Journal articles: 'Core of accounting'

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Flynn, David A. "Core Accounting Web Resources." Journal of Business & Finance Librarianship 8, no. 2 (July 10, 2003): 3–13. http://dx.doi.org/10.1300/j109v08n02_02.

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Fischer, Christine A., Keli Han, and Zhibi Wang. "Accounting solutions in the UMTS core network." Bell Labs Technical Journal 6, no. 2 (August 14, 2002): 65–73. http://dx.doi.org/10.1002/bltj.5.

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Pilipczuk, Olga. "Toward Cognitive Management Accounting." Sustainability 12, no. 12 (June 23, 2020): 5108. http://dx.doi.org/10.3390/su12125108.

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This paper examines the impact of cognitive technologies in management accounting. The purpose of the research was to create the current management accountant skills model. The main contributions of this paper are the literature study of the future of management accounting, the study of the impact of cognitive technologies on management accounting, the labor market research, and the current management accountant skills model. The purpose of the literature study was to highlight the opportunities and challenges of the application of cognitive technologies to management accounting and the role of cognitive abilities in the management accountant profession. The labor market study was conducted in order to analyze the impact of cognitive technologies on the management accountant profession and identify the core skills required. The paper fulfills the research gap regarding the impact of cognitive information technologies on management accounting and the management accountant profession in terms of smart and sustainable organization conception. The number of job positions with cognitive analytic skills, big data skills, cognitive abilities, and additional skills and competencies was identified. Although the research reveals differences in the demand for skills and abilities among the studied countries, the common skills model for managerial accountants was successfully created.

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Demski, Joel S., John C. Fellingham, Yuji Ijiri, and Shyam Sunder. "Some Thoughts on the Intellectual Foundations of Accounting." Accounting Horizons 16, no. 2 (June 1, 2002): 157–68. http://dx.doi.org/10.2308/acch.2002.16.2.157.

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We report on a panel discussion at the 2001 CMU Accounting MiniConference under the title “Intellectual Foundations of Accounting.” We provide a background and the motivation for the discussion and present the remarks by the four panelists. A number of perspectives are taken. Professor Sunder emphasizes dualities in accounting. Professor Demski stresses the endogeneity of accounting measurement activities. Professor Fellingham examines the core and superstructure of accounting. Professor Ijiri observes the microcosmos in accounting and its philosophical connection. We also argue that accounting's intellectual foundations are far from settled and an ongoing discussion is likely to help reinvigorate accounting scholarship.

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Hossain, David, J. Gregory Kunkel, and Asad Yavari. "Enhancing Accounting Students' Core Competencies through Service Learning." i-manager’s Journal on Management 10, no. 1 (August 15, 2015): 9–14. http://dx.doi.org/10.26634/jmgt.10.1.3507.

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Beard, Deborah F. "Assessment of Internship Experiences and Accounting Core Competencies." Accounting Education 16, no. 2 (June 2007): 207–20. http://dx.doi.org/10.1080/09639280701234625.

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Leoncini, R., and S. Montresor. "Accounting for core and extra-core relationships in technological systems: a methodological proposal." Research Policy 34, no. 1 (February 2005): 83–100. http://dx.doi.org/10.1016/j.respol.2004.11.001.

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Walker, Kenton B., and Penne L. Ainsworth. "Developing a Process Approach in the Business Core Curriculum." Issues in Accounting Education 16, no. 1 (February 1, 2001): 41–66. http://dx.doi.org/10.2308/iace.2001.16.1.41.

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This paper illustrates a business-process approach to delivering the core business undergraduate curriculum, consistent with the trend toward processmanaged organizations. In addition, it discusses how accounting education can be incorporated into this model and how a process-centered curriculum may give accounting students a broader and more integrated educational experience. This model conforms to recommendations from the academic accounting community and the accounting profession's demands for increased capabilities in accounting graduates. Six business-process modules are outlined for the undergraduate business core curriculum, and the role of accounting in each of these modules is presented. In addition, we outline three teaching approaches to managing and delivering a process-centered program and discuss assessment of program outcomes. This proposed approach may provide business programs a mechanism for achieving several benefits that include: (1) the potential for a more effective way to deliver an integrated understanding of how businesses function, (2) a more efficient educational process, and (3) a framework for formulating and implementing a strategy for developing the accounting and business curriculum consistent with modern business practices.

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Carhill, Mike. "Accounting Income and Market Prices: Explaining Core‐Deposit Premiums." Managerial Finance 23, no. 2 (February 1997): 42–64. http://dx.doi.org/10.1108/eb018608.

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Kalitkin, N. N., and I. A. Kozlitin. "Plasma equation of state accounting for ion core volume." Annals of Physics 396 (September 2018): 468–78. http://dx.doi.org/10.1016/j.aop.2018.07.031.

