Academic literature on the topic 'Accounting Study'

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Journal articles on the topic "Accounting Study"

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Sumar, Ramiro Rodrigues. "Accounting Automation and the Future of the Accounting Profession." Núcleo do Conhecimento 17, no. 06 (2021): 167–81. https://doi.org/10.32749/nucleodoconhecimento.com.br/accounting/accounting-profession.

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The presence of quality in the services provided is indeed indispensable for the survival of the accounting profession, since it translates into the objective of an accountant. Information systems, new artificial intelligence technologies and innovation, when connected with the expertise of accounting professionals, can result in greater performance of companies and, consequently, the economy. Considering that the profession of the accountant seeks to provide tax information to the tax authorities, this article aims to demonstrate that this profession is in a process of migration with regard t
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Yulianti, Melia. "Akuntansi dalam Rumah Tangga : Study Fenomenologi pada Akuntan dan Non Akuntan." Akuntansi dan Manajemen 11, no. 2 (2016): 62–75. http://dx.doi.org/10.30630/jam.v11i2.93.

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Some people or couples in the household who are responsible for household finances. This research was conducted by comparing qualitative in accounting aspects investigated by motivation, benefits and values ​​developed in household accounting practices as well as budgeting, recording, decision making and long-term financial planning. Data was collected through semi structured interview collection. As informants who were made the object of this study were household partners who work as accountants and non accountants. Furthermore, the research findings were analyzed by discussing the theme, wit
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Ni, Made Dwi Ratnadi, and Nyoman Wijana Asmara Putra I. "Determinants of Charter Accountant Certified Accounting Students (Empirical Study on Accounting Major Students in Bali Province)." INTERNATIONAL JOURNAL OF MULTIDISCIPLINARY RESEARCH AND ANALYSIS 05, no. 12 (2022): 3450–61. https://doi.org/10.5281/zenodo.7445829.

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Certified accountants are needed worldwide to improve the economy and the quality of information in the financial sector. Charter accountant (CA) certification for graduate accounting students can create professional accountants and have global competitiveness. This study aims to examine the determinants of student interest in accounting majors to become certified charter accountants (CA). The research was conducted on university students majoring in accounting in the province of Bali. Determinants of interest were tested through the approach of the theory of planned behavior, knowledge and pe
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Marayasa, Nyoman. "The Influence of Interest Income and Professional Training to Student of Accounting for Work as the Company Public Accountant (A Study in Accounting Study Program at Pamulang University, Banten)." Journal of Advanced Research in Dynamical and Control Systems 12, no. 4 (2020): 502–7. http://dx.doi.org/10.5373/jardcs/v12i4/20201945.

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Rajeevan, Shanmugavel. "Management accountant’s role and society’s expectations: Sri Lankan study." Asian Journal of Accounting Research 4, no. 2 (2019): 202–32. http://dx.doi.org/10.1108/ajar-05-2019-0032.

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Purpose The purpose of this paper is to gain insights into the gap between management accounting professional’s role and the societal expectations of the management accounting professionals in Sri Lanka. Design/methodology/approach A quantitative research approach was adopted to identify the statistical gap of the management accountant’s role and society’s expectations. Four business sectors were selected from Colombo Stock Exchange as of 31 December 2018. Sample consisted of 160 entities; 480 questionnaires were distributed among three stakeholders (financial accountant/manager, management ac
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Slavinskaitė, Neringa. "Automation of accounting processes: Case study of the companies in Lithuanian." Global Journal of Business, Economics and Management: Current Issues 12, no. 3 (2022): 316–25. http://dx.doi.org/10.18844/gjbem.v12i3.7046.

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One of the main conditions of successful business development is the assessment of the relevance of accounting information and the ability to make use of the opportunities it provides. These objectives can be achieved by automated accounting processes that release accounting and management staff from routine work so they can focus on creative processes. The research aims to investigate the level of automation of accounting processes in enterprises. The sample of the survey consisted of enterprises where the kolegija/University of Applied Sciences accounting study programmes students had practi
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Patel, Dr Jyotsna I. "A Study of Impact of E-Accounting." International Journal of Scientific Research 3, no. 7 (2012): 1–2. http://dx.doi.org/10.15373/22778179/july2014/1.

