Journal articles: 'Definition of accounting'

1

Rhodes, J. B. "COST ACCOUNTING-A DEFINITION." Journal of the American Society for Naval Engineers 49, no. 1 (March 18, 2009): 57–64. http://dx.doi.org/10.1111/j.1559-3584.1937.tb02203.x.

Full text

APA, Harvard, Vancouver, ISO, and other styles

2

PREVITS, GARY JOHN, LEE D. PARKER, and EDWARD N. COFFMAN. "Accounting History: Definition and Relevance." Abacus 26, no. 1 (March 1990): 1–16. http://dx.doi.org/10.1111/j.1467-6281.1990.tb00229.x.

Full text

APA, Harvard, Vancouver, ISO, and other styles

3

Bayou, Mohamed E., and Eric Panitz. "Definition And Content Of Persuasion In Accounting." Journal of Applied Business Research (JABR) 9, no. 3 (September 29, 2011): 44. http://dx.doi.org/10.19030/jabr.v9i3.6034.

Full text

Abstract:

Accounting has often been described as a language and as an information system. Language instigates thought processes that may predispose participants in communication activities to a given mode of perception and behavior. Persuasion is a communication strategy designed to satisfy the needs of the parties involved. Hence, a clear understanding of the nature and role of persuasion in accounting is essential to academic and professional accountants. In this report a definition of persuasion in accounting is developed followed by a discussion of persuasion process, content and source. Factor analysis of CPAs evaluation of several persuasion content variables reveals six factors underlying persuasion content. These are authoritative sources (tax regulations; accounting standards authorities; CPAs) and characteristics (qualitative; presentation; and novelty) of accounting information.

APA, Harvard, Vancouver, ISO, and other styles

4

Szychta, Anna. "DEFINITION OF MANAGEMENT ACCOUNTING – THE EVOLUTIONARY APPROACH." PRACE NAUKOWE UNIWERSYTETU EKONOMICZNEGO WE WROCŁAWIU, no. 513 (2018): 383–94. http://dx.doi.org/10.15611/pn.2018.513.36.

Full text

APA, Harvard, Vancouver, ISO, and other styles

5

Butkova, Oksana. "The definition of «capital» as an economic and accounting category." E3S Web of Conferences 175 (2020): 13011. http://dx.doi.org/10.1051/e3sconf/202017513011.

Full text

Abstract:

The definition of «capital» has attracted and continues to attract the attention of researchers of the international scientific community, since any economic entity revolving in the economic space should possess certain capital and be clearly aware of what goals it needs to be invested at a specific point in time. With the advancement of science new economic categories have appeared, which are integral part of the conceptual definition of «capital». In this regard, due to the novelty of some components of the capital for the Russian economy, differences arise in the interpretation of the concept and, as a result, its incorrect use in the practical activities of Russian economic entities. Through research there has been revealed that the term content of the definition of «capital» as an economic and accounting category has been changing along with the evolutionary process of economic knowledge. The article systematizes the views on the concept of «capital» from the perspective of economic theory and accounting. The relationship between the components of the definition of «capital» is highlighted. Author’s definitions of the componentsof «capital» within the system of the accounting and analytical system of an economic entity are proposed.

APA, Harvard, Vancouver, ISO, and other styles

6

Kim, Junsu, Seok-Woo Son, Edwin P. Gerber, and Hyo-Seok Park. "Defining Sudden Stratospheric Warming in Climate Models: Accounting for Biases in Model Climatologies." Journal of Climate 30, no. 14 (July 2017): 5529–46. http://dx.doi.org/10.1175/jcli-d-16-0465.1.

Full text

Abstract:

A sudden stratospheric warming (SSW) is often defined as zonal-mean zonal wind reversal at 10 hPa and 60°N. This simple definition has been applied not only to the reanalysis data but also to climate model output. In the present study, it is shown that the application of this definition to models can be significantly influenced by model mean biases (i.e., more frequent SSWs appear to occur in models with a weaker climatological polar vortex). To overcome this deficiency, a tendency-based definition is proposed and applied to the multimodel datasets archived for phase 5 of the Coupled Model Intercomparison Project (CMIP5). In this definition, SSW-like events are defined by sufficiently strong vortex deceleration. This approach removes a linear relationship between SSW frequency and intensity of the climatological polar vortex in the CMIP5 models. The models’ SSW frequency instead becomes significantly correlated with the climatological upward wave flux at 100 hPa, a measure of interaction between the troposphere and stratosphere. Lower stratospheric wave activity and downward propagation of stratospheric anomalies to the troposphere are also reasonably well captured. However, in both definitions, the high-top models generally exhibit more frequent SSWs than the low-top models. Moreover, a hint of more frequent SSWs in a warm climate is found in both definitions.

APA, Harvard, Vancouver, ISO, and other styles

7

Murray, Dennis. "What Are the Essential Features of a Liability?" Accounting Horizons 24, no. 4 (December 1, 2010): 623–33. http://dx.doi.org/10.2308/acch.2010.24.4.623.

Full text

Abstract:

SYNOPSIS: The Financial Accounting Standards Board (FASB) and the International Accounting Standards Board (IASB) are in the process of jointly re-examining their conceptual frameworks. The re-examination includes assessing the definition of a liability. The Boards’ existing liability definitions include three criteria: (1) a present obligation; (2) a past transaction or event; and (3) a probable future sacrifice of economic benefits. The Boards have recently proposed that a liability be defined as “a present obligation for which the entity is the obligor” (FASB 2008c, 2). The proposed definition mentions only one time dimension (the present). References to the past and future are omitted. This paper argues that these omissions are undesirable. Omitting a reference to the past removes the link between the definition and the tradition of historically based financial statements. More importantly, however, the failure to reference future sacrifices of economic benefits divorces the definition from the primary objective of financial reporting: to provide information about the “amount, timing and uncertainty of an entity’s future cash flows” (FASB 2008a, para. OB6). This paper offers an alternative definition that emphasizes the past and future rather than the present.

