Journal articles: 'Business. Accounting Accounting'

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Choi, Gyu Dam, SaeRoNa Kim, and Hyun Soo Ryu. "Accounting Transparency, Business Strategy and Accounting Conservatism." Korean Accounting Review 42, no. 6 (December 31, 2017): 31–79. http://dx.doi.org/10.24056/kar.2017.10.001.

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Chari, V. V., Patrick J. Kehoe, and Ellen R. McGrattan. "Business Cycle Accounting." Econometrica 75, no. 3 (May 2007): 781–836. http://dx.doi.org/10.1111/j.1468-0262.2007.00768.x.

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Khan, Muhammad Akram. "On Islamic Accounting." American Journal of Islam and Society 11, no. 1 (April 1, 1994): 120–21. http://dx.doi.org/10.35632/ajis.v11i1.2461.

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Islamic accounthg is an emerging field of study. With the establishmentof several Islamic banks, interest in this area has increased. Thepresent booklet is a master’s thesis, submitted to the Intemational Universityof Japan, consisting of four chapters and five appendices. Chapterone reviews western accounting and its evolution. Its main argument isthat western accounting developed in response to the needs of evolvingcapitalism. Due to social assumptions of the primacy of self-interest andthe profit motive, accounting serves the needs of business and not thoseof society. Society makes only an indirect use of a business entity’s accountingstatements.In chapter two, the author introduces the basic concept of Islamic accounting.According to him, Islamic accounting is more responsive to asociety’s needs. The accounting statements prepared in an Islamic frameworkprovide essential information needed by the society. For example,they are useful for calculating zakat. Chapter three deals with the actualaccounting of zakat. The author examines the controversy of whetherzakat should be treated as a cost or as part of the appropriation accountin a mudiirubuh arrangement. He supports the contention that it shouldbe treated as a cost. The last chapter summaries the debate and concludesthat western accounting should make use of the Islamic accounting concept’sof responding to the needs of a society rather than a business.The book is a welcome addition to the meager literatw on the subject.The author has examined some primary sources in order to base hisargument, although he has also relied on secondary source. But the readerdoes not find what he expects for, with the exception of one major observationabout the scope of accounting in the Islamic and western frameworks,there is little on the differences between the two concepts. Forexample, he does not compare their assumptions, standards, procedures,and methods. Perhaps these questions were not part of the book‘s scope.However, I think such a discussion would be of interest to many readers ...

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Arquero, José L., and Carmen Fernández Polvillo. "Accounting stereotypes. Business and accounting students’ motivations and perceptions of accounting." Revista de Contabilidad 22, no. 1 (January 1, 2019): 88–99. http://dx.doi.org/10.6018/rc-sar.22.1.354341.

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El papel del profesional de la contabilidad ha evolucionado incorporando un amplio abanico de tareas que requieren de los futuros profesionales (al menos a un cierto nivel) mucho más que conocimientos técnicos. Paralelamente a este incremento de los requisitos se percibe la existencia de problemas en cuanto a las características de los alumnos que optan por una carrera en contabilidad. Algunos autores han sugerido que en el origen de esta divergencia requisitos profesionales –características del alumnado está una concepción errónea, por parte de los estudiantes, de cuáles son las tareas de un contable y las capacidades necesarias para ello. Así, es posible que se perciba por los alumnos una imagen estereotipada de la profesión y la clase de trabajo que realiza: aburrido, definido, preciso y orientado al cumplimiento de normas. Esta imagen parece basarse y reforzarse por la ofrecida en distintos medios (p.e. las películas o series). En esta línea, el presente trabajo tiene como objetivos estudiar (I) la percepción que tienen los estudiantes de contabilidad sobre la profesión contable al comenzar sus estudios universitarios y (II) las motivaciones subyacentes y su posible relación con la imagen. La muestra se compone de estudiantes de los dos grados con más peso en esta materia (ADE y FICO) de la Universidad de Sevilla. Los resultados indican que no hay una visión claramente estereotipada, ni diferencias destacables por grado. Se confirma que la principal fuente de motivación en nuestros alumnos es la externa. La relevancia de determinadas facetas y sus implicaciones para el área se discuten. The role of today’s accountant has evolved including now a set of tasks that require from the future professionals (at least to reach higher level positions) much more skills than merely technical knowledge. At the same time the professional requirements are growing, there is a perception of lack of quality of entry level students. Some authors suggested that the origin of this divergence (professional requirements – students characteristics) is the students’ misconception about the real tasks an accountant must perform and the skills required for that. Therefore it is likely that some students have a stereotyped image of accounting: boring, precise, oriented to standards. This image appears to be due to, and reinforced by, the stereotype that appears in media (v.g. films or TV series). In this line, this paper aims to study (I) the perception about accounting of entry level accounting students, (II) the underlying motives, and the relationships between these motives and the perceptions. The sample is composed of first year students at the two relevant degrees in accounting (Finance & Accounting and Business Administration) at the Universidad de Sevilla. The results suggest that the students do not present an acute stereotyped view of the area, but external motivation is still the strongest source of motivation. The relevance of certain students’ views on accounting and their academic implications are discussed.

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Frezatti, Fábio, David B. Carter, and Marcelo F.G. Barroso. "Accounting without accounting." Accounting, Auditing & Accountability Journal 27, no. 3 (February 26, 2014): 426–64. http://dx.doi.org/10.1108/aaaj-01-2012-00927.