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Setianto, Adi Irawan, and Yusri Ahmad Harahap. "FACTORS AFFECTING THE INTERESTS OF ACCOUNTING STUDENTS STUDY PROGRAM SELECTION CAREER PUBLIC ACCOUNTANTS." JOURNAL OF APPLIED MANAGERIAL ACCOUNTING 1, no. 1 (2019): 51–61. http://dx.doi.org/10.30871/jama.v1i1.1238.

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This study aims to examine the factors that affect the interests of students of accounting for choosing their public accounting careers. This research was conducted specifically on that polytechnic colleges and universities Batam, Riau Archipelago. The data collection is done by using a questionnaire to the respondent. This study tested the validity and reliability test, classic assumption test and multiple regression analysis test. This study is the financial reward positive and significant impact on student interest in choosing a public accountant, professional training positive and signific
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GUINEA, Flavius-Andrei. "Study regarding the creative accounting techniques in management accounting." Audit Financiar 14, no. 142 (2016): 1136. http://dx.doi.org/10.20869/auditf/2016/142/1136.

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Archunan, K., and C. Ramaiyan. "A Comparative Study of Global Accounting and Indian Accounting." ComFin Research 12, no. 2 (2024): 70–74. http://dx.doi.org/10.34293/commerce.v12i2.7271.

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Accounting is a tool to quantify all economic and business transactions in terms of money. The economic and non-economic transactions are measured and compared from year to year and country to country with the help of accounting only. Hence, accounting is a backbone of evidence to identify the strength and weakness of any sector of the country. The accounting systems vary from country to country depending upon the nature of the business. The ancient accounting system has a narrow concept which has been followed within a country. Later in the ancient international trade, business tractions were
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Dissertations / Theses on the topic "Accounting Study"

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Hamilton, Susan Elizabeth. "Accounting for identity : becoming a chartered accountant." Thesis, University of Stirling, 2007. http://hdl.handle.net/1893/127.

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This is a qualitative study which draws on the interpretivist tradition to research the processes by which Chartered Accountant (CA) students begin to develop their sense of professional identity. The thesis draws upon recent research on identity in early professional learning, in particular the aspects of becoming and belonging through which people enter into a community of practice. The purpose of the research is to understand the developing professional identity of students of the Institute of Chartered Accountants of Scotland (CA Students). In order to develop this understanding, data gath
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Bulaon, Christopher. "Professionalism in accounting." Universidade de São Paulo, 2015. http://www.teses.usp.br/teses/disponiveis/12/12136/tde-18022016-114359/.

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According to the works of the French philosopher Émile Durkheim (1964), much of today\'s modern society is founded on the basic tenets of professionalization. Yet the significance of professionalism is often taken for granted and lost in ambiguity. The aim of this study is to thus identify and understand the perceptions of professionalism, with the context of the case being the accounting community at the University of Sao Paulo. A series of open-ended interviews were performed with ten participants with varying levels of academic and market work experience. The data was then coded and analyze
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Rowlands, Jeffrey. "The effects of high school accounting study on first year students' performance in financial accounting at selected South African universities." Thesis, Rhodes University, 1989. http://hdl.handle.net/10962/d1001605.

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This thesis examines the opinions of a sample of accounting students and a sample of accounting lecturers regarding the effect of prior study of accounting on performance in the first year university financial accounting course. A comparison is also made of actual performance in the first year course of two groups of students, those who have studied accounting at secondary school and those who have not. For the comparison of actual performance data were collected over a three year period (1985-1987). Two separate research designs were used to test for differences in performance. Both research
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Bay, Charlotta. "Making Accounting Matter : A Study of the Constitutive Practices of Accounting Framers." Doctoral thesis, Uppsala universitet, Företagsekonomiska institutionen, 2012. http://urn.kb.se/resolve?urn=urn:nbn:se:uu:diva-172680.

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The idea of accounting as a constitutive means, making people think and act in particular ways, is well established in the social strand of accounting literature. In professional organisations, for example, accounting is claimed to be critical to processes of turning people into rational and responsible economic actors. However, this thesis refocuses the empirical attention away from the organisation and into the private sphere of people’s everyday financial lives. As this is a field partly inhabited by people who for various reasons are believed to have difficulty in making sense of financial
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Törnqvist, Erik, and Linn Forss. "Automated accounting in accounting firms : A qualitative study on impacts and attitudes." Thesis, Umeå universitet, Företagsekonomi, 2018. http://urn.kb.se/resolve?urn=urn:nbn:se:umu:diva-149479.