APA, Harvard, Vancouver, ISO, and other styles

8

Argerich, Jaume, and Claudio Cruz-Cázares. "Definition, sampling and results in business angels’ research: toward a consensus." Management Decision 55, no. 2 (March 20, 2017): 310–30. http://dx.doi.org/10.1108/md-07-2016-0487.

Full text

Abstract:

Purpose The lack of a standard definition and data sources makes it hard to compare findings and advance our knowledge in the business angel’s domain. The purpose of this paper is to tackle this problem by presenting a proposal of a potential definition of business angels that it based on ten issues identified in 30 years of business angels’ research. Design/methodology/approach The paper reviews 24 studies on business angels and classifies definition inconsistencies found in ten different issues. Those differences are compared with methodological choices on sampling and with subsequent results. Findings The authors observe a connection between definitional and sampling choices, and the results obtained. Inconsistent definitions can lead to results that are more than 400 times higher in terms of investment per project, for example. Research limitations/implications The authors believe that the main implication of proposing a standard definition of business angles could help the academia in decreasing the great observed diversity which is actually leading to inconsistent and incomparable results that limit our understanding of this phenomenon. Originality/value This paper differs from previous studies as it tackles the problem by identifying the definitional issues and presents a framework in order to build a consensus definition, rather than just comparing definitions.

APA, Harvard, Vancouver, ISO, and other styles

9

Challen, Don, and Craig Jeffery. "Definition of the Reporting Entity." Australian Accounting Review 15, no. 35 (March 2005): 71–78. http://dx.doi.org/10.1111/j.1835-2561.2005.tb00254.x.

Full text

APA, Harvard, Vancouver, ISO, and other styles

10

Tikhonova, Irina. "Problems of Electronic Workflow Application in Accounting." Известия Байкальского государственного университета 28, no. 3 (September 3, 2018): 452–60. http://dx.doi.org/10.17150/2500-2759.2018.28(3).452-460.

Full text

Abstract:

Information technologies in accounting are widely used inside the company and also when dealing with other companies and regulatory bodies. Switch to paperless workflow in accounting is promising and profitable for all the participants. Whereas analysis of contemporary scientific publications shows absence of basic terms of electronic document management, gaps in legislation, inconsistency of legal definitions. The article considers the evolution of the information accounting systems introduction, the definition and properties of an electronic document are analyzed, the criteria that allow equating a signed electronic document with a document on paper are considered. Factors constraining development of electronic document circulation are generalized.

APA, Harvard, Vancouver, ISO, and other styles

11

BASHYROVA, G. "Income Tax: Genesis of Definition and Object of Accounting." Scientific Bulletin of the National Academy of Statistics, Accounting and Audit, no. 3 (December 22, 2020): 38–46. http://dx.doi.org/10.31767/nasoa.3-2020.04.

Full text

Abstract:

Income tax in many countries is one of the main sources of filling the public budget and levers of influence on the development of economic processes at the macro level. The income tax ensures the balance of economic interests of the state, legal entities and individuals and the avoidance of excessive tax pressure. The impact of European integration processes on the Ukrainian accounting system increases the relevance of the development of the organization and methods of accounting for income tax. The purpose of the article is to establish the main phases of the evolution of the concept of “income tax”, clarify its economic content and identify the characteristics as an object of accounting. The article examines the historical phases of the income tax evolution, taking into account amendments in the tax law in Ukraine. A review of interpretations of the concept of “income tax” by foreign and domestic scholars was made, to establish the three main approaches to its interpretation: as a direct tax paid by a business entity from the received profit; as an item of the company financial statement, informing concerned parties on the amount of the assessed and paid tax; as a company’s payment to the state for utilization of economic infrastructure and resources. The author’s definition of the concept of “income tax” is proposed, which contributes to the clarification of the accounting terminology. It is argued that income tax should be considered through the prism of the tax law and accounting standards. A comparison of treatment to income tax as an accounting object in the National Accounting Standard 17 “Tax Income” and International Accounting Standards 12 “Income Taxes” is made. Based on a study of the legal framework for the accounting of income tax, its main components are identified as an object of accounting.

APA, Harvard, Vancouver, ISO, and other styles

12

Ritonga, Irwan Taufiq. "A Critical Review of Statement of Government Accounting Standard (SGAS) Regarding Accounting for Investment." Journal of Accounting and Investment 22, no. 3 (September 20, 2021): Layouting. http://dx.doi.org/10.18196/jai.v22i3.12696.

Full text

Abstract:

Research aims: This article aims to provide a critical review of the Statement of Government Accounting Standard (SGAS) of Indonesia regarding Accounting for Investment (2016 Revision)Design/Methodology/Approach: This article is a critical review, which criticism seen from a philosophical and theoretical point of view.Research findings: There are five issues that need improvement so that SGAS Accounting for Investment becomes better. The five issues are the definition of government investment that is not in line with the vision of government organizations, inconsistency between investment definition and accounting treatment of investment proceeds, lack of comprehensive accounting treatment for negative investment value, inconsistency between investment definition and disclosure terms, inaccuracy of diction or grammar choice, and incomplete glossary.Theoretical contribution/Originality: the arguments presented in this article can be used by scholars who focus on government accounting to develop a theory of government accounting.Practitioner/Policy implication: Findings of this study can be inputs for the Government Accounting Standard Committee (GASC) to improve government accounting standards in Indonesia, especially SGAS of Accounting for Investment.

APA, Harvard, Vancouver, ISO, and other styles

13

Olshanska, M. V., and Yu Ya Fal. "Improving the Definition of the Notion “Goods” for Accounting Purposes of Trade Enterprises." Scientific Bulletin of the National Academy of Statistics, Accounting and Audit, no. 1-2 (January 15, 2019): 32–39. http://dx.doi.org/10.31767/nasoa.1-2.2019.04.

