Relevant bibliographies by topics / Accounting theory

Contents

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

Academic literature on the topic 'Accounting theory'

Author: Grafiati
Published: 4 June 2021
Last updated: 1 February 2022

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Journal articles on the topic "Accounting theory"

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Montagna, Paul. "Accounting elites and accounting theory." Accounting, Organizations and Society 16, no. 1 (January 1991): 93–99. http://dx.doi.org/10.1016/0361-3682(91)90034-c.

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Jack, Lisa. "STRONG STRUCTURATION THEORY AND MANAGEMENT ACCOUNTING RESEARCH." Advances in Scientific and Applied Accounting 10, no. 2 (August 31, 2017): 211–23. http://dx.doi.org/10.14392/asaa.2017100205.

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Patel, Alpesh T. "Responsibility Accounting: A Study in Theory and Practice." Indian Journal of Applied Research 3, no. 3 (October 1, 2011): 1–2. http://dx.doi.org/10.15373/2249555x/mar2013/1.

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Nagdee, Zafeer. "Accounting bases of theory: Why they matter." Risk Governance and Control: Financial Markets and Institutions 6, no. 4 (2016): 167–74. http://dx.doi.org/10.22495/rcgv6i4c1art8.

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It is widely agreed that contemporary accounting practice is largely based on the application of professional accounting standards rather than on the application of sound, academic bases of theory. This has led to uncertainty within the field which has in turn inhibited the ability of accounting to develop into a more robust academic discipline. In conducting a thematic analysis of existing literature, this study will identify and expand on three key themes which will collectively establish the argument positing that a lacking basis of accounting theory has impaired the scholastic development of accounting practice worldwide. By introducing this argument to the academic community, this study will expose the economic risks associated with accounting’s absent bases of theory and will consequently add value by highlighting the need for additional research into the development, clarification and refinement of accounting theories that will result in more useful accounting practices worldwide.
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Khomyn, P. "Vice versa accounting theory." Galic'kij ekonomičnij visnik 56, no. 1 (2019): 148–57. http://dx.doi.org/10.33108/galicianvisnyk_tntu2019.01.148.

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Lambert, Richard A. "Contracting theory and accounting." Journal of Accounting and Economics 32, no. 1-3 (December 2001): 3–87. http://dx.doi.org/10.1016/s0165-4101(01)00037-4.

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BOLAND, LAWRENCE A., and IRENE M. GORDON. "Criticizing positive accounting theory." Contemporary Accounting Research 9, no. 1 (September 1992): 142–70. http://dx.doi.org/10.1111/j.1911-3846.1992.tb00874.x.

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Zeff, Stephen A. "My Accounting Theory Seminar." Accounting Historians Journal 45, no. 1 (June 1, 2018): 135–40. http://dx.doi.org/10.2308/aahj-10574.

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Deb, Rajat. "Accounting Theory Coherence Revisited." Management and Labour Studies 44, no. 1 (January 21, 2019): 36–57. http://dx.doi.org/10.1177/0258042x18823134.

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The study attempts to assess the relevance of accounting theories by adopting a cross-sectional research design through survey from randomly chosen graduate and post-graduate commerce students of Tripura, a north-eastern Indian state. Based on the literature research, hypotheses and a model are formed; the reliability and validity of the instrument is checked before the final survey. The inferential statistics indicate likely to conclude that pedagogy impacts perception on accounting theories which in turn influence practices, accounting standards, financial statements, and accounting researches. It acknowledges few limitations; practice implications and policy importance are indicated and draw a roadmap for further studies.
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Watts, Ross L. "Accounting choice theory and market-based research in accounting." British Accounting Review 24, no. 3 (September 1992): 235–67. http://dx.doi.org/10.1016/s0890-8389(05)80023-x.

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Dissertations / Theses on the topic "Accounting theory"

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Willett, Roger. "Accounting measurement theory." Thesis, University of Aberdeen, 1985. http://digitool.abdn.ac.uk:80/webclient/DeliveryManager?pid=165709.

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Al-Adeem, Khalid Rasheed. "Accounting Theory: A Neglected Topic in Academic Accounting Research." Cleveland, Ohio : Case Western Reserve University, 2010. http://rave.ohiolink.edu/etdc/view?acc_num=case1256045265.

