective accounting practices." Journal of Intellectual Capital 20, no. 6 (2019): 733–62. http://dx.doi.org/10.1108/jic-01-2019-0016.

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Purpose The purpose of this paper is to explore the intersection of accounting practices and new technologies in the age of agility as a form of intellectual capital, through sharing the conceptualization and real implications of accounting and accountability ideas in exploring and deploying new technologies, such as big data analytics, blockchain and augmented accounting practices and expounding how they constitute new forms of intellectual capital to support value creation and realise Sustainable Development Goals (SDGs). Design/methodology/approach The adopted methodology is cyber-ethnograp

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Maelah, Ruhanita, Aini Aman, Rozita Amirruddin, Sofiah, and Noradiva Hamzah. "Accounting outsourcing practices in Malaysia." Journal of Asia Business Studies 6, no. 1 (2012): 60–78. http://dx.doi.org/10.1108/15587891211191380.

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18

Skinner, R. C. "Cost And Management Accounting Practices." Australian Accounting Review 3, no. 6 (1993): 31–33. http://dx.doi.org/10.1111/j.1835-2561.1993.tb00369.x.

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19

Juma’h, Ahmad H., and Douglas Wood. "Outsourcing implications for accounting practices." Managerial Auditing Journal 14, no. 8 (1999): 387–95. http://dx.doi.org/10.1108/02686909910301457.

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Tjahjono, Mazda Eko Sri. "Serat Kalatidha: Reconstructing Accounting Practices." International Journal of Contemporary Sciences (IJCS) 1, no. 11 (2024): 748–61. http://dx.doi.org/10.55927/ijcs.v1i11.11701.

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This research aims to explore the values that exist in modern accounting. The Paradigma Nusantara method is employed in this research. The use of values inherent in modern accounting practices persists, as the value has been attached to these practices. This research is expected to raise individual awareness of the conduct of accounting practices. The Nusantara culture is selected as the approach, as it is characterised by high noble values and is already grounded. The novelty of this research lies in the formulation of new values in accounting practices.

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21

Fisher, Sue, and Stephen B. Groce. "Accounting practices in medical interviews." Language in Society 19, no. 2 (1990): 225–50. http://dx.doi.org/10.1017/s004740450001438x.

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ABSTRACTAs doctors and patients communicate during medical interactions they both offer accounts and respond to them. By treating these accounts as interactional strategies which link social structure to social interaction we display how the medical interview is characterized by a moment-to-moment battle that mirrors and largely sustains the institutional authority and status of doctors and the reality of genders. (Medicine, communication, accounting practices, interactional strategies, institutional authority, professional status, gender)

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22

Zhou, Zhong Hui. "Chinese accounting systems and practices." Accounting, Organizations and Society 13, no. 2 (1988): 207–24. http://dx.doi.org/10.1016/0361-3682(88)90045-1.

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23

Wu, Xun. "Firm Accounting Practices, Accounting Reform and Corruption in Asia." Policy and Society 24, no. 3 (2005): 53–78. http://dx.doi.org/10.1016/s1449-4035(05)70060-6.

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Rahaman, Mohammad Mizenur, Adiba Rahman Bushra Chowdhury, Shamima Akter, and Md Zillur Rahman. "Accountant Perceptions and Attitudes Towards the Social Accounting Practices in Bangladesh." International Journal of Corporate Finance and Accounting 10, no. 1 (2023): 1–19. http://dx.doi.org/10.4018/ijcfa.319709.

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This paper is a speculative and exploratory essay on the emerging field of social accounting practices in Bangladesh. The study's main objective is to explore accountants' perceptions and attitudes towards Bangladesh's social accounting practices (SAP). Eighty accountants (chartered accountants and chartered management accountants working in the professional field level) of different firms were selected based on access priority from DSE. The study specifically used a mixed method. The study yielded a general overview of SAP in Bangladesh, where almost 77% of accountants followed SAP at their r

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Dr., Nitasha Khatri1, and Shikha Arora Bakshi 2. Dr. "AN EXPLORATORY STUDY OF HUMAN RESOURCE ACCOUNTING PRACTICES IN INDIA." International Journal of Marketing & Financial Management 6, no. 12 (2018): 22–28. https://doi.org/10.5281/zenodo.10823590.