Full text

Abstract:

Trade as a type of activity is carried out by the majority of enterprises, both in Ukraine and abroad. Trade in Ukraine was rapidly growing in 2012–2017, with re-orienting to EU markets, which modifies the requirements to goods, approaches to their management and accounting. This raises the importance of theoretical studies associated with interpretation of the notion “goods”. The article aims to propose an optimized definition of “goods” for accounting purposes of trade enterprises by making a review of the existing approaches to this category definition, found in theoretical studies and normative documents. A review of theoretical and normative sources shows the lack of agreement in the interpretation of “goods” that tend to be addressed by researchers from broader (economic) and narrower (accounting) perspective. The definition of “goods” for accounting purposes of trade enterprises is, therefore, optimized by summing up theoretical definitions of “goods” and interpretations of the notions “sales”, “distribution”, “exchange”, and “profit”. It is justified that to be recognized as a good, an asset must be reliably measured. It is also proposed to use a more comprehensive notion “exchange” in place of “sales” or “distribution”, and “obtain an economic benefit” in place of “obtain a profit”. The resulting definition of “goods” is: “Assets (excluding money), which value is reliably defined, which are supposed to be used for further exchange in order to obtain an economic benefit, and which main purpose is to meet consumer demand”.

APA, Harvard, Vancouver, ISO, and other styles

14

Swinney, Laurie, Bruce Elder, and Lloyd "Pat" Seaton. "Incivility In The Accounting Classroom." American Journal of Business Education (AJBE) 3, no. 5 (May 1, 2010): 1–16. http://dx.doi.org/10.19030/ajbe.v3i5.422.

Full text

Abstract:

Classroom incivility is any action that interferes with a harmonious and cooperative learning atmosphere in the classroom (Feldman, 2001). We compared the perceptions of accounting faculty to the perceptions of cross-disciplinary faculty relating to both the definition of student actions as incivility and the occurrence of incivility. We also compared faculty and business administrator perceptions to investigate the level of administrator awareness of accounting classroom incivility. Our results indicate that accounting faculty are more likely to define potentially disruptive student behaviors as incivility and reported higher levels of classroom incivility than cross-disciplinary faculty. We find general agreement between accounting faculty and business administrators relating to both the definition and occurrence of incivility.

APA, Harvard, Vancouver, ISO, and other styles

15

Miller, Edward M. "The Definition of Capital for Solow's Growth Accounting Formula." Southern Economic Journal 56, no. 1 (July 1989): 157. http://dx.doi.org/10.2307/1059063.

Full text

APA, Harvard, Vancouver, ISO, and other styles

16

Tarasova, Yu A. "Derivatives: Definition and mechanism of recognition for accounting purposes." Международный бухгалтерский учет 20, no. 10 (May 29, 2017): 552–62. http://dx.doi.org/10.24891/ia.20.10.552.

Full text

APA, Harvard, Vancouver, ISO, and other styles

17

BALTABEKOV, Mark. "FINANCIAL ACCOUNTING METHODOLOGY AND DEFINITION OF ASSET: AUSTRALIAN AND INTERNATIONAL PERSPECTIVES." Economy of Ukraine 2018, no. 1 (January 3, 2018): 82–91. http://dx.doi.org/10.15407/economyukr.2018.01.082.

Full text

Abstract:

This article analyses the role of the asset in economic performance of a business and why it is important to work out a precise definition of the asset for managerial and financial analysis purposes. A short overview of Australian accounting system including both institutional and regulatory aspects has been made by the author as well as the normative nature of related regulations is examined. The research provides insights what conditions required for the asset to be in existence and analyses these insights in the light of both scholars’ opinions and accounting regulations as well. Furthermore, the research looks at the conceptual framework drafts to see how the conditions mentioned above are developed in related papers and shows the process of evolution of definition of the asset under the standard-setting activity of Australian Accounting Standards Board and International Accounting Standards Board and how this activity makes effect on contemporary views in regard to definition of the asset. This article also involves discovering what problems in theory of accounting and practice can arise if existing definition will not be corrected and strongly criticizes the concept of identity between asset and economic benefits which is promoted by some accounting researches in their works. The author suggests in his article that asset and economic benefits are totally different economic phenomena and provides a clear idea what conceptual economic views are taken into consideration by Australian and international experts to elaborate a precise definition of the asset. This research also examines the main characteristics of the proposed definition promoted by international accounting experts and some possible impacts of implementation of this definition on accounting practice are considered. The role of International Accounting Standards Board and its influence on Australian standard-setting bodies’ activity are also researched in the article.

APA, Harvard, Vancouver, ISO, and other styles

18

Musvoto, Saratiel Wedzerai. "Implications Of The Homomorphism Definition Of Measurement On Accounting Measurement Theory." International Business & Economics Research Journal (IBER) 10, no. 5 (April 26, 2011): 23. http://dx.doi.org/10.19030/iber.v10i5.4228.

Full text

Abstract:

This study compares the principles of the representational theory of measurement with accounting practices to decipher the reasons creating a gap between accounting measurement practices and the scientific practices of measurement. Representational measurement establishes measurement in social scientific disciplines such as accounting. The discussion in this study focuses on the need for accounting to provide principled arguments to justify its status as a measurement discipline. The arguments made highlight the need for possible modifications of the accounting measurement concept to deal with issues that are at least partially philosophical in nature, such as the concept of error and the passing of value representations from finite to continuum. These problems are primarily conceptual in nature. They indicate that accounting is far from a measurement discipline. Their resolution could require major changes to the accounting concept of measurement.

APA, Harvard, Vancouver, ISO, and other styles

19

Schiff, Jonathan B., and Charles J. Penino. "The Emerging Authority Of Statements On Management Accounting." Journal of Applied Business Research (JABR) 7, no. 1 (October 20, 2011): 87. http://dx.doi.org/10.19030/jabr.v7i1.6264.

Full text

Abstract:

Armco Inc. v. Comr. demonstrated that the accounting profession needs a source of authoritative guidance in management accounting. Statements on Management Accounting (SMA) offer consensus guidelines and definitions established and approved by a diverse group of accounting professionals and other members of the business community. SMAs provide a source of guidance that can outweigh other accounting literature that generally represents just one or two authors, or even an accounting firms, opinion. It is imperative for the accounting profession to continue to develop detailed guidance for accounting and reporting practice. If we dont, the judicial system may fill this gap. This article has summarized a recent tax case involving a very specific definition of direct materials. The future role of the SMA series in similar circumstances is bright, give the need for guidance and the growing awareness of this important professional promulgated.