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The technology development within the accounting field has grown tremendously during the last years and generated great impacts to the accounting firms and led to an enormous change in how accounting consultants conducting their daily tasks. The continuous development has now entered a new phase, where automation of accounting processes is now perceived as the current major trend and it will affect the profession even more. Automated accounting may bring both positive and negative impacts to the accounting firms and their consultants, but many threats may also come to light where questions hav
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Sangster, Alan. "Changing practice in accounting education : experimentation, innovation, and encouragement." Thesis, University of South Wales, 2008. https://pure.southwales.ac.uk/en/studentthesis/changing-practice-in-accounting-education(9efdcc45-b99f-4d5d-8f4e-dc81be1186eb).html.

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This overview provides a summary of research that explores factors that affect the learning experiences of accounting undergraduates in Higher Education. The submission is based on eleven outputs, the research for which and publication of which spans the period 1988-2007. The outputs relate to the theme of improving or enhancing student learning and encouraging students to "learn how to learn" and to become lifelong learners. It starts with an overview of my career as a teacher, educator, and researcher which traces how I have developed during my career from an untrained and generally clueless
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Dingus, Alyssa. "Technology in Accounting: A qualitative study of undergraduate preparedness." Digital Commons @ East Tennessee State University, 2021. https://dc.etsu.edu/honors/634.

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Throughout history, technology has had a major impact on every profession and how certain tasks are performed. In recent years, technology has accelerated at an astonishing rate causing a total shift in the valuable skillsets of young professionals. Accounting is no exception to this shift and, as technology continues to advance, emerging accounting professionals will no longer be expected to enter the workforce only with basic pen-and-paper accounting knowledge. Instead, they will also be expected to possess analytical skills and be prepared to apply and learn the newest technology on the mar
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Bright, Anthony R. "The education and training of accounting technicians in the Sultanate of Oman : The accounting diploma program at Sultan Qaboos University." Thesis, Edith Cowan University, Research Online, Perth, Western Australia, 2005. https://ro.ecu.edu.au/theses/652.

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The discovery and subsequent commercial exploitation of oil in the Arabian Gulf region has brought profound and far-reaching change to the peoples of the area. What has happened has been nothing short of a transformation from desert sheikdoms into modem nation states;The Sultanate of Oman is one of those states. Although Oman is not a major oil producer in world terms, it has been able to use its oil revenues over the past three decades to finance the establishment of a modem infrastructure and to develop its social and economic systems. Notwithstanding the success of Oman's national developme
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Jones, Thomas Colwyn. "Accounting and technology transfer : a sociological study." Thesis, University of the West of England, Bristol, 1995. http://ethos.bl.uk/OrderDetails.do?uin=uk.bl.ethos.283164.

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Hubbard, Daniel Julian. "An accounting study of American depositary receipts." Diss., Virginia Tech, 1992. http://hdl.handle.net/10919/39931.

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This study uses the tools of accounting research in an exploratory examination of American Depositary Receipts (ADRs). ADRs are registered certificates that represent specified amounts of foreign stocks held in trust by the banks issuing the ADRs. They are used to avoid the day-to-day problems created by international securities transactions. The empirical portion of this study considers three research areas linking ADRs and accounting. The first question considers whether ADR firms show financial accounting information that is characteristically different from that for non-ADR firms. The maj
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Books on the topic "Accounting Study"

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E, Heitger Lester, ed. Financial accounting: Study guide. 2nd ed. McGraw-Hill Book Company, 1985.

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1952-, Julius Edward H., and Needles, Belverd E., Jr., 1942-, eds. Financial accounting: Study guide. 5th ed. Houghton Mifflin, 1995.

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Williams, John. Management accounting: Case study. 4th ed. CIMA, 2003.

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Chartered Institute of Management Accountants. Management accounting - case study. Elsevier, 2004.

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Louderback, Joseph G. Study guide, Managerial accounting. 9th ed. South-Western College Publ., 2000.

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Kieso, Douglas W. Intermediate accounting: Study guide. 8th ed. Wiley, 1995.

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T, Harrison Walter, ed. Financial accounting: Study guide. 4th ed. Prentice Hall, 2001.

