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Journal articles on the topic 'Development of accounting'

Author: Grafiati

Published: 4 June 2021

Last updated: 9 February 2022

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1

Hsieh, Chang-Tai, and Peter J. Klenow. "Development Accounting." American Economic Journal: Macroeconomics 2, no. 1 (January 1, 2010): 207–23. http://dx.doi.org/10.1257/mac.2.1.207.

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Researchers have made much progress in the past 25 years in accounting for the proximate determinants of income levels: physical capital, human capital, and Total Factor Productivity (TFP). But we still know little about why these factors vary. We argue that TFP exerts a powerful influence on output not only directly, but also indirectly, through its effect on physical and human capital accumulation. We discuss why TFP varies across countries, highlighting misallocation of inputs across firms and industries as a key determinant. (JEL E22, E23, F21, F35, O10, O40)

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2

Ordynskaya, Marina Evgenievna. "Development of the Accounting Concept for Sustainable Enterprise Development." Revista Gestão Inovação e Tecnologias 11, no. 3 (June 30, 2021): 1752–61. http://dx.doi.org/10.47059/revistageintec.v11i3.2048.

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Ordynskaya, Marina Evgenievna. "Development of the Accounting Concept for Sustainable Enterprise Development." Revista Gestão Inovação e Tecnologias 11, no. 3 (June 30, 2021): 2118–27. http://dx.doi.org/10.47059/revistageintec.v11i3.2078.

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Makarenko, Inna, and Alex Plastun. "The role of accounting in sustainable development." Accounting and Financial Control 1, no. 2 (June 8, 2017): 4–12. http://dx.doi.org/10.21511/afc.01(2).2017.01.

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Ideology of Sustainable Development and Sustainable Development Goals influence the transformation of business processes in the companies. Professional accountants are important part of this transformation. In this paper the role of accounting in Sustainable Development Goals achievement is discussed. Different approaches to structuring the role of professional accountants in Sustainable Development are investigated. Among them are types of roles that perform accountants, their professional functions, skills and competencies in the corporate environment. As the result a holistic vision of the role of accounting in sustainable development in the new economic conditions is provided.

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Savchenko, Vera, Oleksandr Gai, and Oksana Yurchenko. "Accounting theories and their impact on the formation and development of social expenditure accounting." Central Ukrainian Scientific Bulletin. Economic Sciences, no. 4(37) (September 28, 2020): 251–58. http://dx.doi.org/10.32515/2663-1636.2020.4(37).251-258.

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The article considers the essence of accounting theories, approaches to their separation, the relationship of accounting and economic theories, and the direction of development of accounting theories in accordance with the needs of economic and social development. The approaches to the classification of accounting theories are generalized, as well as the approaches to the interpretation of «accounting theory», the peculiarities of the interpretation of the subject of accounting from the point of view of different accounting theories are revealed and the objectivity of expansion of accounting objects is substantiated. In the context of the formation and development of accounting theories, the category of «social costs» is considered as an accounting object.

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Feeney, Orla, and Bernard Pierce. "Accounting and new product development." Qualitative Research in Accounting & Management 15, no. 2 (June 18, 2018): 251–79. http://dx.doi.org/10.1108/qram-05-2017-0045.