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Previts, G. J., and J. Jewkes. "A Summary of Developments in Accounting Education in the United States 1990–2015." Accounting. Analysis. Auditing 5, no. 4 (September 14, 2018): 114–19. http://dx.doi.org/10.26794/2408-9303-2018-5-4-114-119.

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The article examines the consequential long-term professional experience of the reforms of higher education in accounting in the United States, which started in the sixties of the last century and is continuing today. This is the joined efforts of non-governmental associations, first and foremost, the American Association of Accountants (AAA) and accountants-academic theorists as well as accountants practitioners. The article considers the publications of leading scientists, who have summarised the experience in the development of the profession and who showed the directions of its development. Particular attention is paid to the conclusion that today an accountant must possess a broad cultural base in the framework of preparation for the professional career in public accounting, industrial accounting or teaching accounting. This article suggests some ways in which accountants can adapt to their rapidly changing working environment. The attention is drawn to the fact that the constant improvement of the effectiveness of the curriculum should be based on the structure of the curriculum, derived from a set of clearly defined goals. The authors of this publication refer the readers to specific articles, which contain the examples of curriculum structure that includes the business core, the core of accounting and the area of specialization of an accounting specialist.

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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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Liu, Rui, Yuqin Wang, and Jing Zou. "Research on the Transformation from Financial Accounting to Management Accounting Based on Drools Rule Engine." Computational Intelligence and Neuroscience 2022 (April 20, 2022): 1–8. http://dx.doi.org/10.1155/2022/9445776.

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With the development of Internet economy and the advent of artificial intelligence era, the transformation from financial accounting to management accounting has become an inevitable trend of financial management among companies. In this paper, the significance of the transformation from financial accounting to management accounting is expounded under the background of artificial intelligence, and the current situation, problems and reasons of the transition are analyzed. In addition, the development of self-management accounting system based on Drools rule engine is put forward, including rule management, rule engine and so on. The core processes such as pattern matching and auto-billing are analyzed, and then the core subsystems such as data receiving and processing, accounting rule engine are designed in detail. Finally, the technological advancement and structural stability of this system are discussed, which can provide reference for promoting the transformation from financial accounting to management accounting under artificial intelligence.

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Ferri, Paolo, Maria Lusiani, and Luca Pareschi. "Accounting for Accounting History: A topic modeling approach (1996–2015)." Accounting History 23, no. 1-2 (November 27, 2017): 173–205. http://dx.doi.org/10.1177/1032373217740707.

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This article analyses all articles published in Accounting History using a topic modeling technique. Previous studies focus on the content of accounting history, but not how the field has evolved. The article complements prior assessments of the research published in Accounting History by providing measures of the relative prevalence of research areas and their evolution over time. The analysis offers insights into accounting history by refining previous categorisations, uncovering overlooked topic areas and substantiating trends, such as the demise of interest in the technical core of accounting in favour of more variegated and fragmented approaches. The findings are discussed in light of the claimed pluralisation of methodological and theoretical approaches in this field.

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Riebel, Paul. "Core features of the ‘Einzelkosten- und Deckungsbeitragsrechnung’." European Accounting Review 3, no. 3 (January 1994): 515–46. http://dx.doi.org/10.1080/09638189400000034.

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Keevy, Monique. "Core subjects in accounting academic programmes: Development of pervasive skills." South African Journal of Accounting Research 34, no. 2 (February 20, 2020): 140–60. http://dx.doi.org/10.1080/10291954.2020.1727081.

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Robinson, Marc. "Accrual Accounting and the Efficiency of the Core Public Sector." Financial Accountability and Management 14, no. 1 (February 1998): 21–37. http://dx.doi.org/10.1111/1468-0408.00048.

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Hohe, J., and L. Librescu. "A Nonlinear Sandwich Shell Theory Accounting for Transverse Core Compressibility." PAMM 2, no. 1 (March 2003): 158–59. http://dx.doi.org/10.1002/pamm.200310064.

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Lail, Bradley E., Wayne B. Thomas, and Glyn J. Winterbotham. "Classification Shifting Using the “Corporate/Other” Segment." Accounting Horizons 28, no. 3 (September 1, 2014): 455–77. http://dx.doi.org/10.2308/acch-50709.

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SYNOPSIS In this paper, we examine management's use of the “corporate/other” segment to mask the true performance of operating (or core) segments. The corporate/other segment represents firm-wide expenses not allocated to core segments. We find that managers take advantage of vague cost allocation requirements to shift expenses between the corporate/other segment and core segments. Specifically, in the presence of agency problems (i.e., transfer of resources to underperforming segments), our evidence is consistent with expenses being shifted from core segments to the corporate/other segment. This shifting increases the reported performance of underperforming core segments. In addition, when proprietary concerns are high (i.e., operations in less competitive industries), we find evidence consistent with corporate/other expenses being shifted to core segments. By shifting expenses to core segments, core profits are concealed when proprietary motives are present. Our research contributes to a growing literature on earnings manipulation through expense shifting (rather than accrual manipulation or real activities management). Data Availability: The authors are willing to share the data upon request.