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Association of Chartered Certified Accountants., ed. ACCA study text. FTC Foulks Lynch, 2004.

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Department of Account Western Michigan University. Accounting Study Supplement. Hayden-McNeil Publishing, Incorporated, 1993.

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Accounting Study Guide. Wiley & Sons, Incorporated, John, 2006.

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Book chapters on the topic "Accounting Study"

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Migliavacca, Alessandro. "Exemplification Case Study." In Accounting for Sustainable Business. Routledge, 2024. http://dx.doi.org/10.4324/9781003589259-5.

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Vigneswaran, Deepiga, Michael Truebestein, and Matthias Daniel Aepli. "Study Recommendations." In Contributions to Finance and Accounting. Springer International Publishing, 2022. http://dx.doi.org/10.1007/978-3-031-07091-4_7.

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Qiang, Qunli. "Study of Improving Accounting Teaching for Non-Accounting Majors." In Lecture Notes in Electrical Engineering. Springer Berlin Heidelberg, 2013. http://dx.doi.org/10.1007/978-3-642-35440-3_81.

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Heinz-Schmitt, Lena. "Case Study." In Controlling und Rechnungslegung - Managerial and Financial Accounting. Springer Fachmedien Wiesbaden, 2024. http://dx.doi.org/10.1007/978-3-658-44181-4_3.

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Heinz-Schmitt, Lena. "Experimental Study." In Controlling und Rechnungslegung - Managerial and Financial Accounting. Springer Fachmedien Wiesbaden, 2024. http://dx.doi.org/10.1007/978-3-658-44181-4_2.

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Scheer, August-Wilhelm. "Accounting (Value-Oriented Information and Coordination Processes)." In Business Process Engineering Study Edition. Springer Berlin Heidelberg, 1998. http://dx.doi.org/10.1007/978-3-662-03615-0_12.

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Pang, Li-qun. "Study on Standardization of Management Accounting." In Information and Business Intelligence. Springer Berlin Heidelberg, 2012. http://dx.doi.org/10.1007/978-3-642-29084-8_41.

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Zhang, Xiangjun. "Study on Safety Accounting Theoretical System." In Lecture Notes in Electrical Engineering. Springer London, 2012. http://dx.doi.org/10.1007/978-1-4471-4802-9_47.

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Hou, Yuanzhao, Qi Wang, and Ling Yu. "Introduction to Forest Resources Evaluation Study in China." In Resources Accounting in China. Springer Netherlands, 1999. http://dx.doi.org/10.1007/978-94-011-4836-8_11.

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Rauscher, Susanne, and Annika Zielke. "Part II: Qualitative Study – Status quo in Accounting." In Nudging in Management Accounting. Springer Fachmedien Wiesbaden, 2019. http://dx.doi.org/10.1007/978-3-658-28017-8_3.

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Conference papers on the topic "Accounting Study"

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Aquino, Aline, and Joshua Onome Imoniana. "Forensic Accounting and Accounting Experts: A phenomenographic Study." In 14th CONTECSI International Conference on Information Systems and Technology Management. TECSI, 2017. http://dx.doi.org/10.5748/9788599693131-14contecsi/ps-4555.

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Murineanu, Alina-Maria. "Accounting fraud: case study." In International scientific conference "Development Through Research and Innovation" IDSC-2025. Academy of Economic Studies, 2025. https://doi.org/10.53486/dri2025.47.

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This paper aims to be a qualitative research, respectively a case study. I will analyze two famous cases of accounting fraud: Enron and Lehman Brothers. The analysis considers the techniques used to manipulate the result, the accounting fraud, the causes, the effects, the people involved and the sanctions applied. Although they occurred at different points in time, both have gone down in history as accounting manipulations with a significant economic impact and showed the failure of supervisors. Enron took advantage of accounting policies that allowed the creation of special purpose entities t
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Lv, Ping. "Study on the Influence of Accounting Computerization on Accounting Development." In 2017 4th International Conference on Education, Management and Computing Technology (ICEMCT 2017). Atlantis Press, 2017. http://dx.doi.org/10.2991/icemct-17.2017.222.