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PurposeThe traditional view of accounting as something that constrains innovation and conflicts with creativity is giving way to a more contemporary belief that accounting can enable innovation and support the innovative process. This paper aims to examine this evolving relationship between accounting and new product development (NPD) by exploring how interactions between NPD participants at various stages of the NPD process help to achieve the appropriate balance between firmness and flexibility which is necessary for NPD success.Design/methodology/approachA case study method is adopted. Strong structuration theory (SST) is used to examine the complex interactions that take place between managers at various stages in the NPD process, while the concept of minimal structures is drawn upon to explore how these interactions influence the role of accounting in NPD and help to achieve the desired balance between firmness and flexibility.FindingsThe findings of the study reveal that the use of accounting information in NPD is not necessarily prescriptive or normative but is embedded in the everyday interactions taking place throughout the organisation. Formal accounting information, which could be characterised as “push” information, is prepared and presented by the accountant as a formal requirement of NPD, where it is relied upon by the NPD Steering Committee to make stage-gate decisions in the latter stages of the process. This formal accounting information supports the technical structures within the minimal structures framework. Informal accounting information, which could be characterised as “pull” information, is prepared and used by the NPD team to make decisions from the early stages of NPD, often before the formal process has even begun. This information is regarded as a language or given understanding, and is often not even recognised as accounting information by those using it. This type of internalised language formulates the social structures discussed within the minimal structures framework. Together, the formal and informal use of accounting information, and the interactions implicated therein, provides the organisation with the appropriate balance of firmness and flexibility required to effectively govern the NPD process.Originality/valueThe paper contributes to accounting and innovation literature by using SST and minimal structures to explore interpersonal interactions in an NPD context.

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Shumilin, Petr, Irina Sabel'nik, Ekaterina Reznichenko, Alina Sumatokhina, and Anna Kirichenko. "Accounting development in agribusiness." Proceedings of the Kuban State Agrarian University 1, no. 83 (2020): 57–62. http://dx.doi.org/10.21515/1999-1703-83-57-62.

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8

Ляхович, Галина Іванівна. "Accounting organizing development tendencies." JOURNAL OF ZHYTOMYR STATE TECHNOLOGICAL UNIVERSITY. SERIES: ECONOMICS, no. 4(82) (December 28, 2017): 42–47. http://dx.doi.org/10.26642/jen-2017-4(82)-42-47.

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9

Mukhametzyanov, Rinaz Z., Fatih Sh Nugaev, and Lyaisan Z. Muhametzyanova. "History of Accounting Development." Journal of History Culture and Art Research 6, no. 4 (September 30, 2017): 1227. http://dx.doi.org/10.7596/taksad.v6i4.1163.

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Ashraf, Junaid, and WaQar I. Ghani. "Accounting development in Pakistan." International Journal of Accounting 40, no. 2 (June 2005): 175–201. http://dx.doi.org/10.1016/j.intacc.2005.01.010.

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11

Karpova, Vlada, Tetjana Serikova, and Viktoriia Tyschenko. "Management of the development of the accounting and tax accounting system for forward and futures contracts." Development Management 17, no. 2 (August 7, 2019): 17–25. http://dx.doi.org/10.21511/dm.17(2).2019.03.

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In the modern conditions of economic development management in Ukraine, forward and futures contracts allow for reducing risks of price fluctuations that are necessary for economic entities under growing inflation. The number of concluded deals with futures is constantly decreasing, which is influenced by the lack of legal regulation of the taxation of derivatives transactions in Ukraine. Therefore, the purpose of the study is to determine the directions of development of the tax and accounting system for forward and futures contracts. The subject of the study is the methodical provision of tax and accounting for forward and futures contracts. The theoretical and methodological basis of the research is the position of modern economic theory, legislative, normative and instructional documents on taxation. According to the results of the study, accounting and tax accounting for forward and futures contracts is included in the enterprise accounting system. The management of this system is carried out through the improvement of regulations that regulate at the legislative level the tax and accounting of forward and futures contracts. The authors found that at present, in Ukraine, the procedure for accounting for forward and futures contracts is not clearly regulated at the legal level in Ukraine. The analysis showed that the national accounting provisions (standards) contain insufficient information regarding the disclosure of such transactions in the entity’s accounting records. In order to solve these problems, an original systematization of accounting rules for forward and futures contracts based on international financial reporting standards is proposed. The systematization of regulatory accounting rules can be used in the development of methodological recommendations that regulate the accounting of forward and futures contracts in Ukraine. This will solve the problems that exist at this time in managing the development of accounting and tax accounting for forward and futures contracts.