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Purpose – An effective management accounting information system (MAIS), as well as the accounting discourse related to it, can support, facilitate, enable, and constrain diverse business discourses. This paper aims to examine the discursive and organisational effects of an organisation accounting upon absent accounting artefacts, i.e. accounting without accounting. Situated within the discursive literature, this paper examines the construction of competing articulations of the organisation by focusing on what accounting does or does not do within an organisation. In particular, the paper acknowledges the fundamental importance of the accounting discourse in supporting, facilitating, enabling, and constraining competing organisational discourses, as it illustrates how the absence of accounting centralises power within the organisation. Design/methodology/approach – From a rhetorical, discursive perspective, the authors develop an in-depth qualitative case study in a manufacturing organisation where MAIS has been abandoned for approximately two years. Interpretive research approaches, from a post-structural perspective, provided the base for the structure of the research. The authors studied how other organisational discourses (such as entrepreneurship and growth), which are traditionally constructed with reference to accounting and other artefacts, continued to be produced and sustained. The non-use and non-availability of management accounting information created a vacuum that needed to be filled. The lack of discursive counterpoints and counter-evidence provided by MAIS created a vacuum of information, allowing powerful, proxy discourses to prevail in the organisation, increasing risks to business management. Findings – The absence of MAIS to support an accounting discourse requires that contingent discourses “fill in the discursive gap”. Despite appearances, they are no substitute for the accounting discourse. Thus, over time, the entrepreneurial, growth and partners' discourses lose credibility, without the corresponding use of management accounting information and its associated discourse. Originality/value – There are at least two main contributions from the case study and the findings presented in this paper: first, they provide a new perspective for studying MAIS, as a specific organisational discourse among other discourses that shape people relationship within the organisation as an examination of accounting without accounting. Second, this discussion reinforces the relevance of accounting discourse for other organisational discourses, supporting, facilitating, enabling, and constraining them, by demonstrating the effects of its absence.

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Amit Pusti. "Comparison of Perception of Ethics Among the Accounting Professionals, Accounting Educators and Accounting Students." Think India 20, no. 1 (February 13, 2017): 29–40. http://dx.doi.org/10.26643/think-india.v20i1.7777.

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The concept of ethics in accounting education has gained paramount importance in todays world. The accounting professionals had experienced controversially the deepest crisis regarding their professions with the discovery that accountants had acceded in notable fictitious financial reporting by corporate giants such as Enron, WorldCom, Tyco, Satyam and the like. The accounting profession in India has started focussing more on accounting ethics at undergraduate and postgraduate levels due to various corporate scandals, especially Satyam scam in India and other scams in the world. Through the close survey of various corporate scams, it is apparently clear that business professionals are likely to be involved in the corporate scandals, their ethical behaviour can be used to measure ethical conduct. Commerce or business students are to become future leaders in business field and their behaviour largely affects the performance of businesses as well as the economic development of the society. Because of the scandals, professionals trustworthiness and objectiveness have raised questioned. The various corporate scams have led to increase the demand for accounting ethics within the professionals and students who are in commerce or business education. The purpose of the study is to explore the perception of ethics of accounting students, teachers, and professionals. For the purpose, we sent a questionnaire to accounting professionals, teachers, and students through email and hard copy to collect their views and we have used the z score test to make a comparison of the perceptions of ethics among the accounting groups. The result shows significant differences among accounting students, teachers, and professionals regarding perception of accounting ethics.

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Androniceanu, Armenia, and Lenka Strakova. "Creative accounting in a global business environment." SHS Web of Conferences 92 (2021): 02003. http://dx.doi.org/10.1051/shsconf/20219202003.

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Research background: The main essence of financial statements is a true and fair view of accounting because accounting information is an essential source of information about the company. A global business environment that provides scope for selecting existing accounting practices, different techniques, or different methods used in reporting may appear to be beneficial to the business and its accounting. Breach of the accounting principle of a true and fair view of the accounts through the intentional implementation of accounting errors or accounting fraud committed by responsible employees increases information asymmetry between creators and users of accounting information. Purpose of the article: The paper aims to point out the use of creative accounting in companies existing in the global business environment using a graphical representation of accounting cases using creative accounting techniques, namely Window dressing techniques, and Off-balance sheet techniques. Methods: In the paper is used the method of description and the comparison method based on which we compare entity that prepares the accountant statements in two variants A and B by using window dressing techniques and off-balance sheet techniques. The achieved results are presented in this paper using a graphical representation. Findings & Value added: Through the use of creative accounting techniques such as Window dressing techniques and Off-balance sheet techniques, our goal is to point out the possible manipulation of the company’s financial statements by performing accounting cases in terms of maximization variant (A) and minimization variant (B).

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Panasyuk, V., T. Burdeniuk, and N. Muzhevych. "Peculiarities of digital accounting transformation." Galic'kij ekonomičnij visnik 68, no. 1 (2021): 70–76. http://dx.doi.org/10.33108/galicianvisnyk_tntu2021.01.070.