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Thesis(Ph.D.)--Case Western Reserve University, 2010
Title from PDF (viewed on 2009-11-23) Department of Accounting Includes abstract Includes bibliographical references and appendices Available online via the OhioLINK ETD Center
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Bonin, Holger. "Generational accounting : theory and application /." Berlin : Springer, 2001. http://aleph.unisg.ch/hsgscan/hm00060726.pdf.

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Alfahad, Khaled Fouzan. "Accounting in higher education : a grounded theory of accounting absence." Thesis, University of Southampton, 2014. https://eprints.soton.ac.uk/369008/.

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To date, very few studies have investigated accounting absence in organisations, and only two of these have investigated the absence of accounting in higher education (HE). This has posed difficulties to the author of this thesis to identify a framework of accounting absence against which to conduct the research. To mitigate this, the Grounded Theory (GT) approach was applied and developed in this research to facilitate an in-depth explanation of the issue of accounting absence. Subsequently, the researcher extensively and intensively conducted semi-structured interviews in addition to reviewing documents that would shed light on the status of accounting in the case study. Empirically, this study has – in depth - explored, examined and understood accounting absence in a leading and public university in Saudi Arabia which should contribute to the few related studies in HE and the public sector in general and in developing countries in particular. The origin, status and daily practices of its accounting system were described. For example, this research found that the University’s antiquated accounting system had rarely been subject to any updates or developments since the rules were first established in 1956, although they are criticised for being primitive, bureaucratic and centralised. After comparing the open and axial codes to reach a saturation stage of developing a theory, a substantive theory of accounting absence was introduced to explain accounting absence, and describes conditions that create, resist and/or sustain the absence of accounting by describing the strategies that are applied by those conditions. The consequences of accounting absence and these strategies are described, and finally, this research defined accounting absence, drawing a distinction between technical absence and functional absence. The substantive theory is then compared with the extant literature where this research found a new type of decoupling taking place, and new practices of coercive pressure. After the comparisons, a Formal Grounded Theory was developed to achieve an abstract theory of accounting absence that should be more applicable to studies on accounting absence in general and accounting absence in the field of HE in particular.
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Kierzek, Sonja. "Essays on accounting theory and revenue recognition /." Frankfurt a.M, 2008. http://opac.nebis.ch/cgi-bin/showAbstract.pl?sys=000253338.

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Klausner, Becky. "Macro-prudential accounting a theory regarding magis /." [Denver, Colo.] : Regis University, 2009. http://165.236.235.140/lib/BKlausner2009.pdf.

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Shah, Esta Denton. "Advances to Mental Accounting Theory| Evidence for Mental Stealing and Retroactive Malleable Mental Accounting." Thesis, Northwestern University, 2015. http://pqdtopen.proquest.com/#viewpdf?dispub=3705358.

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Mental accounting, defined as the process whereby consumers code, categorize, and evaluate economic outcomes in the form of mental “budgets” (Thaler 1980; 1985), has been encouraged as a strategy to aid individuals in the regulation of finances and other resources. However, far less research has examined the pitfalls of mental accounting. Essay 1 investigates how mental accounting can lead to suboptimal decisions for others. We propose a novel hypothesis to understand an effect we term “mental stealing,” whereby mental accounts focus individuals on budgets so much that they forgo gifts that a gift-recipient would like. Essay 2 investigates how mental accounting for windfalls (i.e., unexpected gains in wealth) can lead to suboptimal spending on the self. We propose that expense categorizations are retroactively malleable, and can lead to overspending of windfalls. In total, the two essays of this dissertation enhance our study of consumer behavior by documenting new effects of mental accounts. And, in the process of documenting these new effects, this dissertation informs the mental accounting literature by identifying when mental accounting leads to suboptimal outcomes for both others and the self.

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Pastra, Panayiota. "A descriptive theory of the big accounting firm." Thesis, University of Strathclyde, 2003. http://oleg.lib.strath.ac.uk:80/R/?func=dbin-jump-full&object_id=21532.