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Edwards, John Richard, Trevor Boyns, and Malcolm Anderson. "BRITISH COST ACCOUNTING DEVELOPMENT: CONTINUITY AND CHANGE." Accounting Historians Journal 22, no. 2 (December 1, 1995): 1–41. http://dx.doi.org/10.2308/0148-4184.22.2.1.

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This paper uses the archival records of three entities successively carrying on coal and ironmaking activities at Staveley between 1838–1900, together with the findings from earlier research, to explore the costing information generated over the period 1690–1900. We find a system of cost accounting, broadly defined, in operation throughout the period, a large measure of continuity concerning its basic features, and innovations made from time to time presumably designed to improve its usefulness. The paper uses the results of this and earlier research to explore the nature of accounting change and draws attention to possible differences in the path of development between countries. Further, we assess the significance of our findings for present ideas concerning the development of cost accounting systems in Britain and the U.S., and argue for a broader view to be taken by researchers into the nature of management accounting's development.

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Bebbington, Jan, and Jeffrey Unerman. "Achieving the United Nations Sustainable Development Goals." Accounting, Auditing & Accountability Journal 31, no. 1 (January 15, 2018): 2–24. http://dx.doi.org/10.1108/aaaj-05-2017-2929.

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Purpose The purpose of this paper is to establish and advance the role of academic accounting in the pursuit of the United Nations Sustainable Development Goals (SDGs), which are regarded as the most salient point of departure for understanding and achieving environmental and human development ambitions up to (and no doubt beyond) the year 2030. Design/methodology/approach This paper provides a synthesis of interdisciplinary perspectives on sustainable development and integration of this with the accounting for sustainability literature. In addition, potential accounting research contributions are proposed so as to support the development of new research avenues. Findings Existing research in accounting that is relevant to individual SDGs serves as an initial link between them and the accounting discipline. At the same time, the SDGs focus highlights new sites for empirical work (including interdisciplinary investigations) as well as inviting innovation in accounting theoretical frameworks. Moreover, the SDGs provide a context for (re)invigorating accounting’s contribution to sustainable development debates. Originality/value This is the first paper to explore the roles academic accounting can play in furthering achievement of the SDGs through enhanced understanding, critiquing and advancing of accounting policy, practice and theorizing. It is also the first paper to propose a research agenda in this area.

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14

Yelsukova, T. "Development of the method of management accounting ТА (throughput accounting)." NEW UNIVERSITY: ECONOMICS & LAW, no. 9 (September 30, 2014): 28–31. http://dx.doi.org/10.15350/2221-7347.2014.9.0006.

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15

Ogawa, Kiyoshi. "The Development of International Accounting." TRENDS IN THE SCIENCES 6, no. 6 (2001): 76–78. http://dx.doi.org/10.5363/tits.6.6_76.

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16

Zimakova, L. A., E. V. Kuleshova, and M. V. Zhilnikova. "DEVELOPMENT STAGES OF ACCOUNTING AUTOMATION." Вестник Алтайской академии экономики и права 1, no. 3 2020 (2020): 58–65. http://dx.doi.org/10.17513/vaael.1016.

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17

Schoellman, Todd. "Education Quality and Development Accounting." Review of Economic Studies 79, no. 1 (August 19, 2011): 388–417. http://dx.doi.org/10.1093/restud/rdr025.

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18

Koch, Wilfried. "Development Accounting with Spatial Effects." Spatial Economic Analysis 3, no. 3 (November 2008): 321–42. http://dx.doi.org/10.1080/17421770802353733.

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19

Sidornya, A. "Accounting engineering for sustainable development." SHS Web of Conferences 35 (2017): 01134. http://dx.doi.org/10.1051/shsconf/20173501134.

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20

Klychova, Guzaliya, Alsu Zakirova, Al'fiya Yusupova, and Inzilya Hayrullina. "ACCOUNTING DEVELOPMENT UNDER ORGANIC AGRICULTURE." Vestnik of Kazan State Agrarian University 14, no. 4 (April 12, 2020): 114–21. http://dx.doi.org/10.12737/2073-0462-2020-114-121.