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Kinney, William R. "Auditor Independence: A Burdensome Constraint or Core Value?" Accounting Horizons 13, no. 1 (March 1, 1999): 69–75. http://dx.doi.org/10.2308/acch.1999.13.1.69.

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Sheehan, Richard G. "Valuing Core Deposits." Journal of Financial Services Research 43, no. 2 (February 28, 2012): 197–220. http://dx.doi.org/10.1007/s10693-012-0130-6.

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Miller, Taryn. "Curriculum reduction, cognitive load and understanding of core principles." Meditari Accountancy Research 28, no. 1 (September 19, 2019): 1–25. http://dx.doi.org/10.1108/medar-01-2019-0438.

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Purpose The purpose of this study is to investigate whether the recent reduction in the volume and complexity of the financial accounting curriculum, which is examinable as part of the qualification process of chartered accountants in South Africa, has resulted in improvements in students’ understanding of core accounting concepts. The reasons for the curriculum reduction are to encourage life-long learning, reduce syllabus overload and focus on core principles. Design/methodology/approach A sample of 514 students completed an assessment designed to test core concepts. Approximately half the students had been exposed to the previous, larger and more complex curriculum; the other half had only been exposed to the reduced, simpler ‘core’ curriculum. Findings Although the assessment results of the two cohorts were not significantly different, the latter cohort made significantly less conceptual errors than the former cohort, even though the latter cohort was relatively novice. This finding supports the hypothesis that the reduced curriculum assists students’ understanding of core concepts. Furthermore, it aligns with Cognitive Load Theory (CLT) in that the reduction in examinable content reduces intrinsic load within cognitive load, thereby optimising student learning, as measured by assessment results and error rates. Originality/value The findings of this study have relevance for professional accounting bodies responsible for approving curriculum; accounting and other academics interested in the consequences of curriculum reduction on student learning and researchers applying CLT across other disciplines, specifically focussed on the relationship between intrinsic load and learning efficiency.

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Benkraiem, Ramzi. "The information content of small business earnings." Journal of Applied Accounting Research 17, no. 1 (February 8, 2016): 84–96. http://dx.doi.org/10.1108/jaar-09-2013-0063.

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Purpose – This paper starts from the observation that small businesses in France report a significant fraction of their net income in the form of non-core earnings. Consequently, the purpose of this paper is to examine the persistence and informativeness of both core and non-core earnings of small businesses listed on the Euronext Paris market. Design/methodology/approach – Panel regressions estimated with heteroskedasticity robust standard errors are used to investigate the relationships between earnings components, future performance and stock market valuation of small businesses. Findings – The findings show that core and non-core earnings of the current year (t), contrary to those of the previous year (t−1), make it possible to predict the performance of the next year (t+1). However, only the persistence of current core earnings is valued by the stock market. Research limitations/implications – The study puts forward an anomaly of market efficiency. Thus, it shows that investors in the French stock market do not appropriately price a part of the available financial information (i.e. non-core earnings) that may contribute to a better assessment of the future performance of listed small businesses. Practical implications – The persistence of non-core earnings is certainly less important than that of core elements but able to help investors appraise the future performance of listed small businesses. Hence, it represents useful financial information for investors. Originality/value – This paper contributes to the existing literature by investigating the relationships between earnings, future performance and stock market valuation of listed SMEs, especially. Thus, the findings of this research allow a better understanding of earnings components properties (i.e. persistence) and their implication on the stock market valuation (i.e. informativeness) of listed SMEs. Given the observed specificities of earnings for this category of firms, these findings may be of particular interest to both researchers and investors.

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Eaton, Tim V., Jonathan H. Grenier, and David Layman. "Accounting and Cybersecurity Risk Management." Current Issues in Auditing 13, no. 2 (March 1, 2019): C1—C9. http://dx.doi.org/10.2308/ciia-52419.

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SUMMARY As the number of cybersecurity incidents continue to rise and stakeholders are becoming increasingly concerned, companies are devoting considerable resources to their cybersecurity risk management efforts and related cybersecurity disclosures. This paper describes how accountants are uniquely positioned to assist companies with these efforts in advisory and assurance capacities. We present a model of effective cybersecurity risk management and discuss how accountants' core competencies can add significant value in each of the model's five stages. In addition, we use several recent high-profile cybersecurity incidents as illustrative examples in each of the five stages. We conclude by discussing implications for accountants.