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The peculiarities of the future accounting development in both theoretical and practical terms, which will logically automate most processes for all market participants are identified in this paper. The main trends in the accounting development, its demand and further development in the direction of professional competencies extension are information technology, intellectual analysis, communication skills and opportunities to promote business accounting services in social networks. It is determined that the content of the profession «accountant» should be qualitatively transformed, resulting in digital technologies strengthening for the medium term in accounting processes making it possible to take the profession to a new level. It is determined that in the context of accounting digitalization, the accountant is the best specialist who can give useful advice before making important management decisions. Due to the cloud accounting software, modern accountants can easily access previous credentials for quick and in-depth analysis facilitating speedy business decisions. It is investigated that the concepts of «accounting digitalization» and «digital accounting transformation» should to be somewhat distinguished, as the first term is a process associated with the change of certain elements related to accounting communication preceding the digital transformation of accounting as a system. At present, the accounting digitalization enables business owners and their accountants to perform functional tasks faster and more accurately, as well as to interpret and compile financial statements more effectively. Hence, business owners can focus on their strategic goals and solve complex tasks, such as ensuring effective cash flow management. The advantages of the accounting system digitalization are defined, the methods of accounting procedures using digital technologies are investigated in this paper. In general, the accounting system under modern development conditions is forced to record possible changes in the economy and respond to them quickly, developing in collaboration with the main functions of the management system of market participants.

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DeFond, Mark L. "Why Accounting Matters: Evidence from Accounting's “Big Bang”." Journal of International Accounting Research 18, no. 3 (September 1, 2019): 87–96. http://dx.doi.org/10.2308/jiar-52568.

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ABSTRACT This article is based on my keynote speech presented at the 2018 Journal of International Accounting Research Conference held at Ca' Foscari University of Venice, Italy. The worldwide adoption of International Financial Reporting Standards in 2005 represents a “quasi-experimental” shock for thousands of companies around the world. This “Big Bang” event provided accounting researchers with an opportunity to gain insights into the fundamental qualitative characteristics of accounting that users find valuable. This research identifies several qualitative characteristics that help explain “why accounting matters,” including: (1) reliability, as captured by strong legal institutions, (2) accruals, (3) increased disclosure, (4) greater comparability, and (5) the use of historical costs (at least for contracting purposes). Notably, the overarching characteristic, which is necessary for all of the other characteristics to matter, is strong legal institutions.

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Šustek, Roman. "Monetary business cycle accounting." Review of Economic Dynamics 14, no. 4 (October 2011): 592–612. http://dx.doi.org/10.1016/j.red.2010.10.001.

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Kelly, John. "Business Accounting and Finance." Long Range Planning 35, no. 5 (October 2002): 541–42. http://dx.doi.org/10.1016/s0024-6301(02)00098-5.

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Santos, M. Valle, and Rosa M. Mayoral. "Business, management and accounting." Journal of Strategy and Management 13, no. 2 (March 17, 2020): 254–77. http://dx.doi.org/10.1108/jsma-08-2019-0150.

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PurposeThe paper aims to clarify the internal structure of the discipline of business and management (BMA) and its relations with adjacent disciplines.Design/methodology/approachWe analyse the thematic profile of the most relevant journals in BMA (Scopus database). We then perform a network analysis, specifically Pathfinder and Nearest Neighbour analyses.FindingsOur research provides empirical evidence of BMA's cohesiveness, thematic variety and interdisciplinarity. It remains open to a wide range of disciplines, particularly information systems, decision science and finance. BMA constitutes a dome composed of different subdisciplines. Some of these (for example, accounting, management information systems and industrial relations) display little relation to the others, although they do establish links with adjacent fields. In addition, strategic management emerges as a central point, endowing the discipline with consistency by acting as a link to certain subdisciplines that would otherwise be unconnected. Despite its more moderate presence in the discipline, organisational behaviour is the most nuclear category, acting as an anchor and helping to organise and structure BMA.Research limitations/implicationsThis analysis provides a static image of BMA. It would be interesting to further the research through a dynamic perspective that would outline the evolution of the interrelations amongst disciplines over time and ascertain where they are heading.Practical implicationsThese results shed light on the centrifugal and centripetal forces of BMA and their future development.Originality/valueThis paper analyses the internal structure of BMA through its journals.

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Lew, Grzegorz. "Business language evolution – accounting." Współczesne Problemy Zarządzania 7, no. 1(14) (June 28, 2019): 7–20. http://dx.doi.org/10.52934/wpz.72.

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All decisions of entrepreneurs and actions are determined by economic accounts. Each action has financial implications. Entrepreneurs looking for the possibility to record the financial consequences of their decisions naturally created an accounting system, which has become a widespread and universal information system of companies all over the world. Accounting has also changed with the development of companies on global markets. This evolution has led to the separation of two main accounting subsystems: financial and management accounting. Analyzing the process of accounting evolution, it can be concluded that the subsequent stages cover a shorter and shorter period of time, which can be interpreted as a constant acceleration of changes in accounting and consequently in the development of markets and companies in the global market. The main research method used to write the paper was a critical review of literature and desk research.

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Nielsen, Steen. "Reflections on the applicability of business analytics for management accounting – and future perspectives for the accountant." Journal of Accounting & Organizational Change 14, no. 2 (June 4, 2018): 167–87. http://dx.doi.org/10.1108/jaoc-11-2014-0056.

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Purpose This paper aims to identify, discuss and provide suggestions for how the phenomenon of business analytics and its elements may influence management accounting and the accountant. Design/methodology/approach This paper not only identifies a number of studies from academic journals but also reports from professional consultancies and professional accounting bodies concerning future opportunities and implications for management accounting in combination with business analytics. Findings First, it was found that both academic articles and professional accounting bodies suggest changes for management accounting. Second, it shows that topics such holistic views, fact-based decisions, predictions, visualization and specific hard core skills are the most important for the accountant. Finally, the paper demonstrates that there are different ambition levels for the management accountant, depending on if s(he) wants to be on a descriptive, on a predictive or on a prescriptive level. Originality/value Even though the paper is general in nature, the paper discusses a phenomenon that for some reason has been ignored by practitioners and researchers. The true value of the paper therefore lies in making practitioners and researchers more aware of the possibilities of business analytics for management accounting, and through that, making the management accountant a real value driver for the company.