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Bebeșelea, Mihaela. "Management Accounting in the Digital Era – One Accounting as Cloud Accounting Type." In Ninth International Scientific-Business Conference LIMEN Leadership, Innovation, Management and Economics: Integrated Politics of Research. Association of Economists and Managers of the Balkans, Belgrade, Serbia, 2023. http://dx.doi.org/10.31410/limen.2023.85.

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In this article, the focus is on highlighting the point at which the digitization of management accounting has been reached in Romania, be­cause accounting automation from its beginnings refers to financial ac­counting, as a form of accounting, mandatory to be organized from a le­gal point of view. Management accounting, as a form of accounting, is optional to be organ­ized, in computer programs, it was only represented by a computerized sec­tion for stock management, without giving it the possibility of developing the object of study in his accounts of the 9th class of accounts, as well as fi
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Sibarani, Choms Gary Ganda Tua, Andri Zainal, and Ulfa Nurhayani. "Accounting Anxiety in Accounting Education: A Case Study on Accounting Undergraduate Students in Universitas Negeri Medan." In Unimed International Conference on Economics Education and Social Science. SCITEPRESS - Science and Technology Publications, 2018. http://dx.doi.org/10.5220/0009496201050112.

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Evana, Einde, Lindrianasari, R. Weddie Andriyanto, and Yuztitya Asmaranti. "Environmental Accounting, Social Accounting, and Governance: A Longitudinal Study of Environmental Management Accounting in Emerging Country." In International Conference on Natural Resources and Sustainable Development. SCITEPRESS - Science and Technology Publications, 2018. http://dx.doi.org/10.5220/0009898500002480.

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Jing, Dongmei. "A Study on Accounting Management System." In 2017 International Conference on Humanities Science, Management and Education Technology (HSMET 2017). Atlantis Press, 2017. http://dx.doi.org/10.2991/hsmet-17.2017.79.

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Andiana, Yayang Arief Septa, Yani Permatasari, and Agus Widodo Mardijuwono. "Accounting Student’s Intention: Higher Education or Go Straight to Works ? - (Empirical Study on S1 Accounting Student of Universitas Airlangga)." In Journal of Contemporary Accounting and Economics Symposium 2018 on Special Session for Indonesian Study. SCITEPRESS - Science and Technology Publications, 2018. http://dx.doi.org/10.5220/0007016704470453.

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Hwang, Jib Seung, Choon Seong Leem, and Hyung Joon Moon. "A Study on Relationships among Accounting Transparency, Accounting Information Transparency, and XBRL." In 2008 Third International Conference on Convergence and Hybrid Information Technology (ICCIT). IEEE, 2008. http://dx.doi.org/10.1109/iccit.2008.221.

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Keglević Kozjak, Suzana. "Digital Trends in the Accounting Profession." In 7th International Scientific Conference ITEMA Recent Advances in Information Technology, Tourism, Economics, Management and Agriculture. Association of Economists and Managers of the Balkans, Belgrade, Serbia, 2023. http://dx.doi.org/10.31410/itema.s.p.2023.89.

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The rapid technological changes have profoundly affected the ac­counting profession. This study aims to systematically explore how digital tech­nology is influencing accounting, examining the forces driving this change. It also investigates crucial educational adaptations needed for future accoun­tants to navigate the evolving technological landscape. The research exam­ines various aspects, including the complex relationship between the account­ing profession and global technological changes, the evolving role of technol­ogy in accounting, and the necessary adjustments required in accounting e
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Reports on the topic "Accounting Study"

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Bergman, Rolf, Maria L. Paget, and Eric E. Richman. CALiPER Exploratory Study: Accounting for Uncertainty in Lumen Measurements. Office of Scientific and Technical Information (OSTI), 2011. http://dx.doi.org/10.2172/1018153.

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Domingo, Sonny, and Arvie Joy Manejar. Study on Climate Change and Disaster Related Loss and Damage Accounting. Philippine Institute for Development Studies, 2023. http://dx.doi.org/10.62986/dp2023.47.

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The 28th United Nations Conference of Parties (COP 28) in November 2023 started with the manifestation of concrete commitments from developed countries and ended with a progressive promise to complete the establishment of a climate change loss and damage fund, sustain and administer country contributions, and continue to work toward fossil fuel reduction and disaster risk reduction and management. The move contributes toward an equitable burden distribution between the highest GHG emitters in the global community and the most affected nations by climate-related disasters. This is important as
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Coughlin, Katie, and David Fridley. Physical Energy Accounting in California: A Case Study of Cellulosic Ethanol Production. Office of Scientific and Technical Information (OSTI), 2008. http://dx.doi.org/10.2172/953684.