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Amenc, Noël, Philippe Malaise, and Lionel Martellini. "Revisiting Core-Satellite Investing." Journal of Portfolio Management 31, no. 1 (October 31, 2004): 64–75. http://dx.doi.org/10.3905/jpm.2004.443322.

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Stokes, Leonard, Joseph L. Rosetti, and Michelle King. "Form Over Substance: Learning Objectives In The Business Core." Contemporary Issues in Education Research (CIER) 3, no. 11 (November 15, 2010): 11. http://dx.doi.org/10.19030/cier.v3i11.242.

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While members of the business faculty community have been advocating active learning in the classroom, it appears that textbooks encourage learning from a passive perspective. A review of learning objectives from 16 textbooks used in Financial Accounting, Managerial Accounting, Finance, and Marketing demonstrates a focus on basically the same set of primary verbs at a low cognitive level. These low cognitive level verbs differ in substance from the expectations contained in the end-of-the-chapter materials. In a world of assessment, the authors are concerned that the textbook learning objectives seem to focus on the form of technical content and not the substance of student learning.

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Wilson, Ryan R., Mevin B. Hooten, Bradley N. Strobel, and John A. Shivik. "Accounting for Individuals, Uncertainty, and Multiscale Clustering in Core Area Estimation." Journal of Wildlife Management 74, no. 6 (August 2010): 1343–52. http://dx.doi.org/10.2193/2009-438.

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Rosacker, Robert E., Kirsten M. Rosacker, and R. S. M. Lau. "Achievement in Business Core Courses: The Academic Quality of Accounting Majors." Journal of Education for Business 71, no. 2 (December 1995): 102–6. http://dx.doi.org/10.1080/08832323.1995.10116768.

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Jackson, Andrew. "Accounting for crustal magnetization in models of the core magnetic field." Geophysical Journal International 103, no. 3 (December 1990): 657–73. http://dx.doi.org/10.1111/j.1365-246x.1990.tb05678.x.

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WILSON, RYAN R., MEVIN B. HOOTEN, BRADLEY N. STROBEL, and JOHN A. SHIVIK. "Accounting for Individuals, Uncertainty, and Multiscale Clustering in Core Area Estimation." Journal of Wildlife Management 74, no. 6 (August 2010): 1343–52. http://dx.doi.org/10.1111/j.1937-2817.2010.tb01256.x.

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Nakamura, K., T. Takiwaki, K. Kotake, and N. Nishimura. "Neutrino-driven supernova explosions powered by nuclear reactions." Proceedings of the International Astronomical Union 7, S279 (April 2011): 365–66. http://dx.doi.org/10.1017/s1743921312013373.

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AbstractWe have investigated the revival of a shock wave by nuclear burning reactions at the central region of core-collapse supernovae. For this purpose, we performed hydrodynamic simulations of core collapse and bounce for 15 M⊙ progenitor model, using ZEUS-MP code in axi-symmetric coordinates. Our numerical code is equipped with a simple nuclear reaction network including 13 α nuclei form 4He to 56Ni, and accounting for energy feedback from nuclear reactions as well as neutrino heating and cooling. We found that the energy released by nuclear reactions is significantly helpful in accelerating shock waves and is able to produce energetic explosion even if the input neutrino luminosity is low.

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Nagar, Neerav, and Kaustav Sen. "Do financially distressed firms misclassify core expenses?" Accounting Research Journal 30, no. 2 (July 3, 2017): 205–23. http://dx.doi.org/10.1108/arj-04-2015-0054.

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Purpose This paper aims to examine whether financially distressed firms manipulate core or operating income through the misclassification of operating expenses as income-decreasing special items. Design/methodology/approach This sample comprises firms in the USA with data from 1989 to 2010. The authors used the methodology given in McVay (2006) and multiple regressions. Findings Managers of financially distressed firms are more likely to inflate core or operating income as compared to the healthy firms to meet or beat earnings benchmarks. They do so by misclassifying core or operating expenses as income-decreasing special items. Specifically, core expenses are shifted to income-decreasing special items like goodwill impairments, settlement costs, restructuring costs and write downs. Practical implications The paper sheds light on an important firm characteristic, financial distress that intensifies classification shifting – an earnings management tool which auditors, investors and regulators find tough to detect. The findings have implications for investors, as they fail to comprehend such shifting (McVay, 2006); analysts, who issue forecasts based on street earnings; lenders, as distressed firms may be concealing their true performance; and regulators, as the misclassification of income statement items is a violation of accounting principles. Originality/value The authors extend the literature on accruals and real earnings management by the financially troubled firms and present first evidence that the managers of such firms also manipulate core or operating income through classification shifting.

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Holt, Andrew Derek. "Professional standards and accounting change." Journal of Corporate Real Estate 17, no. 3 (September 14, 2015): 198–225. http://dx.doi.org/10.1108/jcre-01-2015-0001.