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Lloyd, Cynthia B., and Augustus Abbey. "Teaching Elementary Accounting To Non-Accounting Majors." American Journal of Business Education (AJBE) 2, no. 2 (March 1, 2009): 23–30. http://dx.doi.org/10.19030/ajbe.v2i2.4033.

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A central recurring theme in business education is the optimal strategy for improving introductory accounting, the gateway subject of business education. For many students, especially non-accounting majors, who are required to take introductory accounting as a requirement of the curriculum, introductory accounting has become a major obstacle for achieving their goal of obtaining undergraduate degree in business. This paper reviews a variety of common but underutilized strategies for presenting learning opportunities to non-accounting majors in their first accounting course. Effective teaching methodologies that will promote active learning to help non-accounting majors develop interest in accounting and enhance their critical thinking skills in the acquisition of accounting knowledge are explored. Included in this review are discussions about the adjustments that can be made relative to class size and individuality in the early pre-course stages. Teaching strategies such as the use of remedial modules, case studies, hands-on student participation opportunities, within or separate from the classroom lecture, mini-quizzes, and mnemonics are discussed. Guidance is offered to accounting academics who wish to fulfill their responsibility to students in the most difficult, rule-dominated, math-oriented, and consequently, high risk course of introductory accounting.

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Jones, Michael, and Patricia Stanton. "Negative accounting stereotype: Enron cartoons." Accounting History 26, no. 1 (February 2021): 35–60. http://dx.doi.org/10.1177/1032373220981424.

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A sample of editorial cartoons published following the wave of accounting scandals in the United States culminating in the collapse of Enron and the demise of the auditors Arthur Andersen LLP was examined to explore the portrayal of accounting, accountants and auditors. The nature and importance of the cartoons was also investigated. While the examination revealed what cartoonists had to say about accounting, accountants and auditing, the purpose was to ascertain the stereotypes conveyed. The cartoonists working from established preconceptions of accounting and accountants redefined and reshaped accounting stereotypes. They replaced the dull but honest image with a negative one, the fraudulent accountant. However, the image of the male accountant survived. As social critics, the cartoonists focused on the consequences on employees and stockholders but neglected to address the consequences for business institutions.

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Csebfalvi, Gyorgy. "Hungarian Accounting Standardization Effects." International Journal of Accounting and Financial Reporting 2, no. 1 (July 5, 2012): 83. http://dx.doi.org/10.5296/ijafr.v2i1.1457.

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Nowadays, especially during the current global financial crisis, companies in Hungary are striving desperately to remain competitive and achieve sustainable levels of economic development. The highly competitive environment requires companies to create a clear business strategy, and accounting has to be part of this strategy since it helps individual enterprises to achieve their strategic objectives. International accounting standards are new global methods for business information systems and they are able to harmonize financial regimes both in Hungary and world-wide. The increased globalization of markets, the complexity of commercial trading and the concentration of business in global competition have led to a still greater need for international accounting harmonization. It is expected that a unified, standardized accounting information system will lead to new types of analysis and data – with the possible integration of new indicators used in the business practice of certain countries as an additional benefit.The purpose of this study was to measure the differences between national (Hungarian)l rules and the international standards, evaluating and analyzing their effects on the business environment. The financial data are taken from accounts published on the Budapest Stock Exchange and in the Hungarian Business Information database. The results show that those businesses which have adopted international standards achieved higher and statistically significant positive coefficients than those following local accounting rules. We found that larger firms (those with more leverage, higher market capitalization and substantial foreign sales) were more likely to have adopted international accounting standards.

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Trigo, António, Fernando Belfo, and Raquel Pérez Estébanez. "Accounting Information Systems: Evolving towards a Business Process Oriented Accounting." Procedia Computer Science 100 (2016): 987–94. http://dx.doi.org/10.1016/j.procs.2016.09.264.

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Lois, Petros, Efthalia Tabouratzi, and Georgios Makrygiannakis. "Accounting Information Systems course: perceptions of accounting and non-accounting students." EuroMed Journal of Business 12, no. 3 (September 4, 2017): 258–68. http://dx.doi.org/10.1108/emjb-11-2016-0032.

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Purpose The purpose of this paper is to explore how the delivery of an accounting information system (AIS) course affects the perceptions of accounting and non-accounting students, and whether these differences are important enough to suggest the separate the delivery of this course. Design/methodology/approach A questionnaire was distributed during the last teaching weeks of the AIS course in a Cypriot University. A comparative analysis between the two study groups, i.e. accounting and non-accounting students, followed. Findings The findings suggest that the successful delivery of the course reinforces the positive perceptions of the accounting group, and increases the interests and the positive perceptions of the non-accountants. Originality/value Following the development of the enterprise resource planning and the hybridization of the accountants’ role, non-accountants are increasingly engaged in practices traditionally performed by financial or management accountants. That market development may motivate business schools to offer AIS courses to non-accounting students. This study addresses this unexplored topic.

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Serpeninova, Yulia, Inna Makarenko, and Anna Linska. "Logistics costs accounting: challenges for identification in Ukrainian accounting practice." Accounting and Financial Control 2, no. 1 (May 28, 2019): 47–53. http://dx.doi.org/10.21511/afc.02(1).2018.05.