APA, Harvard, Vancouver, ISO, and other styles

20

Botes, Vida, and Ahmed Saadeh. "Exploring evidence to develop a nomenclature for forensic accounting." Pacific Accounting Review 30, no. 2 (April 3, 2018): 135–54. http://dx.doi.org/10.1108/par-12-2016-0117.

Full text

Abstract:

Purpose Large-scale financial scandals in business have increased public awareness of fraud and the need for forensic accounting (FA) services. Despite a steadily growing body of knowledge of FA, Huber (2012) argued that the term FA is ill defined. This paper aims to support the development of a nomenclature for FA by gathering evidence on the prevalence of the term in the Southern Hemisphere. Hence the authors ask how, when, where and in which context the term FA appears. In analysing the evidence gathered, the authors also aim to identify changes to the use of the term. Finally, they intend to make suggestions for future development and research relating to the term to advance knowledge. The authors also aim to suggest a definition for the term FA. Design/methodology/approach To obtain evidence to support the development of an accepted definition for FA, a rigorous search of the literature is performed, using a structured review framework. Findings The findings of this paper demonstrate the prevalence of the term FA in publications in Australia, New Zealand and South Africa, but that limited publications from SA create opportunities for researchers from emerging economies to publish in the FA field. This meta-analysis shows among others a strong focus on the role of FA in fraud prevention and increased reliance on websites (in contrast to reliance on academic literature) for information on FA. This research identifies changes to the use of the term and concludes that the narrow definition of FA prevails. Delivering on the third objective of this paper, the authors provide insights into future developments in FA and find that a need exists to explore FA in a much wider context. Research limitations/implications The research is limited to Australia, New Zealand and South Africa. Limitations exist in that the authors focused particularly on high-quality journals and excluded other journals from our search. As they were specifically searching for the use of the term “forensic accounting”, they excluded any other term, e.g. fraud auditing, from the research. Future research may well expand the search terminology. Practical implications Without an established definition of the commonly used term forensic accounting, the general public will be confused about the services that can be expected from forensic accountants. To date, FA definitions have been formulated mostly intuitively; however, if FA is to grow as a field, an accepted definition needs to be formulated. Social implications FA offers a new area of growth in the accounting field. Clarification of exactly what is meant by the term has implications for future careers in the field of accounting. Originality/value To date, no study of this nature has been undertaken anywhere in the world.

APA, Harvard, Vancouver, ISO, and other styles

21

Sviridova, L. A., E. V. Satalkina, and T. A. Terentyeva. "IDENTIFICATION OF SOURCES OF ACTIVITY FINANCING: PROFESSIONAL JUDGMENT OF AN ACCOUNTANT." Intelligence. Innovations. Investment, no. 3 (2021): 48–60. http://dx.doi.org/10.25198/2077-7175-2021-3-48.

Full text

Abstract:

Relevance of the topic. Modern problems of identification of objects of accounting supervision as sources of financial support of activity are insufficiently investigated. In domestic and foreign practice, there is no definition of the source of financial support for the activities of economic entities. At the same time, the study revealed differences in the terminology used in the capital accounting system, which is an objective basis for the formation of professional judgment when accepting financing objects for accounting. The analysis has shown that the reliability of the reflection of the facts of economic life associated with their receipt and use by economic entities largely depends on the adequate identification of capital, target financing and budget allocations as objects of accounting. Goal. Identify the source of financing of the activities of economic entities operating in various sectors of the economy from the standpoint of professional judgment. Methods. The methodological basis of the work was the general scientific principles and methods of research: analysis and synthesis, logical linking, systematization of the theoretical foundations and practice of identifying sources of financing the activities of economic entities in accounting. Main results. The systematization of approaches to the definition of «economic entity» as an independent economic category is carried out, the author’s grouping of economic entities from the position of sources of financing of their activities is developed, approaches to the identification of sources of financing of activities and their reflection in accounting from the position of professional judgment of the accountant are proposed. Scientific novelty. The author’s definition of the source of financing of the activity of an economic entity is formulated, their grouping is presented and justified depending on the financial resources received for the implementation of the activity, and options for organizing accounting of sources of financing of different groups of economic entities are developed. Practical significance. The proposed author’s approach to the identification and accounting of sources of financing can be implemented in the accounting policy of economic entities. Recommendations. The conclusions given in the article allow a professional accountant to form the content of the accounting policy of an economic entity in the part of the section regulating the accounting of various sources of financing of activities and the reflection of information in the appropriate forms of accounting (financial) statements.

APA, Harvard, Vancouver, ISO, and other styles

22

TISHCHENKO, Anastasiya G. "A framework for strategic management accounting in a commercial bank." Finance and Credit 27, no. 2 (February 26, 2021): 402–16. http://dx.doi.org/10.24891/fc.27.2.402.

Full text

Abstract:

Subject. The article addresses the methodological basis for strategic management accounting in commercial banks. It considers its difference from other forms of accounting. Objectives. The purpose is to review and systematize methodological approaches to the definition of strategic management accounting and define specific methodological aspects of using it in commercial banks. Methods. The study rests on the method of comparative analysis. Results. The paper covers two main approaches to the definition of strategic management accounting. The first approach is based on the consideration of strategic management accounting from the perspective of strategic management, the second one proceeds from the premise that strategic management accounting is an updated version of management accounting. Furthermore, the paper analyzes the opinions of various researchers on the definition of the strategic management accounting category and the relevance of implementation of management accounting in a commercial bank. Conclusions. Strategic management accounting is one of the most promising and developing area of management accounting that helps businesses to succeed. The findings may be useful for scholars and practitioners, wishing to better understand the theory of strategic management accounting.

APA, Harvard, Vancouver, ISO, and other styles

23

Bondarenko, O., and A. Titarenko. "ECONOMIC DEFINITION AND CLASSIFICATION OF INVENTORIES: ACCOUNTING AND MANAGERIAL ASPECTS." Investytsiyi: praktyka ta dosvid, no. 2 (February 5, 2020): 63. http://dx.doi.org/10.32702/2306-6814.2020.2.63.