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This is an accounting dissertation, whose subject is the type of firm that dominated accounting developments in the UK and the US for most of the 20th century. Its focus is theory creation and most of the dissertation exposition does not focus on the theory per se. Instead, most of the exposition is devoted to communicating the pathway of the reflexive interpretation of the empirical materials relied on. Thus, the last chapter is the theory chapter, as it is the culmination and conclusion of theory creation. Theory creation relied on a qualitative research methodology (bricolage) that combined a specific concept of reflexivity, developed by Alvesson and Skèoldberg (2000) with a specific approach to engaging with empirical materials developed by Strauss and Corbin (1990). The empirical materials were drawn from three types of sources referencing the big accounting firms, academic research, the histories commissioned by the big firms and the intermittent disclosures of quantity 'stories' about the commercial operations of the firm. The theory created is an assembly of constructed concepts synthesising the various levels of reflexive interpretation of the empirical materials. It communicates a different vision of the firms; they are seen as a type of capitalist firm that has at least six enduring characteristics, all related to commercial action. These are capital management services production, client-focussed geographical orientation, partnership form, ethnic affiliation, prestige and knowledge base.
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Musvoto, Saratiel Wedzerai. "Applying the representational theory of measurement to accounting." Thesis, Pretoria : [s.n.], 2009. http://upetd.up.ac.za/thesis/available/etd-03282009-125051/.

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

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

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Hendriksen, Eldon S. Accounting theory. 5th ed. Homewood, IL: Irwin, 1992.

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Accounting theory. 3rd ed. Fort Worth, Tex: Dryden Press/Harcourt Brace College Publishers, 1993.

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Belkaoui, Ahmed. Accounting theory. 2nd ed. San Diego: Harcourt Brace Jovanovich, 1985.

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Most, Kenneth S. Accounting theory. 2nd ed. Toronto: Holt, Rinehart and Winston of Canada, 1986.

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Accounting theory. New York: Wiley, 1986.

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Accounting theory. 2nd ed. San Diego: Harcourt Brace Jovanovich, 1985.

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Belkaoui, Ahmed. Accounting theory. 3rd ed. London: Dryden Press, 1994.

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Belkaoui, Ahmed. Accounting theory. 3rd ed. London: Academic Press, 1992.

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Riahi-Belkaoui, Ahmed. Accounting theory. 5th ed. London: International Thomson Business, 2004.

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Accounting theory. 2nd ed. New York: Wiley, 1990.

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Book chapters on the topic "Accounting theory"

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Scapens, Robert W. "Agency Theory and Management Accounting." In Management Accounting, 145–63. London: Macmillan Education UK, 1991. http://dx.doi.org/10.1007/978-1-349-21348-1_10.

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Scapens, Robert W. "Agency Theory and Management Accounting." In Management Accounting, 167–83. London: Macmillan Education UK, 1985. http://dx.doi.org/10.1007/978-1-349-18054-7_11.

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Alexander, David. "Accounting theory, or Accounting can be interesting." In Financial Reporting, 3–8. Boston, MA: Springer US, 1990. http://dx.doi.org/10.1007/978-1-4899-7118-0_1.

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Cowton, Christopher J. "Virtue Theory and Accounting." In Handbook of Virtue Ethics in Business and Management, 1–12. Dordrecht: Springer Netherlands, 2016. http://dx.doi.org/10.1007/978-94-007-6729-4_74-1.

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Cowton, Christopher J. "Virtue Theory and Accounting." In International Handbooks in Business Ethics, 1129–40. Dordrecht: Springer Netherlands, 2017. http://dx.doi.org/10.1007/978-94-007-6510-8_74.

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Shtaltovna, Annastasiya, Kristof Van Assche, and Anna-Katharina Hornidge. "Accounting in Evolving Organizations." In Evolutionary Governance Theory, 267–89. Cham: Springer International Publishing, 2014. http://dx.doi.org/10.1007/978-3-319-12274-8_18.

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Wray, L. Randall. "The Basics of Macroeconomic Accounting." In Modern Money Theory, 9–40. London: Palgrave Macmillan UK, 2015. http://dx.doi.org/10.1057/9781137539922_2.

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Wray, L. Randall. "The Basics of Macroeconomic Accounting." In Modern Money Theory, 1–38. London: Palgrave Macmillan UK, 2012. http://dx.doi.org/10.1057/9781137265142_1.

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Holtkemper, Oliver. "Theory." In Controlling und Rechnungslegung - Managerial and Financial Accounting, 35–45. Wiesbaden: Springer Fachmedien Wiesbaden, 2020. http://dx.doi.org/10.1007/978-3-658-31509-2_3.

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Gallhofer, Sonja, and Jim Haslam. "Critical Theory." In The Routledge Companion to Critical Accounting, 55–64. 1 Edition. | New York : Routledge, 2017.: Routledge, 2017. http://dx.doi.org/10.4324/9781315775203-4.