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Development of an effective logistics infrastructure for companies contributes to ensuring their effective work, directly affects financial performance and requires the establishment of a management and accounting system for logistics costs. Classifying and registering logistics costs becomes more important in this regard. At this stage of Ukrainian accounting practice, there are challenges for logistics costs accounting such as their identification and registration. Methodological basis of study among different logistics concepts (concept of general logistics costs, concept of reengineering business processes in logistics, concept of an integrated logistics strategy, concept of supply chain management) was total logistics costs concept or the concept of full value as well as process-oriented approach. In the work, the generalization and formalization of existing approaches to the logistics costs accounting was made. Feasibility of using a process-oriented approach among other approaches (absorption costing, direct costing target costing, kaizen costing, etc.) were substantiated. The algorithm of identification and registration of logistics costs for Ukrainian enterprises was proposed. It is based on such inclusion in the relevant economic process (supply, production, sales and administration of logistics processes) and the use of a new consolidated account 29 “Logistics costs”. This authors’ approach to solving the problem of identification and registration of logistics costs for accounting purposes allows to optimize and increase the informativeness of accounting logistics costs reflection in Ukrainian accounting practice.

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Mishra, Chandra S., and Ralph Drtina. "Accounting Manipulations and Business Failures." Journal of Private Equity 7, no. 4 (August 31, 2004): 27–35. http://dx.doi.org/10.3905/jpe.2004.434764.

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سنون, علی. "Business objectives : implications for accounting." المجلة العملیة التجارة والتمویل 5, no. 1 (January 1, 1985): 32–54. http://dx.doi.org/10.21608/caf.1985.132017.

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Chernetskaya, G. "Problems of business reputation Accounting." Information and Innovations 14, no. 3-4 (2019): 47–51. http://dx.doi.org/10.31432/1994-2443-2019-14-3-4-47-51.

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Вигівська, Ірина Миколаївна, and Вікторія Костянтинівна Макарович. "Structuring factoring business: accounting aspects." JOURNAL OF ZHYTOMYR STATE TECHNOLOGICAL UNIVERSITY. SERIES: ECONOMICS, no. 3(81) (October 18, 2017): 8–12. http://dx.doi.org/10.26642/jen-2017-3(81)-8-12.

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Söderling, Ludvig, and Ina Simonovska. "Business Cycle Accounting for Chile." IMF Working Papers 08, no. 61 (2008): 1. http://dx.doi.org/10.5089/9781451869231.001.

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Friedland, A. J., and K. T. Gillingham. "Carbon Accounting a Tricky Business." Science 327, no. 5964 (January 21, 2010): 411–12. http://dx.doi.org/10.1126/science.327.5964.411.

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Simonovska, Ina, and Ludvig Söderling. "BUSINESS CYCLE ACCOUNTING FOR CHILE." Macroeconomic Dynamics 19, no. 5 (February 6, 2014): 990–1022. http://dx.doi.org/10.1017/s1365100513000679.

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We investigate sources of economic fluctuations in Chile during 1998–2007 within the framework of a standard neoclassical growth model with time-varying frictions (wedges). We analyze the relative importance of efficiency, labor, investment, and government/trade wedges for business cycles in Chile. The purpose of this exercise is twofold: (i) focusing the policy discussion on the most important wedges in the economy and (ii) identifying which broad class of models would present fruitful avenues for further research. We find that different wedges have played different roles during our studied period, but that the efficiency, labor, and investment wedges have had the greatest impact. We also compare our results with existing studies on emerging and developed economies.

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López, Jesús Rodríguez, and Mario Solís García. "ACCOUNTING FOR SPANISH BUSINESS CYCLES." Macroeconomic Dynamics 20, no. 3 (December 2, 2014): 685–714. http://dx.doi.org/10.1017/s1365100514000558.

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We apply the business cycle accounting methodology proposed by Chari, Kehoe, and McGrattan to identify the sources of Spanish business fluctuations during two outstanding cyclical episodes: the recession alongside the transition to democracy in 1977 and the great recession of 2008. We find that the labor wedge played a key role during both recessions and that taxes and labor market institutions are likely behind the wedge movements. We conclude that any model that tries to understand the causes of recessions that occurred in the last three decades should focus on the labor wedge.

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Stein Smith, Sean. "Accounting: An Emerging Business Partner." Journal of Finance and Accounting 2, no. 6 (2014): 6. http://dx.doi.org/10.11648/j.jfa.s.2014020602.12.

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Látečková, Anna. "ACCOUNTING INFORMATION FOR BUSINESS MANAGEMENT." Science and Studies of Accounting and Finance: Problems and Perspectives 9, no. 1 (November 25, 2014): 97–101. http://dx.doi.org/10.15544/ssaf.2014.11.

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The basic requirement for a quality business management is the availability of required information. Information architecture of enterprise and accounting should create unit, which allows to synchronize opportunities of the enterprise information system with the requirements of managers for management and decision. The main objective of this article is to present the accounting as an essential source for business management with emphasis on the availability of accounting information in real time. In order to meet the objective were applied basic methods of analysis, synthesis, and deduction. We used the informational sources from available domestic and foreign literature. Data of analysis are derived using the method of structured questionnaire, applied in the chosen set of enterprises (30 agri-food enterprises), and selected software products. To meet the objective of the paper we used also another methods: observation and interviews with managers in selected companies, information system providers, developers of software companies. We accomplished the analysis of current situation on the market with business information systems. After the synthesis and comparison of obtained data, we concluded the results that are presented in this paper. The outcome of our research is the fact that managers require actual, objective information with an immediate overview of important economic indicators and remote access to such information. Accounting as an integrating tool of business information system meets all the stated requirements and in combination with the latest technologies, such as open source software and cloud solutions, is an indispensable information source for business management.