Full text

APA, Harvard, Vancouver, ISO, and other styles

24

Williams, Sarah J. "ASSETS IN ACCOUNTING: REALITY LOST." Accounting Historians Journal 30, no. 2 (December 1, 2003): 133–74. http://dx.doi.org/10.2308/0148-4184.30.2.133.

Full text

Abstract:

While the contemporary view of assets in accounting is of ‘future economic benefits’, the appropriateness of this definition for financial reporting purposes continues to be questioned. Samuelson [1996, p. 156] argued that assets should be defined as ‘property rights’ while Schuetze [1993, p. 69] proposed that assets should be defined simply as cash, claims to cash and items that could be sold separately for cash. These notions are not new. Up until the latter part of the 19th century the emphasis in the accounting literature was on the recording of ‘property’ or ‘effects’, commonly understood to be things or rights which were exchangeable for cash. The aim of this paper is to trace changes in the definitional concept of assets in an attempt to discover why professional accounting bodies in the major English speaking countries have adopted the problematic abstract ‘future benefit’ notion, which is so far removed from the simple concept of assets as exchangeable things or rights. It is suggested that in the future financial reporting requirements for business entities include a statement of ‘separably exchangeable property’ and legal obligations at the reporting date.

APA, Harvard, Vancouver, ISO, and other styles

25

PODOLIANCHUK, Olena. "ACCOUNTING IN TAXATION OF ENTERPRISES." "EСONOMY. FINANСES. MANAGEMENT: Topical issues of science and practical activity", no. 1 (55) (May 27, 2021): 115–28. http://dx.doi.org/10.37128/2411-4413-2021-1-8.

Full text

Abstract:

The article analyzes the revenues of the consolidated budget of Ukraine and determines that budget revenues are growing, mainly due to taxes and fees. The normative definition of the terms «tax» and «collection» is revealed and the main characteristic features are outlined. A critical assessment of the essence of the characterized definitions was made and the inconsistency of the terminological apparatus was determined. It was found that the definitions take into account the principle of mandatory payment of tax or fee paid by a particular payer to a specific account of the allocation budget. The main criteria for distinguishing between direct and indirect taxes are highlighted: method of translation: direct – one participant in the calculation and payment, indirect – several participants; object of taxation: direct – from income, profit, property and resources, indirect – from the value of consumption or use of goods; subject of payment: direct is paid by the taxpayer – the manufacturer or seller, the owner of the goods, indirect – by the subject of the tax burden (the buyer who incurs costs). Taking into account the research of scientists and their own opinion, it is proposed to substantiate at the legislative level the terminology of definitions of direct and indirect taxes, as well as to outline a clear classification list. It is proved that accounting influences management decisions, as the received accounting information certifies the data on the activity of the enterprise and gives the chance to carry out further planning and control. It is determined that the purpose of accounting in taxation is to form a reliable and legally justified size of the tax base and determine the amounts of tax liabilities from taxes and fees for generalization in tax reporting for individual taxes. The accounting process of calculations for taxes and fees of business entities is outlined. It is proposed to separate the objects of taxation in the accounting policy of enterprises.

APA, Harvard, Vancouver, ISO, and other styles

26

Klonoski, Robert. "Defining Employee Benefits: A Managerial Perspective." International Journal of Human Resource Studies 6, no. 2 (April 24, 2016): 52. http://dx.doi.org/10.5296/ijhrs.v6i2.9314.

Full text

Abstract:

“Benefits” are offered to employees because they promote job satisfaction and increase organizational commitment. They are generally defined as forms of indirect or non-wage compensation, conceptualizations that are principally useful for accounting and tax purposes. A definition of “benefits” from a managerial perspective can help to clarify how they can be used to achieve employee satisfaction and commitment. This article includes a brief history of benefits, an international comparison of their usage, and a review of their most widely accepted definitions. A new definition of employee benefits is proposed.

APA, Harvard, Vancouver, ISO, and other styles

27

Bean, LuAnn, and Deborah W. Thomas. "THE DEVELOPMENT OF THE JUDICIAL DEFINITION OF MATERIALITY." Accounting Historians Journal 17, no. 2 (December 1, 1990): 113–23. http://dx.doi.org/10.2308/0148-4184.17.2.113.

Full text

Abstract:

Determining what should be considered a material item has been a problem for both the accounting profession and the courts. By reviewing the court cases involving the issue of materiality, the authors have determined where differences in the materiality standard as applied by the courts exist. The judicial definition of materiality has developed over time, and current trends with important variations are observed. Based upon the authors' analysis, the following judicial definition of materiality, with its possible variations, is suggested: Would the reasonable (or speculative) investor (or layman) consider important (or be influenced by) this information in determining his course of action?

APA, Harvard, Vancouver, ISO, and other styles

28

Krishnan, Gopal V., and Gnanakumar Visvanathan. "Does the SOX Definition of an Accounting Expert Matter? The Association between Audit Committee Directors' Accounting Expertise and Accounting Conservatism." Contemporary Accounting Research 25, no. 3 (September 1, 2008): 827–58. http://dx.doi.org/10.1506/car.25.3.7.

Full text

APA, Harvard, Vancouver, ISO, and other styles

29

WU, LIXIN, and DAWEI ZHANG. "xVA: DEFINITION, EVALUATION AND RISK MANAGEMENT." International Journal of Theoretical and Applied Finance 23, no. 01 (February 2020): 2050006. http://dx.doi.org/10.1142/s0219024920500065.

Full text

Abstract:

xVA is a collection of valuation adjustments made to the classical risk-neutral valuation of a derivative or derivatives portfolio for pricing or for accounting purposes, and it has been a matter of debate and controversy. This paper is intended to clarify the notion of xVA as well as the usage of the xVA items in pricing, accounting or risk management. Based on bilateral replication pricing using shares and credit default swaps, we attribute the P&L of a derivatives trade into the compensation for counterparty default risks and the costs of funding. The expected present values of the compensation and the funding costs under the risk-neutral measure are defined to be the bilateral CVA and FVA, respectively. The latter further breaks down into FCA, MVA, ColVA and KVA. We show that the market funding liquidity risk, but not any idiosyncratic funding risks, can be bilaterally priced into a derivative trade, without causing price asymmetry between the counterparties. We call for the adoption of VaR or CVaR methodologies for managing funding risks. The pricing of xVA of an interest-rate swap is presented.