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Purpose – This research aims to continue previous work by the author in the field of commercial service charge management in the UK, offering a unique cross-sectoral comparison in this paper. While prior studies have approached only one sector, this study analyzes both retail and office sectors in the UK. It examines the financial reporting and administrative practices of managing agents and the overall quality of commercial service charge documents, through which it offers commentary on the standard of professional service in service charge provision. It achieves this by benchmarking performance achieved against the accounting requirements of the UK RICS Code of Practice, Service Charges in Commercial Property. Design/methodology/approach – Data were hand collected from analysis of actual service charge documents supplied to commercial retail occupiers at 100 UK office buildings and 100 UK shopping centres during the period of 2010-2013. This process ensures authenticity by removing reliance upon third-party reporting of the said data and offers a uniquely detailed longitudinal sample. Findings – Overall levels of compliance with the financial reporting requirements of the RICS Code of Practice for Commercial Service Charges were poor in both sectors over the period of 2010-2013. Of specific concern was the widespread failure to disclose the accounting policies used during the preparation of the service charge accounts; knowing whether the accounts are prepared using an accruals or cash basis is essential for occupier decision-making purposes. Overall, the results from this study contrast with claims by the professional body that levels of “best practice” are increasing across the service charge industry. Research limitations/implications – The work analyzes service charge documents prepared during 2010-2013 for 100 office buildings and 100 retail shopping centres located in the UK. While the sample sizes utilized are relatively small, the paper provides a unique in-depth longitudinal analysis of commercial service charge documents that produces findings with high levels of generalizability. Content analysis was utilized to interpret the data and required some subjective judgement by the researcher. Originality/value – The study provides a comprehensive longitudinal study of accounting and financial reporting practices for commercial service charges in the UK retail and office sectors. Sector data are original, and the paper provides a unique benchmarking approach for assessing Code compliance at each building. This structured longitudinal approach to benchmarking differs markedly from the largely anecdotal evidence offered by the profession when defending current levels of Code compliance. In addition, the paper also provides individual compliance scorecards for 695 service charge documents in order to assess compliance with nine “core” financial reporting requirements of the RICS Code. Its chief value lies in establishing actual practice standards that can be taken up as a driver for improvement – by tenants, agents, landlords and the wider profession.

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Romanus, Robin N., John J. Maher, and Damon M. Fleming. "Auditor Industry Specialization, Auditor Changes, and Accounting Restatements." Accounting Horizons 22, no. 4 (December 1, 2008): 389–413. http://dx.doi.org/10.2308/acch.2008.22.4.389.

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SYNOPSIS: The increasing occurrence of accounting restatements has drawn considerable attention from regulators, audit firms, and corporate boards concerning audit and financial statement quality. Research suggests that auditor industry specialization is associated with improved error detection and greater financial statement quality. We examine the impact of auditor industry specialization on a sample of restatement and nonrestatement firms and find that auditor industry specialization is negatively associated with the likelihood of accounting restatement. In addition, focusing on the subset of restatement firms, we find that auditor industry specialization reduces the likelihood of issuing restatements affecting core operating accounts, suggesting that industry specialization adds value in auditing a particularly critical area of the firms’ continuing operations. Finally, we find changing from a nonspecialist to a specialist auditor increases the likelihood of restatement, and changing from a specialist to a nonspecialist reduces the likelihood of restatement. Our findings are consistent with industry specialization enhancing auditors’ role in improving the quality of the financial reporting process, particularly related to the core operations of their clients.

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Dmitrenko, A. I. "DIAGNOSTICS OF THE ENTERPRISE PROFITABILITY BY NORMATIVE ACCOUNTING REPORTS." Scientific Bulletin of Ivano-Frankivsk National Technical University of Oil and Gas (Series: Economics and Management in the Oil and Gas Industry), no. 2(18) (October 2, 2018): 26–33. http://dx.doi.org/10.31471/2409-0948-2018-2(18)-26-33.

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Purport, goals, aspects and specificity of enterprise’s profitability evaluation aresurveyed. The importance of basic national obligatory accounting statements, namely the balancesheet and income statement, is recognized.Actual approaches to profitability estimation, listed in national enactments in the field oftaxation, crediting and privatization are analyzed. Absence of typical approach to enterprises’profitability also as discrepancy to fundamentals of financial analysis and necessity to adoptgiven formulas to current accounting reports are identified.Quantity, structure of earnings and profitability ratios are declared the core aspects ofenterprise’s profitability analysis. Technology of profit structuring and calculation ofprofitability indexes are elaborated. It is suggested that the earnings before tax should be splittedonto core activity profit, other operational activity profit, financial activity profit and otheractivity profit.Profitability ratios are divided onto four groups: financial sources profitability indexes,activity yield indexes, production resources’ profitability ratios and product/departmentprofitability indexes.