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Leisenring, James, Thomas Linsmeier, Katherine Schipper, and Edward Trott. "Business-model (intent)-based accounting." Accounting and Business Research 42, no. 3 (August 2012): 329–44. http://dx.doi.org/10.1080/00014788.2012.681860.

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Henry, Elaine, Oscar J. Holzmann, and Ya-wen Yang. "Business combinations: Accounting standards converge." Journal of Corporate Accounting & Finance 19, no. 4 (2008): 73–80. http://dx.doi.org/10.1002/jcaf.20406.

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Ciesielski, Jack T., and Thomas R. Weirich. "Business combinations: New accounting guidance." Journal of Corporate Accounting & Finance 20, no. 2 (January 2009): 69–81. http://dx.doi.org/10.1002/jcaf.20468.

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Wilson, Arlette C., and Kimberly Key. "Revised Accounting For Business Combinations." American Journal of Business Education (AJBE) 1, no. 2 (December 1, 2008): 13–20. http://dx.doi.org/10.19030/ajbe.v1i2.4620.

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The Financial Accounting Standards Board (FASB) has recently issued Statement of Financial Accounting Standards No. 141 (Revised 2007) Business Combinations. The object of this Statement is to improve the relevance, representational faithfulness, and comparability of reported information about a business combination and its effects. This Statement replaces FASB Statement No. 141, but retains the fundamental requirements that the acquisition method of accounting (previously called the purchase method) be used for all business combinations. Some of the changes related to the accounting for business combinations as a result of the new requirements are discussed and illustrated below.

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Marushchak, Lesia, Olha Pavlykivska, Galyna Liakhovych, Oksana Vakun, and Nataliia Shveda. "Accounting Software in Modern Business." Advances in Science, Technology and Engineering Systems Journal 6, no. 1 (February 2021): 862–70. http://dx.doi.org/10.25046/aj060195.

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Prabowo, Ananto, and Lia Ameliyah. "Masyarakat Ekonomi ASEAN (MEA): Persepsi Kompetensi Lulusan Akuntansi di Jakarta." AKTSAR: Jurnal Akuntansi Syariah 3, no. 1 (May 29, 2020): 81. http://dx.doi.org/10.21043/aktsar.v3i1.7117.

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This study aims to determine the perceptions between accounting students, accountant educators, and public accountants at universities and Public Accounting Firms at South Jakarta relate to competencies accounting graduate compulsory requirements in the era of the ASEAN Economic Community. Competency attributes utilized are based on International Education Standards (IES) issued by the International Federation of Accountants (IFAC). The data is the primary data obtained from the distribution of questionnaires. The methods of analysis used independent sample t-test and ANOVA. The results of this research suggest a difference in perception between accounting student, accountant educator, and public accountant toward competence required by accounting graduates in the era of the ASEAN Economic Community (AEC). Business strategy and management, interpersonal and communication skills, and audit and assurance are important competencies of each group of respondents.

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Tinkelman, Daniel P. "An Imperfect Measurement System Introduction to Accounting." Issues in Accounting Education 26, no. 4 (November 1, 2011): 845–57. http://dx.doi.org/10.2308/iace-50072.

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ABSTRACT The process of measuring, and reporting measurements, is fundamental in scientific and business activity. I propose introducing accounting as an example of a measurement system, albeit an imperfect one. The accounting measurement system includes: users and their decision models, attributes of objects to be measured, measurement rules, methods of accumulating measurements, reports, rule-makers, measurers, and verifiers. By looking at how accounting measures different business activities, this approach encourages the teaching of general measurement, reporting, and analytical skills. (For nonaccounting students, the concepts of measurement are clearly transferable to other fields.) It allows a logical, interesting presentation of accounting topics, and highlights links to other academic fields. An important feature of this approach is considering such pervasive measurement issues as uncertainty and allocations. Students examining accounting's imperfections are encouraged to think critically about accounting rules, and can understand why accounting changes over time.

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Brukhanskyi, R. F., and O. Ye Furman. "ACCOUNTING INFORMATION POSITIONING OF AGRARIAN BUSINESS SOCIO-ECONOMIC STRATEGY." SCIENTIFIC BULLETIN OF POLISSIA 1, no. 1(9) (2017): 72–79. http://dx.doi.org/10.25140/2410-9576-2017-1-1(9)-72-79.

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Adewale, Adegbite Ganiu, Olusesi Hakeem O., and Akomolafe J. A. Adekunle Surajudeen Sabitu Owotutu. "Accounting Ratios Information: An Instrument for Business Performance Analysis." International Journal of Trend in Scientific Research and Development Volume-2, Issue-5 (August 31, 2018): 683–88. http://dx.doi.org/10.31142/ijtsrd15948.

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Riduwan, Akhmad. "REALITAS DALAM CERMIN RETAK: LABA AKUNTANSI DALAM BINGKAI PENAFSIRAN PRAKTISI BISNIS NON-AKUNTAN." EKUITAS (Jurnal Ekonomi dan Keuangan) 16, no. 2 (February 8, 2017): 125. http://dx.doi.org/10.24034/j25485024.y2012.v16.i2.2302.