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Leventis, Greg, Steve Schiller, Chris Kramer, and Lisa Schwartz. Energy Upgrades at City-Owned Facilities: Understanding Accounting for Energy Efficiency Financing Options. City of Dubuque Case Study. Office of Scientific and Technical Information (OSTI), 2017. http://dx.doi.org/10.2172/1393629.

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Soares, Sergei, and Gary S. Fields. The Microeconomics of Changing Income Distribution in Malaysia. Inter-American Development Bank, 2002. http://dx.doi.org/10.18235/0006876.

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This study uses data from Malaysia's Household Income and Expenditure Surveys to quantify the importance of different factors in accounting for the changes in Malaysia's income distribution between 1984 and 1989 ("Period 1") and between 1989 and 1997 ("Period 2"). The analysis is therefore divided into these two periods, in order to be able to assess the factors responsible for the falling inequality in the first period and the rising inequality in the second. The authors also look at the factors accounting for rising mean income and falling poverty in the two periods.
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Conner, James. Outline for Feasibility Study on Nuclear Material Accounting and Control Technologies for Pu Fuel Cycle Facilities under Decommissioning at Tokai Site. Office of Scientific and Technical Information (OSTI), 2023. http://dx.doi.org/10.2172/1958988.

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Marshall, Jeffery H., and Valentina Calderón. Social Exclusion in Education in Latin America and the Caribbean. Inter-American Development Bank, 2006. http://dx.doi.org/10.18235/0008797.

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This study provides detailed accounting of the current levels of social exclusion in education and factors contributing to them. It provides a quantitative and qualitative accounting and profiling of social exclusion in education in the region. Drawing from the micro-data of household surveys, it produces a state of the art inventory of indicators and contextual factors intervening in the delivery of a quality education at all levels to socially excluded groups, particularly ethnic and racial minorities and the poor. Included here are detailed analyses of the education profile these population
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Al-Qadi, Imad, Jaime Hernandez, Angeli Jayme, et al. The Impact of Wide-Base Tires on Pavement—A National Study. Illinois Center for Transportation, 2021. http://dx.doi.org/10.36501/0197-9191/21-035.

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Researchers have been studying wide-base tires for over two decades, but no evidence has been provided regarding the net benefit of this tire technology. In this study, a comprehensive approach is used to compare new-generation wide-base tires (NG-WBT) with the dual-tire assembly (DTA). Numerical modeling, prediction methods, experimental measurements, and environmental impact assessment were combined to provide recommendations about the use of NG-WBT. A finite element approach, considering variables usually omitted in the conventional analysis of flexible pavement was utilized for modeling. F
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DeMetri, Olga, Samuel Moreno, and Gerardo Funes. Executive Summary: Seizing the Market Opportunity of the Growing Latino and Caribbean Community in the United States. Inter-American Development Bank, 2023. http://dx.doi.org/10.18235/0005247.

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This is the executive summary of a study that explores the significant impact of the rapidly growing Latino and Caribbean community in the U.S., accounting for nearly 20% of the population. This community contributed $2.7 trillion to the U.S. economy in 2019 alone. It also plays a pivotal role in enhancing U.S. trade and investment ties with Latin America and the Caribbean. Case studies from key U.S. cities highlight the community's broad influence, from economics to culture and politics. Overall, this demographic growth presents abundant opportunities for both domestic and international colla
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Ichimura, Hidehiko, Xiaoyan Lei, Chulhee Lee, Jinkook Lee, Albert Park, and Yasuyuki Sawada. Well-Being of Older People in East Asia: The People’s Republic of China, Japan, and the Republic of Korea. Asian Development Bank, 2024. http://dx.doi.org/10.22617/wps240470-2.

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This study examines the well-being of older people in the People’s Republic of China (PRC), Japan, and the Republic of Korea (ROK) using microlevel data. It focuses on depressive symptom scales and the impact of demographic, economic, social, and health factors. Although much of the differences of the results across the three countries is due to the differences in the characteristics of older people, significant unexplained differences remain. In particular, even after accounting for several factors, older people in the ROK are more likely to be depressed than in the PRC or Japan.
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