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Mousa, Rania. "Addressing the AICPA core competencies through the usage of the monopoly™ board game." Accounting Research Journal 32, no. 2 (July 1, 2019): 166–80. http://dx.doi.org/10.1108/arj-01-2017-0030.

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Purpose The purpose of this paper is to examine the learning outcomes of students enrolled in an introductory financial accounting course through their experience of playing the Monopoly™ board game and map those outcomes to a selected number of individual competency types addressed in the AICPA Core Competency Framework. Design/methodology/approach A longitudinal qualitative analysis was performed to analyze self-reported learning outcomes collected from undergraduate students enrolled in an introductory financial accounting course. Content analysis and participant observations were utilized to inform the analysis process and derive research findings. Findings The findings reveal a connection between the learning outcomes and a selected number of individual competency types addressed in the AICPA Framework. The findings also reemphasize the importance of utilizing some of the basic functions and features of Excel to augment foundational financial accounting knowledge and enhance professional skills. Originality/value Although the use of board games in accounting education was examined in prior research, this paper provides an empirical evidence on the alignment of self-reported learning outcomes of a popular board game to a notable profession-driven framework. In addition to bridging a potential gap between the accounting education and profession, this study informs academics as to the implications of engaging students in a class activity that applies basic financial accounting and computer knowledge.

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Özsözgün Çalişkan, Arzu. "How accounting and accountants may contribute in sustainability?" Social Responsibility Journal 10, no. 2 (May 27, 2014): 246–67. http://dx.doi.org/10.1108/srj-04-2012-0049.

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Purpose – The main purpose of this paper is to illustrate the role of accounting and accounting professionals in sustainability by conducting an in-depth literature review. Design/methodology/approach – This is a review-based article that does not contain empirical research. A comprehensive literature research was conducted by using online databases of selected scientific publishers and using keywords such as accounting, accounting professionals, sustainability, sustainability reporting and sustainability accounting. In addition to that, web pages of the accounting regulatory bodies and four big audit companies were also investigated. Findings – Based upon the literature survey, it can be said that there is a lack of defining the relationship between the sustainability concept and accounting and also potential solutions to overcome the problems which create challenges for accounting and accounting professionals. Research limitations/implications – The only limitation of the study can be explained as it being a literature survey. Practical implications – It is expected that the results of the paper will appear in several applications among accounting professionals, the firm that they work in, the association of professional accountants, education institutions and all the stakeholders of accounting, especially in countries with the relatively early stage of sustainability practices. The paper may give insight into aforementioned stakeholders of accounting in reformation of accounting toward sustainability. Originality/value – The main contribution of this paper is to fulfill the gap in the accounting and sustainability literature by suggesting “certified sustainability accountant” credential that is equipped with core knowledge of environmental engineering as a specialized profession to handle the technical accounting problems that are related to sustainability.

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Zhao, Jialin, Hong Zhang, and Qiong Li. "Analysis on the Relationship between Accounting and Economic Benefits under the New Normal." Financial Forum 9, no. 4 (January 28, 2021): 172. http://dx.doi.org/10.18282/ff.v9i4.1446.

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<p>The new normal economy is the transformation of economic paradigm, economic development mode and economic growth mode. Exploring the relationship between accounting and economic efficiency under the background of the new normal promotes the improvement of the core competitiveness of enterprises, the improvement of core competitiveness of national economy, and the promotion of healthy and sustainable development. The article first briefly introduces the relationship between accounting and economic benefits under the new normal. Since the relationship between the two describes the interaction between accounting and economic benefits, we hope these views can effectively promote the healthy development of social economics.</p>

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Walters, L. Melissa. "A Draft of an Information Systems Security and Control Course." Journal of Information Systems 21, no. 1 (March 1, 2007): 123–48. http://dx.doi.org/10.2308/jis.2007.21.1.123.

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Proficiency with information systems (IS) and their supporting information technologies has become a core competency for accounting professionals; and because of its close relationship to internal control, IS security has evolved into a critical aspect of that competency. Unfortunately, IS security is not widely included within the core body of knowledge typically offered by business curriculums. This essay is intended first, to make a case for the importance of explicitly addressing IS security as part of an accounting curriculum and second, to provide some practical guidance to accounting information systems (AIS) educators who would like to develop and offer an IS security and control course (or otherwise incorporate more comprehensive coverage of information security topics into an already existing systems course). The course draft presented here is based on the author's experiences in designing, developing, and teaching an IS security course as a core course within an AIS curriculum.