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<strong>ABSTRACT</strong> <strong><em>            </em></strong> <strong><em> </em></strong> Ever since the concept of Accounting is introduced it is undergoing significant changes and in one way Accounting is aimed at streamlining the financial processes and elements. However, the major asset, which undertakes this essential element is Human Resources, is not given proper importance or scope in today’s accounting framework. Though, there were considerable arguments both for and against viewing Human Resources as assets, the beh

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26

Shukla, Akhilesh N. "An Issues In Carbon Accounting Practices In India." Indian Journal of Applied Research 1, no. 11 (2011): 90–92. http://dx.doi.org/10.15373/2249555x/aug2012/30.

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27

Olojede, Paul, Francis Iyoha, Ben-Caleb Egbide, and Olayinka Erin. "Regulatory agencies and creative accounting practices in Nigeria." Problems and Perspectives in Management 18, no. 3 (2020): 465–78. http://dx.doi.org/10.21511/ppm.18(3).2020.38.

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Regulation and regulatory agencies are to serve as external control mechanisms to ensure that the financial statements provide a fair view of the company’s operating performance and financial position, free of any unethical practice and suitable for all stakeholders’ needs. Despite the increasing importance of regulatory agencies in enforcing compliance with the standards and laws, it occupies a limited space in accounting research. This study, therefore, investigated the impact of regulatory agencies on creative accounting practices. The study used descriptive and survey research design to ac

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Perez, Jennifer M., Yasmine Chan, and Rena Cheska Rosales. "Accounting Practices and Organizational Performance of Small Enterprises in Batangas City." International Journal of Science, Engineering and Management 9, no. 9 (2022): 11–20. http://dx.doi.org/10.36647/ijsem/09.09.a003.

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The challenge of every small enterprise owner is to sustain and prolong the business operation. It is fundamental for every business to have proper accounting practices to facilitate efficient economic decisions. This study assessed the level of organizational performance of small enterprises in terms of organizational goal achievement, organizational effectiveness, and organizational efficiency records. It also measured the level of accounting practices in record keeping, budgeting practices, and payroll accounting. The correlation between the two variables were also determined because the re

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Magdalena, Renna. "The Implementation of Management Accounting Practices (Maps): Managers’s Perception." International Journal of Scientific Research and Management 8, no. 05 (2020): 1804–11. http://dx.doi.org/10.18535/ijsrm/v8i05.em06.

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The purpose of this study is to investigate the implementation of Management Accounting Practices (MAPs) in Food Industries in Bali Island. MAPs in this Study will be measured by Costing Systems, Performance Measurement System (PMS), Decision Support System (DSS). The data for this study was obtained from questionnaire distributed to 100 Finance and Accounting managers. Descriptive Statistics frequency of using MAPs will be the main discussion of this study. Further interviews were also conducted to get more detailed picture of MAPs. Current state of MAPS at Food Industries may provide directi

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Heck, Jean L., and Robert E. Jensen. "AN ANALYSIS OF THE EVOLUTION OF RESEARCH CONTRIBUTIONS BY THE ACCOUNTING REVIEW, 1926–2005." Accounting Historians Journal 34, no. 2 (2007): 109–41. http://dx.doi.org/10.2308/0148-4184.34.2.109.

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In her presidential message to the American Accounting Association (AAA) in August 2005, Judy Rayburn discussed the issue of the relatively low citation rate for accounting research compared to finance, management, and marketing. Rayburn concluded that accounting's low citation rate was due to a lack of diversity in topics and research methods. In this paper, we provide a review of the AAA's flagship journal, The Accounting Review (TAR), following its 80 years of publication, and describe why some recent AAA leaders believe that significant changes should be made to the journal's publication a

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Dkhar, Wallamkupar, Benjamin F. Lyngdoh, and Paramjeet Kumar. "Forensic Accounting: A Strategy for Preventing and Detecting Financial Fraud in The Digital Era." International Journal of Accounting and Economics Studies 12, no. 2 (2025): 282–91. https://doi.org/10.14419/z7g9we35.

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This study aims to explore the evolving landscape of forensic accounting practices in the context of preventing and detecting financial fraud in this digital era. The role of a forensic accountant has become enormously critical in navigating fraudulent and malpractices activities, particularly with the proliferation of technology and increasing complexities in financial transactions. Our study investigates and highlights the latest techniques, tools, and methodologies employed in forensic accounting to unearth fraudulent schemes, including data analytics, digital forensics, and advanced forens

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Suyanto, Suyanto. "Speaking One Language with Different Accents: A Review on Adoption of International Accounting and Auditing Standards." Jurnal Dinamika Akuntansi dan Bisnis 5, no. 1 (2018): 55–68. http://dx.doi.org/10.24815/jdab.v5i1.8084.