APA, Harvard, Vancouver, ISO, and other styles

30

Ryan, Stephen G. "Accounting in and for the Subprime Crisis." Accounting Review 83, no. 6 (November 1, 2008): 1605–38. http://dx.doi.org/10.2308/accr.2008.83.6.1605.

Full text

Abstract:

ABSTRACT: This essay describes implications of the subprime crisis for accounting. First, I overview the institutional and market aspects of subprime lending with the greatest accounting relevance. Second, I discuss the critical aspects of FAS No. 157’s fair value definition and measurement guidance and explain the practical difficulties that have arisen in applying this definition and guidance to subprime positions during the crisis. I also raise a potential issue regarding the application of FAS No. 159’s fair value option. Third, I discuss issues that have arisen regarding sale accounting for subprime mortgage securitizations under FAS No. 140 and consolidation of securitization entities under FIN No. 46(R) associated with mortgage foreclosures and modifications. Fourth, I indicate ways that accounting academics can address the implications of the subprime crisis in their research and teaching.

APA, Harvard, Vancouver, ISO, and other styles

31

Парасоцкая, Н., N. Parasotskaya, Сергей Гуськов, and Sergei Guskov. "Accounting for Investments in Human Capital." Auditor 5, no. 1 (January 31, 2019): 31–37. http://dx.doi.org/10.12737/article_5c457f4e64cad1.24274990.

Full text

Abstract:

The article discusses the concept of human capital, the existing approaches to its assessment, provides a definition of this concept. The article also justifies the need to take into account investments in human capital, formulated specific proposals for its accounting in organizations with the opening of the corresponding special account.

APA, Harvard, Vancouver, ISO, and other styles

32

Bouchouicha, Ranoua, Lachlan Deer, Ashraf Galal Eid, Peter McGee, Daniel Schoch, Hrvoje Stojic, Jolanda Ygosse-Battisti, and Ferdinand M. Vieider. "Gender effects for loss aversion: Yes, no, maybe?" Journal of Risk and Uncertainty 59, no. 2 (October 2019): 171–84. http://dx.doi.org/10.1007/s11166-019-09315-3.

Full text

Abstract:

AbstractGender effects in risk taking have attracted much attention by economists, and remain debated. Loss aversion—the stylized finding that a given loss carries substantially greater weight than a monetarily equivalent gain—is a fundamental driver of risk aversion. We deploy four definitions of loss aversion commonly used in the literature to investigate gender effects. Even though the definitions only differ in subtle ways, we find women to be more loss averse than men according to one definition, while another definition results in no gender differences, and the remaining two definitions point to women being less loss averse than men. Conceptually, these contradictory effects can be organized by systematic measurement error resulting from model mis-specifications relative to the true underlying decision process.

APA, Harvard, Vancouver, ISO, and other styles

33

Talbot, Thomas R., James G. Johnson, Theodore Anders, and Rachel M. Hayes. "Comparison of NHSN-Defined Central Venous Catheter Day Counts with a Method that Accounts for Concurrent Catheters." Infection Control & Hospital Epidemiology 36, no. 1 (January 2015): 107–9. http://dx.doi.org/10.1017/ice.2014.7.

Full text

Abstract:

Central venous catheter (CVC) day definitions do not consider concurrent CVCs. We examined traditional CVC day counts and resultant central line-associated bloodstream infection (CLABSI) rates with a CVC day definition that included concurrent CVCs. Accounting for concurrent CVCs increased device day counts by 8.5% but only mildly impacted CLABSI rates.Infect Control Hosp Epidemiol 2015;36(1): 107–109

APA, Harvard, Vancouver, ISO, and other styles

34

Hall, Steven C. "Dividend Restrictions and Accounting Choices." Journal of Accounting, Auditing & Finance 9, no. 3 (July 1994): 447–63. http://dx.doi.org/10.1177/0148558x9400900305.

Full text

Abstract:

Accounting changes of firms surrounding a tightening of the dividend constraint are examined for evidence of debt-contract-induced, income-increasing accounting changes. No meaningful difference in the number of material income-increasing accounting changes was detected between the sample of firms experiencing near-binding dividend constraints and a control group of firms. Weak evidence suggests that these results may be sensitive to the definition of near-binding and the persistence of the firm's downturn.

APA, Harvard, Vancouver, ISO, and other styles

35

KURITZKES, ANDREW. "Operational Risk Capital: A Problem of Definition." Journal of Risk Finance 4, no. 1 (April 2002): 47–56. http://dx.doi.org/10.1108/eb022954.

Full text

APA, Harvard, Vancouver, ISO, and other styles

36

Murthy, Uday S. "Researching at the Intersection of Accounting and Information Technology: A Call for Action." Journal of Information Systems 30, no. 2 (February 1, 2016): 159–67. http://dx.doi.org/10.2308/isys-51413.

Full text

Abstract:

ABSTRACT In this commentary, I argue for a more focused definition of accounting information systems (AIS) as a field at the intersection of accounting and information systems. I contend that the lack of a focused definition is a significant factor leading to some of the more troubling trends affecting academic research in AIS. These trends include the relative paucity of AIS research appearing in the so-called “premier” journals in accounting, the relatively small number of active academic researchers in the field, the decline in the number of doctoral students focusing specifically on AIS research, and the difficulty in distinguishing AIS research from the scholarship in the closely related field of “pure” information systems. I present evidence from an analysis of keywords and journal citations to support my contention that extant published AIS research lacks focus. I argue that a more focused definition of AIS will help the field flourish and suggest such a definition that highlights both the accounting and the information systems aspects of the field.