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Accounting earnings is one of many simbols (signs) in the financial statements used to representing certain reality in the communication space. The main aim of the study is to understand the interpretation of accounting earnings by non-accountants as business practitioners and its underlied accounting concepts. Informants in this study consist of business practitioners who work as financial managers, credit analysts, investment advisors and individual investors. Based on the critical-hermenetics approach, the result of this study gives an understanding that in the interpretation frame of non-accountants business practitioners, the reality represented by accounting earnings sign is not clear. Accounting earnings sign don’t represent the economic reality as well as financial reality, but just represent accounting reality easily modified by accountants through the financial accounting standards applied. Thus, the usefulness of accounting earnings information for each informant in the financial decision-making is low. Analogically, in the perspective of non-accountant business practitioners, reality represented by accounting earnings sign are not differ with the reality reflected from the surface of cracked mirror. The cracked mirror will reflect a distorted reality. In this case, a cracked mirror analogy is addressed to financial accounting standards that produce earnings information in which the referential reality is not easily understood.

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Ezzamel, Mahmoud. "The Beginnings of Accounting and Accounting Thought." Accounting, Business & Financial History 13, no. 2 (July 2003): 263–73. http://dx.doi.org/10.1080/0958520032000085012.

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Lam, Miranda, Hongtao Guo, and Paul McGee. "Accounting toward sweet success: Treadwell’s Ice Cream." CASE Journal 13, no. 1 (January 3, 2017): 102–19. http://dx.doi.org/10.1108/tcj-05-2015-0013.

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Synopsis Tom Gould, an entrepreneur, had been operating Treadwell’s Ice Cream, a small ice cream restaurant since 2000. Treadwell’s Ice Cream had been preparing its financial statements under cash basis. Tom Gould turned over all his receipts, both personal and business expenses, to his bookkeeper who entered them into QuickBooks. At tax time, his tax accountant excluded non-qualifying expenses from the tax filing. Periodically, Tom met with his bookkeeper to determine the results of operations and financial position at the end of that period of time. Most of Treadwell’s transactions were easily recognized by Tom, who preferred to pay all expenses by cash rather than credit. However, the bookkeeper had not been separating operating from non-operating activities, and had been using multiple accounts to record the same or similar costs. Therefore, the current income statement and balance sheet were not appropriately categorized and organized. In addition, since the bookkeeper was not a tax account, business expenses had been mixed with Tom Gould’s personal expenses on the income statement. There were no adjustment to the income statement after the tax accountant identified non-qualifying expenses when preparing tax filing. As Tom and his wife were considering turning over more day to day operations to his son and hiring a non-family member as a manager to help his son, he would need the books to provide an accurate picture of the business. Research methodology Primary source materials included interviews with the owner, Thomas Gould, his son, Michael Gould, and their Accountant, Tom Mallas. Secondary source materials included monthly and annual financial data from QuickBooks (monthly data are available upon request but are not relevant to the case discussion). Other secondary source materials included geographic, economic, industry, and competitors’ information. Relevant courses and levels This case is well suited for an introductory level undergraduate financial accounting course, after accrual accounting and accounting information systems (accounting cycles) have been introduced. When analyzing this case, students will apply concepts and principles of financial statement preparation. The case is also appropriate to serve as a review of accrual accounting, and of income statement and balance sheet preparation at the beginning of an intermediate level financial accounting course. Students can be asked to reformat the income statement from the single-step format to the multiple-step format. By working through financial statements with common errors found in small businesses, students can practice identifying these errors, thus providing a review of the various sections of the income statement and prepare students for more in-depth discussions of each section. In a tax course, this case can stimulate discussions on non-qualifying expenses and common shortcomings in small business accounting.

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Tumirin, Tumirin, Neny Jayanti, and Umaimah. "Karakteristik akuntansi dan bisnis islami: pandangan akuntan pendidik dan akuntan publik." IMANENSI: Jurnal Ekonomi, Manajemen dan Akuntansi Islam 4, no. 1 (July 3, 2019): 43–60. http://dx.doi.org/10.34202/imanensi.4.1.2019.43-60.

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Abstrak Tujuan dari penelitian ini adalah menguji perbedaan persepsi antara akuntan pendidik dan akuntan publik akuntansi Islam. Dalam penelitian ini, akuntansi Islam diukur dengan empat indikator yaitu karakteristik aktivitas bisnis Islam, akuntansi karakteristik Islam, pengguna akuntansi islam dan tujuan akuntansi Islam. Penelitian ini menggunakan metode kuantitatif. Kuisioner dibagikan kepada responden. jumlah responden adalah 54 akuntan pendidik dan 55 akuntan publik. hasilnya dapat disimpulkan bahwa hipotesis alternatif diterima. ada perbedaan persepsi antara akuntan pendidik dan akuntan publik akuntansi Islam. Abstract Aim of this research is test of difference perception betwen educator accountant and public accountant of Islamic Accounting. In this research, Islamic Accounting measured by four indicator that are business activity characteristic of Islam, characteristic accounting of Islam, Islam User accounting and gool of Islamic Accounting. This research use quantitative methods. Questionnaire distributed to responden. The number of respondens are 54 educator accountants and 55 public accountants. The result can be concluded that hypothesis of alternative is accepted. There is difference of perception between educator accountant and public accountant of Islamic Accounting.

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Hatta, Madani, and Agustian Riduan O.H. "NIAT MAHASISWA AKUNTANSI BERKARIR SEBAGAI AKUNTAN DI LUAR NEGERI: PENGUJIAN THEORY OF PLANNED BEHAVIOR." Jurnal Akuntansi 7, no. 2 (June 17, 2019): 1–18. http://dx.doi.org/10.33369/j.akuntansi.7.2.1-18.