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Wang, Zijun, and Guangming Wang. "Research on Enterprise Accounting Cost Accounting and Control under the Background of Economic Globalization." BCP Business & Management 16 (December 26, 2021): 10–16. http://dx.doi.org/10.54691/bcpbm.v16i.237.

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In the context of popular innovation and entrepreneurship, small and medium-sized enterprises have become the core carrier of national economic development. The current integration of the global economy has prompted small and medium-sized enterprises to face both domestic and foreign competitive market pressures. Therefore, small and medium-sized enterprises need to strengthen production and operation on the one hand, and carry out good management and control of accounting costs on the other. It can be said that the current accounting costs are Control is already related to the sustainable development and steady progress of SMEs. This article defines the environmental cost of enterprises, analyzes the dilemma of the enterprise's application of environmental cost accounting and control system, and finds an effective way for the application of environmental cost accounting and control system to enterprises.

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Ruggieri, J. M., R. Boyer, J. Y. Doriath, and P. J. Finck. "Accounting for Strong Localized Heterogeneities and Local Transport Effect in Core Calculation." Nuclear Science and Engineering 124, no. 1 (September 1996): 82–88. http://dx.doi.org/10.13182/nse96-a24225.

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Amit, Hagay, and Ulrich R. Christensen. "Accounting for magnetic diffusion in core flow inversions from geomagnetic secular variation." Geophysical Journal International 175, no. 3 (December 2008): 913–24. http://dx.doi.org/10.1111/j.1365-246x.2008.03948.x.

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Foroudi, Pantea, Gerardino Metallo, Maria Teresa Cuomo, and Giuseppe Festa. "Wine tourism as a non-core business strategy for small wineries." International Journal of Managerial and Financial Accounting 12, no. 2 (2020): 149. http://dx.doi.org/10.1504/ijmfa.2020.10031418.

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Festa, Giuseppe, Maria Teresa Cuomo, Pantea Foroudi, and Gerardino Metallo. "Wine tourism as a non-core business strategy for small wineries." International Journal of Managerial and Financial Accounting 12, no. 2 (2020): 149. http://dx.doi.org/10.1504/ijmfa.2020.109136.

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Bricker, Robert, Gary Previts, Thomas Robinson, and Stephen Young. "Financial Analyst Assessment of Company Earnings Quality." Journal of Accounting, Auditing & Finance 10, no. 3 (July 1995): 541–54. http://dx.doi.org/10.1177/0148558x9501000307.

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This study investigates sell-side financial analysts' interpretations of the phrase “earnings quality” and their preference for accounting methods. The data are a sample consisting of 479 sell-side financial analyst full-text reports for a set of companies stratified on exchange, SIC code, and size in three recent time periods. These reports illustrate the importance placed by analysts on identifying companies' core earnings. The results show that analysts associate high earnings quality with near-term earnings predictability. This predictability is defined in an economic sense in terms of a low level of earnings volatility, and in an accounting sense in terms of management discretion over the establishment and adjustment of certain conservative reserves, allowances, and off-balance-sheet assets. Limited association was found between earnings quality and the application of conservative accounting methods, per se.

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Stone, Dan N. "Researching the Revolution: Prospects and Possibilities for the Journal of Information Systems." Journal of Information Systems 16, no. 1 (March 1, 2002): 1–6. http://dx.doi.org/10.2308/jis.2002.16.1.1.

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A summary of the recent published research suggests that the “top” academic accounting journals ignore systems and technology research topics. Fortuitously, the core focus of the Journal of Information Systems is exactly the set of accounting-related systems and technology issues (e.g., system controls, financial implications of technology) that are underexplored in both the MIS and accounting research literatures. Accounting systems and technology research, and the Journal of Information Systems, have an optimistic future. Developing accounting systems and technology research demands that researchers both value and promote excellence while simultaneously encouraging diversity.

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Cummings, Richard, and Mark W. Miller. "Developing Broad Business Perspective Competencies By Partnering With Practitioners." College Teaching Methods & Styles Journal (CTMS) 2, no. 1 (July 22, 2011): 39. http://dx.doi.org/10.19030/ctms.v2i1.5251.

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The CPA Vision Project - 2011 and Beyond) is a blueprint for the accounting profession of the 21st Century. From this visioning process the AICPA Core Competency Framework for Entry into the Accounting Profession (1999) was developed. It is from this framework that accounting educators are invited to adjust curriculum to provide students with the opportunity to develop these functional, personal, and broad business perspective core competencies so that students can meet the accounting profession challenges of the 21st century. This paper provides a specific model for developing broad business perspective competencies by partnering with a practitioner. Although using professionals in the classroom is not a new idea, this paper offers a unique perspective of the process by juxtaposing the perspectives of the academic and the practitioner in the processes of developing the partnership, planning the classroom event (which includes developing the broad business perspective competencies), designing and collecting student feedback, and evaluating the results of the classroom event and partnership.