APA, Harvard, Vancouver, ISO, and other styles

37

Slutskyi, Yevhen. "Evaluation as a method of accounting: historical aspects of concept definition." Socio-Economic Research Bulletin, no. 2(61) (August 17, 2016): 235–48. http://dx.doi.org/10.33987/vsed.2(61).2016.235-248.

Full text

APA, Harvard, Vancouver, ISO, and other styles

38

Zhilkin, M. G., and E. A. Dotsenko. "Criminal Manifestations in the Consumer Market: Problems of Definition and Accounting." Siberian Law Herald 1 (2021): 50–56. http://dx.doi.org/10.26516/2071-8136.2021.1.50.

Full text

Abstract:

The problem of the lack of a uniform approach to classifying criminal manifestations as a group of crimes and offenses in the consumer market is revealed. The high relevance of this issue is noted, due to the interest in it from law enforcement and Supervisory authorities. Based on the current legislation, criminal law and economic doctrine, the discussion issues related to the concept of the consumer market are considered, and its significance in the formation of the concept of crimes in the consumer market is established. It is established that crimes on the consumer market, being potentially dangerous, from the point of view of the possibility of causing harm to the life and health of citizens, damage to property owners, harm to the health of the population as a whole, require preventive measures by law enforcement agencies aimed at preventing the occurrence of further negative consequences. It is concluded that the presence of a victim is not a mandatory criterion for classifying an act as committed on the consumer market. An algorithm has been developed that allows accounting entities to apply a unified approach to classifying relevant acts.

APA, Harvard, Vancouver, ISO, and other styles

39

BALTABEKOV, Mark. "EVOLUTION OF THEORETICAL APPROACHES OF DEFINITION OF AN ASSET IN INTERNATIONAL FINANCIAL REPORTING STANDARDS." Economy of Ukraine 2019, no. 4 (May 3, 2019): 29–41. http://dx.doi.org/10.15407/economyukr.2019.04.029.

Full text

Abstract:

The author establishes a goal to analyze evolution of asset’s definition in professional activity of International Accounting Standards Board and to demonstrate the processes underlying the decision-making activities have been done by its experts. The article describes in chronological order how financial accounting experts introduced improvements on asset’s definition from one meeting to another and what kind of ideas of economic and semantic nature were used to back up those improvements. The author also sheds light on and scrutinizes a few papers adopted by International Accounting Standards Board and some other accounting bodies that provided the process of evolution of an asset’s definition with relevant concepts and ideas. The article discusses fundamental principles of financial accounting in regards of interrelations between economic benefits and an asset followed by analyzing of related doctrinal teachings of western theoreticians thereto. It was stated that most of theoreticians support the idea that asset and economic benefits are totally different phenomena and article promotes some arguments why this position is true. The author also draws a theoretical conclusion that economic benefits always flow to the entity in case of usage or selling of an asset, but these benefits are generated either in a form of economic benefits as itself or in a form of asset. The article provides a brief analysis of characteristics of a right having a potential to produce economic benefits and what consequences a new definition of an asset can have on accounting treatment in case of shifting away from accounting for physical objects and toward accounting for a right or a set of rights.

APA, Harvard, Vancouver, ISO, and other styles

40

Legenzova, Renata. "A Concept of Accounting Quality from Accounting Harmonisation Perspective." Economics and Business 28, no. 1 (April 1, 2016): 33–37. http://dx.doi.org/10.1515/eb-2016-0005.

Full text

Abstract:

Abstract The aim of this paper is to assess if and how a concept of accounting quality differs from perspectives of various types of organisations affected by the accounting harmonisation process. Accounting harmonisation is commonly associated with worldwide adoption of IFRS by public interest companies. However, in the EU this process is much broader and also involves efforts to harmonise accounting standards for non-listed companies and public sector organisations. Analysis of the previous scientific research revealed that accounting quality was commonly assessed from IFRS users’ perspective and approximated with the quality of financial statements. However, based on the interviews with experts of Lithuanian accounting market, the concept of accounting quality for small and medium companies and public sector institutions is ambiguous and still needs to be clarified. Definition of accounting quality only as the quality financial statements is too narrow as financial disclosure is not that important for such companies. For non-listed companies and public sector organisations, other aspects and factors, such as qualification of accountants, supervision of accounting and reporting, overall and managers’ perspective on importance of accounting, have more importance while defining accounting quality.

APA, Harvard, Vancouver, ISO, and other styles

41

Krahé, Max, and Philippa Sigl-Glöckner. "Die Definition einer zukunftsfähigen Finanzpolitik." Wirtschaftsdienst 101, no. 7 (July 2021): 497–500. http://dx.doi.org/10.1007/s10273-021-2954-x.

Full text

APA, Harvard, Vancouver, ISO, and other styles

42

Adhikara, MF Arrozi. "Creative Accounting: Apakah Suatu Tindakan Ilegal?" AKRUAL: Jurnal Akuntansi 2, no. 2 (April 4, 2011): 109. http://dx.doi.org/10.26740/jaj.v2n2.p109-135.

Full text

Abstract:

AbstractThis paper aims to explore the environment and the implementation of creative accounting events related to the context of ethical behavior and find solutions and ways to deal with matters creative accounting. Exploration carried out related to the definition of creative accounting, creative accounting in nature, ethics, reason for doing creative accounting practices, process behavior in creative accounting, as well as some summary results of empirical research about the events of creative accounting. Recent findings in this paper is to provide solutions and ways to prevent and solve problems in creative accounting accounting practices.

APA, Harvard, Vancouver, ISO, and other styles

43

Lazzaretto, A., and A. Macor. "Direct Calculation of Average and Marginal Costs From the Productive Structure of an Energy System." Journal of Energy Resources Technology 117, no. 3 (September 1, 1995): 171–78. http://dx.doi.org/10.1115/1.2835337.

Full text

Abstract:

Most of the thermoeconomic accounting and optimization methods for energy systems are based upon a definition of the productive purpose for each component. On the basis of this definition, a productive structure of the system can be defined in which the interactions among the components are described by their fuel product. The aim of this work is to calculate marginal and average unit costs of the exergy flows starting from their definitions by a direct inspection of the productive structure. As a main result, it is noticed that the only differences between marginal and average unit cost equations are located in the capital cost terms of input-output cost balance equations of the components.