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Conference papers on the topic "Accounting theory"

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Nasution, Shabrina Tri Asti, Rizqy Fadhlina Putri, Iskandar Muda, and Syafruddin Ginting. "Positive Accounting Theory: Theoretical Perspectives on Accounting Policy Choice." In Unimed International Conference on Economics Education and Social Science. SCITEPRESS - Science and Technology Publications, 2018. http://dx.doi.org/10.5220/0009506011281133.

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Azmi, Zul, Abdillah Nasution, Wardayani Wardayani, Iskandar Muda, Supriyanto Supriyanto, Syamsul Rizal, and Rahmat Hidayat. "Grounded Theory in Accounting Research." In Proceedings of The 2nd International Conference On Advance And Scientific Innovation, ICASI 2019, 18 July, Banda Aceh, Indonesia. EAI, 2019. http://dx.doi.org/10.4108/eai.18-7-2019.2288566.

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

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"Teaching Reform of Accounting Theory and Practice." In 2020 International Conference on Educational Science. Scholar Publishing Group, 2020. http://dx.doi.org/10.38007/proceedings.0000250.

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Dong, Mian, Tian Lan, and Lin Zhong. "Rethink energy accounting with cooperative game theory." In MobiCom'14: The 20th Annual International Conference on Mobile Computing and Networking. New York, NY, USA: ACM, 2014. http://dx.doi.org/10.1145/2639108.2639128.

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Peng, Wang. "Management framework and practice of accounting theory." In 2015 International Conference on Social Science and Technology Education. Paris, France: Atlantis Press, 2015. http://dx.doi.org/10.2991/icsste-15.2015.2.

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Nurmadi, Ruswan, Sumardi Adiman, Iskandar Muda, and Syafruddin Ginting. "Measuring and Valuation of Asset: Accounting Theory Perspective." In Unimed International Conference on Economics Education and Social Science. SCITEPRESS - Science and Technology Publications, 2018. http://dx.doi.org/10.5220/0009510912081212.

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Handoyo, Sofik, and Syaiful Anas. "Towards Implementation of Sociology Theory on Management Accounting Research." In The 2nd International Conference on Sociology Education. SCITEPRESS - Science and Technology Publications, 2017. http://dx.doi.org/10.5220/0007108809530957.

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Duller, Christine, Theodore E. Simos, George Psihoyios, and Ch Tsitouras. "Correspondence Analysis-Theory and Application in Management Accounting Research." In ICNAAM 2010: International Conference of Numerical Analysis and Applied Mathematics 2010. AIP, 2010. http://dx.doi.org/10.1063/1.3498289.

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Maharani, Satia Nur. "Research Paradigm on Grounded Theory Method for Accounting Research: Filtering All Sensory Input." In 7th Regional Accounting Conference (KRA 2020). Paris, France: Atlantis Press, 2021. http://dx.doi.org/10.2991/aebmr.k.210416.043.

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Reports on the topic "Accounting theory"

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Cloos, John J., and James D. McCullough. New Accounting Systems and Their Effects on DoD Cost Estimating. Fort Belvoir, VA: Defense Technical Information Center, December 1989. http://dx.doi.org/10.21236/ada218247.

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Muhlestein, Michael, and Carl Hart. Geometric-acoustics analysis of singly scattered, nonlinearly evolving waves by circular cylinders. Engineer Research and Development Center (U.S.), October 2020. http://dx.doi.org/10.21079/11681/38521.

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Geometric acoustics, or acoustic ray theory, is used to analyze the scattering of high-amplitude acoustic waves incident upon rigid circular cylinders. Theoretical predictions of the nonlinear evolution of the scattered wave field are provided, as well as measures of the importance of accounting for nonlinearity. An analysis of scattering by many cylinders is also provided, though the effects of multiple scattering are not considered. Provided the characteristic nonlinear distortion length is much larger than a cylinder radius, the nonlinear evolution of the incident wave is shown to be of much greater importance to the overall evolution than the nonlinear evolution of the individual scattered waves.
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Kud, A. A. Figures and Tables. Reprinted from “Comprehensive сlassification of virtual assets”, A. A. Kud, 2021, International Journal of Education and Science, 4(1), 52–75. KRPOCH, 2021. http://dx.doi.org/10.26697/reprint.ijes.2021.1.6.a.kud.