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The objective of this study is to comprehend different practices of accounting and auditing across countries. Although over 120 countries use similar accounting and auditing standards, resulting from converging towards IFRS and ISA respectively, a difference of accounting and auditing practices still exists. It needs a comprehensive theory or analytical framework to explain such differences. Yet, there is still a limited overarching theory and comprehensive analytical framework to explain different accounting and auditing practices. Hofstede's work on culture, which is widely used in accountin

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Warren, D. Lee, and Marilyn N. Young. "Integrated Accounting Principles: A Best Practices Course for Introductory Accounting." Issues in Accounting Education 27, no. 1 (2011): 247–66. http://dx.doi.org/10.2308/iace-50106.

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ABSTRACT For many years, the accounting profession has encouraged accounting educators to rethink the introductory accounting principles courses. In response, accounting educators have developed strategies for enhancing the first courses, including: a new sequence for the course topics, active learning pedagogies, an emphasis on critical thinking, use of simulations, use of articles from the business press, and a reduced emphasis on debits and credits. Individually, each of these innovations moves us closer to the ideal course envisioned by the leaders in the profession, but what if all of the

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Abdulrahaman, Salmanulfarisi. "Accounting Cycle and the Development of Accounting Practices in Nigeria." Nigerian Chapter of Arabian Journal of Business and Management Review 1, no. 1 (2012): 36–43. http://dx.doi.org/10.12816/0003607.

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Tanfika Radita Putri, Lintang Febrianti, and Lia Uzliawati. "Accounting in Ideal Conditions: Realizing Transparent and Accurate Accounting Practices." International Journal of Economics, Commerce, and Management 2, no. 1 (2024): 182–88. https://doi.org/10.62951/ijecm.v2i1.384.

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This study aims to determine Accounting in Ideal Conditions: Realizing Transparent and Accurate Accounting Practices. The principles used in this study in realizing transparent and accurate accounting practices are responsibility, efficiency and effectiveness, and strategic vision. This type of research is qualitative research. Data collection techniques use literature studies. The results of the study indicate that accounting has a very important role in realizing transparency and accuracy. By realizing accountability, namely helping to improve performance and accountability of activities by

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N, Sukrutha, and Dr A. C. Pramila. "Carbon Accounting - An Overview." International Journal for Research in Applied Science and Engineering Technology 12, no. 4 (2024): 2597–601. http://dx.doi.org/10.22214/ijraset.2024.60459.

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Abstract: The research study delves into the evolving field of carbon accounting, highlighting its growing importance in the global and Indian business landscapes for climate change mitigation and sustainable development. By conducting an extensive literature review encompassing empirical studies, case analyses, industry reports, and regulatory developments, the study examines carbon accounting practices among Indian companies, focusing on adoption challenges and the implications for sustainable growth. It outlines the evolution of carbon accounting, emphasizing the need for standardized guide

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Et al., Diah Ayu Gustiningsih. "Problematics Accounting Practices for Islamic Households." Psychology and Education Journal 58, no. 1 (2021): 386–92. http://dx.doi.org/10.17762/pae.v58i1.786.

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This study aims to determine the current household accounting in Islamic households and the problem is to determine the zakah of Islamic households. The study was conducted by conducting semi-structured interviews with 2 informants. The results showed that Islamic households still use mental accounting in doing household accounting. Information from mental accounting in Islamic households has not been able to meet the information needs of Islamic households in terms of zakah and inheritance. This is because there is no continuous recording and separation of ownership of shared assets.

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38

Łada, Monika. "Decoupling in lean management accounting practices." Zeszyty Teoretyczne Rachunkowości 45, no. 1 (2021): 75–92. http://dx.doi.org/10.5604/01.3001.0014.8351.

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Purpose: The research presented in the article focused on analyzing how experts perceive lean management accounting practices in companies that operate in Poland. The construct of decoupling derived from the neo-institutional theory was adopted as the main theoretical lens. Methodology/approach: The empirical material collected in the form of interviews with experts was studied using qualitative content analysis. Findings: The practices of lean management accounting discussed by the experts were characterized by numerous inconsistencies linked to competing logics of the enterprise management a

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Blesia, Jhon. "Culture and Accounting Practices in Indonesia." Asian Journal of Economics, Business and Accounting 4, no. 4 (2017): 1–11. http://dx.doi.org/10.9734/ajeba/2017/36846.

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40

Tsaruk, Vasyl. "CREATIVE ACCOUNTING PRACTICES IN CORPORATE STRUCTURES." Institute of accounting, control and analysis in the globalization circumstances, no. 3-4 (December 2019): 37–45. http://dx.doi.org/10.35774/ibo2019.03.037.