APA, Harvard, Vancouver, ISO, and other styles

44

Poutník, Lukáš. "Basic differences in the definition of fixed assets between Czech accounting standards and International public sector accounting standards." Český finanční a účetní časopis 2018, no. 2 (July 1, 2018): 5–23. http://dx.doi.org/10.18267/j.cfuc.510.

Full text

APA, Harvard, Vancouver, ISO, and other styles

45

Hermanson, Heather M. "An Analysis of the Demand for Reporting on Internal Control." Accounting Horizons 14, no. 3 (September 1, 2000): 325–41. http://dx.doi.org/10.2308/acch.2000.14.3.325.

Full text

Abstract:

The purpose of this study is to analyze the demand for reporting on internal control. Nine financial statement user groups were identified and surveyed to determine whether they agree that: (1) management reports on internal control (MRIC) are useful, (2) MRICs influence decisions, and (3) financial reporting is improved by adding MRICs. In addition, the paper examined whether responses varied based on: (1) the definition of internal control used (manipulated as broad, operational definition vs. narrow, financial-reporting definition) and (2) user group. The results indicate that financial statement users agree that internal controls are important. Respondents agreed that voluntary MRICs improved controls and provided additional information for decision making. Respondents also agreed that mandatory MRICs improved controls, but did not agree about their value for decision making. Using a broad definition of controls, respondents strongly agreed that MRICs improved controls and provided a better indicator of a company's long-term viability. Executive respondents were less likely to agree about the value of MRICs than individual investors and internal auditors.

APA, Harvard, Vancouver, ISO, and other styles

46

Saraswati, Erwin. "CARBON ACCOUNTING, DISCLOSURE AND MEASUREEMENT: A Systematic Literature Review." International Journal of Accounting and Business Society 28, no. 2 (August 1, 2020): 17–44. http://dx.doi.org/10.21776/ub.ijabs.2020.28.2.2.

Full text

Abstract:

Purpose — This research aims to support Sustainable Development Goals specifically to reduce carbon emission. Design/methodology/approach — Systematical literature review was used as a research method, evaluated and analyzed as much as 17 articles. Findings — The result indicate that mitigation is more preferable than adaptation in case of carbon emission accounting definition. Stakeholders were involved to applied carbon disclosure which support the stakeholder theory, while measurement of carbon emission found that carbon-footprint approach is more widely used by organizations. Practical Implications — Environmental field become one of the SDG’s (Sustainable Development Goals) objectiveas it is related to the climate change caused by carbon emission that significantly increase from 1990’s. Originality/value — This research delivers concept, definition, practice, and measurement of gas emission based on previous research result (by several researchers/research paper) in various countries.

APA, Harvard, Vancouver, ISO, and other styles

47

Saraswati, Erwin. "CARBON ACCOUNTING, DISCLOSURE AND MEASUREEMENT: A Systematic Literature Review." International Journal of Accounting and Business Society 28, no. 2 (August 1, 2020): 17–44. http://dx.doi.org/10.21776/ub.ijabs.2020.28.2.2.

Full text

Abstract:

Purpose — This research aims to support Sustainable Development Goals specifically to reduce carbon emission. Design/methodology/approach — Systematical literature review was used as a research method, evaluated and analyzed as much as 17 articles. Findings — The result indicate that mitigation is more preferable than adaptation in case of carbon emission accounting definition. Stakeholders were involved to applied carbon disclosure which support the stakeholder theory, while measurement of carbon emission found that carbon-footprint approach is more widely used by organizations. Practical Implications — Environmental field become one of the SDG’s (Sustainable Development Goals) objectiveas it is related to the climate change caused by carbon emission that significantly increase from 1990’s. Originality/value — This research delivers concept, definition, practice, and measurement of gas emission based on previous research result (by several researchers/research paper) in various countries.

APA, Harvard, Vancouver, ISO, and other styles

48

Eccles, Timothy, and Andrew Holt. "Accounting for investment properties in the UK: problems of definition and implementation." Briefings in Real Estate Finance 1, no. 2 (September 2001): 122–34. http://dx.doi.org/10.1002/bref.23.

Full text

APA, Harvard, Vancouver, ISO, and other styles

49

Chepulyanis, Anton, Natalia Mokina, and Irina Vlasova. "Financial Condition as an Object of Accounting and Analytical Support and Internal Control." SHS Web of Conferences 93 (2021): 02009. http://dx.doi.org/10.1051/shsconf/20219302009.

Full text

Abstract:

The article presents theoretical and organizational and methodological aspects of accounting and analytical support and internal control of the financial condition of the organization. The authors highlight the main directions of interpretation of the definition of "financial condition", and provide the author's definition of this category. The paper describes the process of information support for managing the financial condition of an organization, and reveals its main blocks. The article also provides a methodology for accounting and analytical support of the financial condition forecasting process.

APA, Harvard, Vancouver, ISO, and other styles

50

Abou Taleb, Mona, Brian Gibson, and Martin Hovey. "Fifty Years of Sustainability Accounting: Does Accounting for Income in Business Sustainability Really Exist?" International Journal of Accounting and Financial Reporting 1, no. 1 (January 14, 2015): 36. http://dx.doi.org/10.5296/ijafr.v5i1.6726.

Full text

Abstract:

The major challenges faced in the area of accounting for sustainability are the complexity and uncertainty of the subject matter, specially the lack of a clearly understood definition of sustainable development (SD). Further, the aspect of economic or income sustainability is one of the important measures of SD that can be achieved through the implementation of the concept of environmental management accounting (EMA). However, by taking an overview through the literature of accounting for business sustainability, the outcome of this paper indicates that the majority of literature on the financial or economic aspects of business sustainability focuses on the cost side and how to measure it either in monetary units or in non-monetary units while totally neglecting the revenue side either for business, environment, or society.

APA, Harvard, Vancouver, ISO, and other styles

Journal articles on the topic 'Definition of accounting'

Create a spot-on reference in APA, MLA, Chicago, Harvard, and other styles