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Figure. Distributed Ledger Token Accounting System. Figure. Subjects of Social Relations Based on the Decentralized Information Platform. Figure. Derivativeness of a Digital Asset. Figure. Semantic Features of the Concept of a “Digital Asset” in Economic and Legal Aspects. Figure. Derivativeness of Polyassets and Monoassets. Figure. Types of Tokenized Assets Derived from Property. Figure. Visual Representation of the Methods of Financial and Management Accounting of Property Using Various Types of Tokenized Assets. Figure. Visual Representation of the Classification of Virtual Assets Based on the Complexity of Their Nature. Table. Comparison of Properties of Various Types of Virtual Assets of the Distributed Ledger Derivative of the Original Asset. Table. Main Properties and Parameters of Types of Tokenized Assets. Table. Classification of Virtual Assets as Tools for Implementing the Methods of Financial and Management Accounting of Property.
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Banerjee, Onil, Martin Cicowiez, and Renato Vargas. Integrating the Value of Natural Capital in Evidence-Based Policy Making. Inter-American Development Bank, December 2020. http://dx.doi.org/10.18235/0002900.

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This paper describes how Natural Capital Accounting (NCA) can be integrated into economy wide analytical frameworks to enhance evidence based decision making. Examples from applications of the Integrated Environmental Economic Modelling (IEEM) Platform show how explicitly accounting for the contributions of the environment to the economy in economic forecasting can lead to substantially different policy recommendations, overcoming some of the scope limitations of traditional economic performance analysis. Furthermore, the paper describes how NCA can be integrated into more traditional economic performance measurements, such as the System of National Accounts and their indicators such as adjusted Gross Domestic Product and Genuine Savings. Integration of natural capital into economy-wide analytical frameworks leads to better policy uptake of research findings and it empowers policymakers to avoid short-sighted decisions, which, although they can generate short-term economic gain, can have adverse consequences for economic, social, and environmental sustainability in the long run.
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Robayo Botiva, Diana María. Brief Current Context of the Types of Electronic Commerce in Colombia. Ediciones Universidad Cooperativa de Colombia, April 2021. http://dx.doi.org/10.16925/gclc.17.

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In the current context, e-commerce has improved significantly as consumers have increased online shopping in different sectors of the economy. Therefore, the term “e-commerce” is becoming increasingly well-known and relevant for conducting business transactions. In addition, the current context of the COVID-19 pandemic has contributed to the extreme growth of e-commerce, and in the long term it will be a vital part of companies to achieve a greater competitive advantage as it offers benefits to the end consumer. However, it is important to note that there will be technological and non-technological limitations that will affect its growth. Nevertheless, the advance of information and communication technologies (ICTS) will tend to correct these limitations, consolidating the generalized increase of e-commerce worldwide. Consequently, it is pertinent that students of economics, administrative and accounting sciences, engineering, among others, expand their knowledge in e-commerce and thus be at the forefront of the different issues surrounding the digital transformation in companies and the digital economy.
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Wallace, Sean, Scott Lux, Constandinos Mitsingas, Irene Andsager, and Tapan Patel. Performance testing and modeling of a transpired ventilation preheat solar wall : performance evaluation of facilities at Fort Drum, NY, and Kansas Air National Guard, Topeka, KS. Engineer Research and Development Center (U.S.), September 2021. http://dx.doi.org/10.21079/11681/42000.

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This work performed measurement and verification of installed, operational solar wall systems at Fort Drum, NY, and Forbes Field, Air National Guard, Topeka, KS. Actual annual savings were compared estimated savings generated by a solar wall modeling tool (RETScreen). A comparison with the RETScreen modeling tool shows that the measured actively heated air provided by the solar wall provides 57% more heat than the RETScreen tool predicted, after accounting for boiler efficiency. The solar wall at Fort Drum yields a net savings of $851/yr, for a simple payback of 146 years and a SIR of 0.16. RETScreen models indicate that the solar wall system at Forbes Field, Kansas Air National Guard, Topeka, KS saves $9,350/yr, for a simple payback of 58.8 years and a SIR of 0.34. Although results showed that, due to low natural gas prices, the Fort Drum system was not economically viable, it was recommended that the system still be used to meet renewable energy and fossil fuel reduction goals. The current system becomes economical (SIR 1.00) at a natural gas rate of $16.00/MMBTU or $1.60 /therm.
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Harms, Nathan, Judy Shearer, James Cronin, and John Gaskin. Geographic and genetic variation in susceptibility of Butomus umbellatus to foliar fungal pathogens. Engineer Research and Development Center (U.S.), August 2021. http://dx.doi.org/10.21079/11681/41662.