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Zhuk, Valerii, and Kateryna Melnyk. "Audit Theory: Classical Core and Development." Accounting and Finance, no. 4(90) (2020): 89–102. http://dx.doi.org/10.33146/2307-9878-2020-4(90)-89-102.

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At the present stage of development of science and practice of audit, its theory is presented in fragments. In the period before the emergence of mass public discontent with the work of auditors (which was a consequence of the collapse of Enron, WorldCom, Parmalat and other institutions), the main efforts of scientists were aimed at substantiating the needs of audit, its methods, principles, concepts, and postulates. Today, the need to concentrate efforts on the search for a qualitatively new, ideological level of audit theory is obvious. The purpose of the article is to reveal the essence of the classical core of audit theory, as well as to substantiate the need to expand the content of audit theory by borrowing provisions from other modern general economic and accounting theories. The authors have established the weaknesses of the theories (concepts) of audit, among them: a contradictory, non-systemic explanation of the nature of audit; limitation of scientific borrowings from other economic and accounting theories; weak connection with the development of social and economic theories. The necessity for the formation of the classical core of the audit theory was substantiated; its essence and significance for the development of audit science were revealed. The logic of the determination of concepts and the classification of individual theoretical contributions to the classical core of the audit theory was put in order. A structural model of the development of science and practice of audit was proposed. The necessity of basic ideological and general economic borrowings to the audit theory was substantiated, among them: institutional and behavioral doctrines; concepts of sustainable development and digital economy; modern management theories (integral ideological structure). Based on the trends in the development of the digital economy, the emergence of the specialization of an IT auditor was predicted, whose task will be to assess the effectiveness of setting up digitalization processes to objectively reflect the effectiveness of business.

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Tingey-Holyoak, Joanne, and John D. Pisaniello. "Water accounting knowledge pathways." Pacific Accounting Review 31, no. 2 (April 1, 2019): 258–74. http://dx.doi.org/10.1108/par-01-2018-0004.

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Purpose There are increasing demands on professional accountants in practice to generate water accounts for clients using knowledge from other disciplines within and outside their firms. Whilst many professional service firms have a broad range of in-house and consulting expertise, professional groups within and between these organisations may not be generating and sharing the knowledge required for successful water accounting. The purpose of this paper is to explore how additional disciplinary skills for water volumetric measurement, understanding of licensing and allocations can effectively and efficiently be shared between the disciplines required to be involved. Design/methodology/approach Two cross-sectional semi-structured surveys developed using a social network lens were disseminated to Australian accountants operating in professional services firms, and the results were descriptively analysed. Findings The authors find that, whilst accounting and engineering are acknowledged as core disciplines for water accounting, there is a need for more standardised measures and frameworks across diverse scales to fit in with current reporting practices and meet stakeholder needs. These need to be nested in a water accounting regulatory model that includes the accountancy professional bodies as a platform for knowledge generation and sharing. Originality/value The paper provides evidence of perceived barriers to and pathways for interdisciplinary knowledge networks for a new type of accounting. It demonstrates how regulatory frameworks can potentially assist rather than impede accountants in their contribution to solving of complex corporate sustainability problems.

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Oladele, Femi. "Students’ awareness of the tripartite accounting in Bowen University, Iwo." Journal of Financial Reporting and Accounting 13, no. 2 (October 5, 2015): 179–99. http://dx.doi.org/10.1108/jfra-05-2014-0045.

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Purpose – The purpose of this paper is to assess Nigerian students’ level of awareness of the tripartite accounting (TA), unmask the ills of the propaganda for professional practice as the core of the accounting profession and emphasise the TA. Awareness of the fact that the frontiers of accounting is increasingly expanding beyond professional practice is inchoate in Nigeria. The role of accounting extends further to research and policy formulations for governments and corporate organisations, as it assumes a multi-dimensional sine qua non for reporting, budgeting and budgetary control, environmental impact measurement, forensics and other socio-political and economic policy measures. Design/methodology/approach – Questionnaires were administered to 100 final-year students from the Department of Accounting in Bowen University, Iwo. Findings – There is unilateral stereotype of the profession always tending to practice as the core of the accounting profession; there is little awareness of the benefits of undertaking research and/or policy-based accounting, limiting students’ focus to becoming only professional practitioners, which results in low number of senior academics in the field of Accounting evident in most tertiary institutions and the evident inadequacies of Nigeria’s standards-setting and policy-making systems and mechanisms. Originality/value – Tertiary institutions should be the “place of orientation” for the TA, nurturing and developing students’ interest, hence, the strong proposal for balancing TA through clamour for institutional interrelationship to ensure effectiveness, efficiency, progress and sustainability of the profession.

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Journal articles on the topic 'Core of accounting'

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