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Anon, Anon. "Environmental Management Accounting : Issues and Practices." Management Accountant Journal 55, no. 6 (2020): 6. http://dx.doi.org/10.33516/maj.v55i6.6-6p.

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Arora, Amit Kumar, and Ankit Panchal. "Human Resources Accounting Disclosure Practices (HRADP)." International Journal of Service Science, Management, Engineering, and Technology 12, no. 1 (2021): 97–110. http://dx.doi.org/10.4018/ijssmet.2021010106.

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The objective of this paper is to determine the benefits and challenges of valuation and disclosure of human resources based on prior art. The study found low adoption rate of HR accounting, no standard method for valuation of human resource, no legal provision for the adoption of it, and disclosure of the same in the annual reports of the organization. The study recommended adopting the HRAP as there is evidence of an increase in the profitability and increase in the efficiency of the employees.

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Durga Prasad, Komati, Soofi Asra Mubeen, and Banda Rajani. "Accounting Disclosure Practices – An Over View." Journal of Finance and Accounting 8, no. 4 (2020): 208. http://dx.doi.org/10.11648/j.jfa.20200804.16.

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Vetriyani, A. Musyarrafah, Alimuddin ., and Syamsuddin . "Revealing Ukuwah-Based Islamic Accounting Practices." Volume 5 - 2020, Issue 8 - August 5, no. 8 (2020): 1781–86. http://dx.doi.org/10.38124/ijisrt20aug200.

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This study aims to determine the existence of ukhuwah-based sharia accounting practices at 212 AlFatih Villa Mutiara Mart which is a sharia-based modern retail shop located on Jl. Ir. Soetami, Bringkanaya District, Makassar City. This research is a research in the field of qualitative ethnometodology. The ethnomethodology method is one of the approaches in qualitative research that seeks to describe how human behavior or actions within the "culture" are related to the interaction patterns that occur and the background of their actions, and the study leads to an effort to understand the meaning

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Askary, Saeed, Hassan Yazdifar, and Davood Askarany. "Culture and accounting practices in Turkey." International Journal of Accounting, Auditing and Performance Evaluation 5, no. 1 (2008): 66. http://dx.doi.org/10.1504/ijaape.2008.020194.

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Rahman, Md Khalilur, Md Golam Mostafa, and Md Abud Darda. "Accounting Information Practices in Management Decisions." Open Journal of Business and Management 12, no. 06 (2024): 3823–37. http://dx.doi.org/10.4236/ojbm.2024.126191.

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47

Sujarweni, Wiratna, and Poly Endrayanto Eko Christmawan. "GREEN ACCOUNTING PRACTICES IN INDONESIAN COMPANIES." Jurnal RAK (Riset Akuntansi Keuangan) 9, no. 1 (2024): 97–105. http://dx.doi.org/10.31002/rak.v9i1.1425.

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This research aims to analyze green accounting practices in Indonesia. Environmentally accounting practices are assessed using the Global Reporting Initiative (GRI). The research sample consists of companies on the Indonesia Stock Exchange that produce sustainability reports from 2020 to 2022. The descriptive analysis describes insights into environmentally friendly accounting practices in Indonesia, while the ANOVA test is used to test the differences in environmentally friendly accounting practices based on industry types and years of study. The results show that environmental disclosure in

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48

Soke Fun Ho, Catherine, Omar Masood, Asma Abdul Rehman, and Mondher Bellalah. "Syariah accounting and compliant screening practices." Qualitative Research in Financial Markets 4, no. 2/3 (2012): 240–54. http://dx.doi.org/10.1108/17554171211252556.

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49

Lachmann, Maik, Thorsten Knauer, and Rouven Trapp. "Strategic management accounting practices in hospitals." Journal of Accounting & Organizational Change 9, no. 3 (2013): 336–69. http://dx.doi.org/10.1108/jaoc-12-2011-0065.

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PurposeThe purpose of this paper is to give an overview of the use of strategic management accounting (SMA) techniques in hospitals under competitive market environments. The paper analyses the dissemination of SMA techniques in consideration of structural characteristics and perform a cluster analysis in order to investigate performance differences between various groups of hospitals.Design/methodology/approachThe paper collected empirical data in a nationwide survey of German general hospitals. Analyses are based on questionnaires from 116 hospitals.FindingsResults show that strategies are a

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Diab, Muhammad. "NATIONAL INCOME ACCOUNTING PRACTICES IN SYRIA." Review of Income and Wealth 1963, no. 1 (2006): 121–34. http://dx.doi.org/10.1111/j.1475-4991.1965.tb01023.x.

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