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Organic production refers to the rapidly growing sector of world agriculture. As the number of participants in organic agriculture increases, many questions arise related to the methodology for accounting for production processes. The article discusses the principles of accounting in agricultural enterprises that are engaged in organic production in parallel with the “traditional”. If organic farming is the only production activity, all operations are accounted for using standard accounts. For enterprises combining intensive production with organic, it is proposed to open additional sub-accounts for synthetic accounts established by the Chart of Accounts for Accounting of the Financial and Economic Activities of Organizations and Agribusiness Organizations. Additional sub-accounts are recommended to be opened on accounts of materials, finished products, animals for growing and fattening, the main herd, production costs, etc. Grouping information on the above accounts allows you to get information about: the quantity and cost of materials used for organic farming; on the quantity and value of the resulting finished organic products; about the composition and number of animals used for the production of organic products. All operations on the movement (receipt, movement, expenditure) of stocks, finished products and animals are made out by primary accounting documents. To summarize the information, internal standard reports are compiled - balance-sheet statements. The article presents schemes reflecting the procedure for generating information on organic production with the indication of subaccounts of accounting, on which information from primary documents related to operations of receipt and disposal of assets produced in an organic way is accumulated.

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21

Gundlach, E., D. Rudman, and L. Wößmann. "Second thoughts on development accounting." Applied Economics 34, no. 11 (July 2002): 1359–69. http://dx.doi.org/10.1080/00036840110096327.

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22

Thompson, Wilbur R., and Philip E. Thompson. "Accounting for Municipal Economic Development." Journal of Urban Affairs 8, no. 2 (March 1986): 47–66. http://dx.doi.org/10.1111/j.1467-9906.1986.tb00141.x.

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23

Yulianto, H. D., and O. Pratiwi. "Accounting Science with Technological Development." IOP Conference Series: Materials Science and Engineering 662 (November 20, 2019): 062009. http://dx.doi.org/10.1088/1757-899x/662/6/062009.

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24

Mashayekhi, Bita, and Shahnaz Mashayekh. "Development of accounting in Iran." International Journal of Accounting 43, no. 1 (March 2008): 66–86. http://dx.doi.org/10.1016/j.intacc.2008.01.004.

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Hidalgo-Cabrillana, Ana, Zoë Kuehn, and Cristina Lopez-Mayan. "Development accounting using PIAAC data." SERIEs 8, no. 4 (September 23, 2017): 373–99. http://dx.doi.org/10.1007/s13209-017-0162-0.

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26

Lee, Chi-Wen Jevons. "Accounting infrastructure and economic development." Journal of Accounting and Public Policy 6, no. 2 (1987): 75–85. http://dx.doi.org/10.1016/0278-4254(87)90007-x.

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27

McCallum, C. "Accounting for research and development." British Accounting Review 22, no. 1 (March 1990): 91–92. http://dx.doi.org/10.1016/0890-8389(90)90121-w.

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Armstrong, Mary Beth. "Moral development and accounting education." Journal of Accounting Education 5, no. 1 (March 1987): 27–43. http://dx.doi.org/10.1016/0748-5751(87)90036-4.

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Lassou, Philippe J. C., Trevor Hopper, and Collins Ntim. "Accounting and development in Africa." Critical Perspectives on Accounting 78 (July 2021): 102280. http://dx.doi.org/10.1016/j.cpa.2020.102280.

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Williams, Alexander, and Ellen Dolan. "Development Based on Cloud Accounting as Accountant Reconciliation Media on Collage." IAIC Transactions on Sustainable Digital Innovation (ITSDI) 1, no. 2 (April 30, 2020): 185–96. http://dx.doi.org/10.34306/itsdi.v1i2.151.