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This study aimed to determine the factors that affect intention of accounting students career as an accountant abroad. By using TPB (Theory of Planned Behavior) model, intention of accounting students career as an accountant abroad is influenced by three factors: attitude toward behavior, subjective norm, and perceived behavioral control. Respondents in this study were diploma and undergraduate students in last semester with a number of 90 students of Department of Accounting, Faculty of Economics and Business, University in Bengkulu city. The method of collecting data in this study using a survey by distributing questionnaires to the respondents either directly or entrusted to the chairman of the accounting department at the university. The data was analyzed by using SmartPLS 3.0. The results show that attitude toward behavior and subjective norm have significant positive effect on intention of accounting students career as an accountant abroad, but perceived behavioral control have no effect on intention of accounting students career as an accountant abroad.Keywords: Theory of planned behavior (TPB), attitude towards behavior, subjective norm, perceived behavioral control.

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Ibrahim, Fahmi, Diyana Najwa Haji Ali, and Nur Suaidah Awang Besar. "Accounting Information Systems (AIS) in SMEs." International Journal of Asian Business and Information Management 11, no. 2 (April 2020): 51–67. http://dx.doi.org/10.4018/ijabim.2020040104.

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Small-medium enterprises (SMEs) have always been considered to be the backbone of Brunei's economy. As published by the OECD in 2006, SMEs constitute a high percentage of businesses, where they account for 98% of all active business enterprises, and contribute about 92% of the employment in the private sector, and at least 66% of the GDP within the non-oil sector of the economy. Since SMEs are considered to be significant for the economy, they are encouraged to improve their business performance in order to sustain their business development by enhancing their accounting information system. This article will focus on the current accounting practices in which Brunei SMEs have been implemented by MMA Cube Stores as a case study. As cube shop businesses have been growing all over the country, it is significant to carry out this research as it may apply to the other similar business in Brunei. Reasonable recommendations are included in this article for the augmentation of the accounting system among Brunei SMEs.

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Hossain, Mahmud, Cynthia D. Heagy, and Santanu Mitra. "Perceptions of Non-Accounting Business Majors about the Managerial Accounting Course." Review of Pacific Basin Financial Markets and Policies 11, no. 04 (December 2008): 569–90. http://dx.doi.org/10.1142/s0219091508001489.

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This study examines the perception of non-accounting business major students about the managerial accounting course. The knowledge of these perceptions will help determine whether educators need to be concerned about inspiring certain groups of students to be more aggressive in learning the material. We found that all non-accounting majors, regardless of their major field of study think the managerial accounting course is interesting and has real-world application. The finance and management major students think that the course is related to their field of study and it should be made a required course, but not the MIS and marketing major students. The higher the academic skills and the more the work experience, the greater is the student's perception that managerial accounting should be a required course and has real-world application. Based on the results, we suggest that development of teaching materials aimed at reinforcing the importance of managerial accounting topics to all business majors, particularly MIS and marketing majors may overcome some barriers to learning the subject. This research also has implications for Pacific Basin business schools as our findings indicate that Pacific Basin business schools that do not require non-accounting majors to take managerial accounting course should make it a required course for all undergraduate non-accounting majors.

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Miller, Peter. "ACCOUNTING THE LIMITS OF ACCOUNTING." Measuring Business Excellence 1, no. 3 (March 1997): 52–56. http://dx.doi.org/10.1108/eb025498.

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McCann, Jack, Eugene Offoha, and Rick Bryant. "Student Perceptions of Accounting and Business Scandals on the Accounting Profession." British Journal of Economics, Management & Trade 8, no. 4 (January 10, 2015): 326–41. http://dx.doi.org/10.9734/bjemt/2015/18357.

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박상임 and 허웅. "A Study on Governmental Accounting, Local Governmental Accounting and Business Accounting in Aspect of Useful Information." Productivity Review 21, no. 3 (September 2007): 291–319. http://dx.doi.org/10.15843/kpapr.21.3.200709.291.

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Ostaev, Gamlet Y., Alexey A. Shulus, Marina V. Mironova, and Yevgeny V. Smolin. "Accounting agricultural business from scratch: management accounting, decision making, analysis and monitoring of business processes." Revista Amazonia Investiga 9, no. 27 (March 21, 2020): 319–32. http://dx.doi.org/10.34069/ai/2020.27.03.35.

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The article reveals the key points of accounting and management actions when creating an agricultural business from scratch for growing seedlings of vegetables in a greenhouse. The main economic instruments for creating an agricultural business for growing vegetable seedlings in a greenhouse in Russia are: planning, management, accounting, organization, analysis and monitoring of business processes. Today, the state is increasingly focusing on the development of the industry, helping beginners and existing farmers, allocating land at preferential rates, subsidizing interest rates on loans and providing grants for the development of greenhouses. However, the main problem holding back the development of the industry remains high utility tariffs. One of the main conditions for obtaining reliable management information on business value is a clear definition of the costs incurred to create a business from scratch and its further sustainable development. The aim of the study is to develop management accounting criteria for organizing a business from scratch. The subject of the study is management accounting as an integrated mechanism in terms of creating and developing an agricultural business from scratch. In accordance with this goal, the main task was determined: to develop managerial decisions to create an agricultural business (greenhouse) for growing seedlings of vegetables for its implementation in the Udmurt Republic. It is concluded that achieving high profits is possible with a competent managerial approach, taking into account the further expansion and cultivation of other seedling crops, despite the complexity and specificity of this type of activity.

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Journal articles on the topic 'Business. Accounting Accounting'

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