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Large-scale patterns of plant invasions may reflect regional heterogeneity in biotic and abiotic factors and genetic variation within and between invading populations. Having information on how effects of biotic resistance vary spatially can be especially important when implementing biological control because introduced agents may have different Impacts through interactions with host-plant genotype, local environment, or other novel enemies. We conducted a series of field surveys and laboratory studies to determine whether there was evidence of biotic resistance, as foliar fungal pathogens, in two introduced genotypes (triploid G1, diploid G4) of the Eurasian wetland weed, Butomus umbellatus L. in the USA. We tested whether genotypes differed in disease attack and whether spatial patterns in disease incidence were related to geographic location or climate for either genotype. After accounting for location (latitude, climate), G1 plants had lower disease incidence than G4 plants in the field (38% vs. 70%) but similar pathogen richness. In contrast, bioassays revealed G1 plants consistently received a higher damage score and had larger leaf lesions regardless of pathogen. These results demonstrate that two widespread B. umbellatus genotypes exhibit different susceptibility to pathogens and effectiveness of pathogen biological controls may depend on local conditions.
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Bando, Rosangela, Otavio Canozzi, José Martínez, and Ana Lucía Dezolt. May I Calculate Your Taxes?: The Effect of Bookkeeping on Tax Compliance under a Simplified Regime. Inter-American Development Bank, May 2021. http://dx.doi.org/10.18235/0003386.

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Many countries worldwide face significant miss reporting in tax declarations. Miss reporting leads to undesired low revenue and economic distortions. This paper discusses the extent to which the residual bookkeeping burden faced by small firms in simplified regimes influence tax declarations. A randomized control trial among 1,500 irregular firms in Piaui, Brazil showed that adding the tax amount due and records on transactions to a warning notification improved compliance in 21 percentage points and increased the reported revenue in 39 percent. Firms without an accountant were less likely to regularize their status without the added information. These findings suggest the use of third party information to support voluntary compliance may present an opportunity for digital services to improve tax revenue services.
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9

Demaestri, Edgardo C., Cynthia Moskovits, and Jimena Chiara. Management of Fiscal and Financial Risks Generated by PPPs: Conceptual Issues and Country Experiences. Inter-American Development Bank, December 2018. http://dx.doi.org/10.18235/0001470.

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This paper discusses the main issues concerning sovereign fiscal and financial risks from public–private partnerships (PPPs) with a focus on contingent liabilities (CLs). It is based on the presentations and discussions that took place during the XI Annual Meeting of the Group of Latin American and the Caribbean Debt Management Specialists (LAC Debt Group), held in Barbados in August 2015. The main issues discussed include PPP risks assessment, institutional framework for PPP risk management, and accounting and reporting of CLs generated by PPPs. Six country cases (Chile, Colombia, Costa Rica, Honduras, Suriname, and Turkey) are presented to illustrate experiences with different degrees of development regarding the management of risks and CLs related to PPPs. The document concludes that PPP risk management should encompass the whole lifecycle of a PPP project, risks need to be identified and CLs must be estimated and monitored, and the institutional capacity of governments to evaluate and manage PPP risks plays a central role in the successful development of PPP contracts. Although institutional capacities in this regard have improved in recent years, estimations of CLs involved in PPPs are not regularly performed, and there is still room for improvement on the assessment, measurement, registration, budgeting, and reporting of risks and CLs related to PPPs.
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10

Gaponenko, Artiom, and Andrey Golovin. Electronic magazine with rating system of an estimation of individual and collective work of students. Science and Innovation Center Publishing House, October 2017. http://dx.doi.org/10.12731/er0043.06102017.

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«The electronic magazine with rating system of an estimation of individual and collective work of students» (EM) is developed in document Microsoft Excel with use of macros. EM allows to automate all the calculated operations connected with estimation of amount scored by students in each form of the current control. EM provides automatic calculation of rating of the student with reflection of a maximum quantity of the points received in given educational group. The rating equal to “1” is assigned to the student who has got a maximum quantity of points for the certain date. For the other students the share of their points in this maximum size is indicated. The choice of an estimation is made in an alphabetic format according to requirements of the European translation system of test units for the international recognition of results of educational outcomes (ECTS - European Credit Transfer System), by use of a corresponding scale of an estimation. The list of students is placed on the first page of magazine and automatically displayed on all subsequent pages. For each page of magazine the optimal size of document printing is set with automatic enter of current date and time. Owing to accounting rate of complexity of task EM is the universal technical tool which can be used for any subject matter.
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