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In the process of academic activities, has staff that are structured in an organizational structure to provide excellent service. With the aim of succeeding all activities that are running, and having their respective functional duties, one of them is the head of finance. The head of finance is obliged to report all income and expenses that are needed by collages. Where the financial statements are reported monthly to top management such as the Director of Perguruan Tinggi Raharja The financial report can be said to be accurate if it has passed the final process of reconciliation. Reconciliation is an adjustment of the balance between bank balances and transaction data that we have. There are 8 (eight) financial statement processes until finally Reconciliation is carried out. However, the flow of the reconciliation process can be said to be still semi-conventional and lack the use of existing technology. In this study, 3 (three) problems were identified regarding the reconciliation process which had an impact on the accuracy of financial statements. Where in the reconciliation process accountants enter payment data input and data matching manually so that it requires a long time in the balance balance amount. With financial reports that are faster and more accurate, of course the work can be assessed as effective and efficient according to the time specified. The use of cloud accounting in the reconciliation process is expected to better assist accountants in real terms. So that in the process of reconciliation the accountant gets a financial report that is accurate and effective and efficient in time. This research is of course motivated by accountants in reconciliation activities that are still manually at College. Problems like this, with the use of cloud accounting in financial reports, are a new breakthrough for Perguruan Tinggi Raharja. By conducting 5 (five) literature reviews on reconciliation and cloud accounting to help the performance of accountants in obtaining financial reports. The final result of this study is the implementation of a cloud accounting system at collages in reconciliation activities by accountants.

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Frankel, S. Herbert. "GDP Accounting." Economic Affairs 14, no. 2 (February 1994): 49. http://dx.doi.org/10.1111/j.1468-0270.1994.tb00183.x.

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NECHITA, Elena. "Analysis of the Relationship between Accounting and Sustainable Development. The Role of Accounting and Accounting Profession on Sustainable Development." Audit Financiar 17, no. 155 (August 2019): 520–36. http://dx.doi.org/10.20869/auditf/2019/155/021.

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Bauchadze, Besik. "Perspectives and Trends in Development of Management Accounting in Georgia." Collection of Scientific Works of Kirovohrad National Technical University. Economic Sciences, no. 33 (2018): 130–35. http://dx.doi.org/10.32515/2413-340x.2018.33.130-135.

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Uyar, Metin. "The management accounting and the business strategy development at SMEs." Problems and Perspectives in Management 17, no. 1 (January 10, 2019): 1–10. http://dx.doi.org/10.21511/ppm.17(1).2019.01.

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The purpose of this study is to determine the relationship between management accounting practices and strategy development in SMEs. SMEs are among the main actors of economic development and growth. To determine the right strategies in a variable and competitive market, the qualitative and quantitative knowledge produced by the accounting system is needed. The management accounting system can influence managerial decisions, change strategies, and affect the performance of the firm through its extensive practices. Using the multivariate statistical analyses, the results of the applied studies for SMEs show that the management accounting system’s planning and control, cost management, and performance measurement and evaluation functions significantly affect which strategy the firms will implement. According to the research, the management accounting practices used by SMEs are related to the company strategies they have taken, and these actions have been reached as an effect on the strategies of the companies.

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Kh.N., Jamalov, and Abdullayev A.B. "Development Of The Methodology Of Accounting Expertise Of Tax Obligations." American Journal of Management and Economics Innovations 3, no. 05 (May 31, 2021): 151–63. http://dx.doi.org/10.37547/tajmei/volume03issue05-23.

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The appointment of an accounting expertise is now becoming increasingly popular, since proof of tax violations is impossible without the use of professional skills and knowledge in the field of accounting and taxation. To produce a new methodological toolkit, an examination of tax liabilities, a logical model for organizing and conducting an accounting examination of tax liabilities, and a method of applying analytical procedures for identifying objects and cases of illegal actions related to understating the taxable base for VAT and income tax have been developed.

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Jiang, Shui. "Thoughts on the Development of Accounting under the Background of Informationization." E3S Web of Conferences 218 (2020): 01016. http://dx.doi.org/10.1051/e3sconf/202021801016.

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In the present era, information technology continues to develop in-depth. Some new technologies , such as Big Data and cloud computing are emerging, constantly changing our lives. In this context, information technology has gradually penetrated the accounting field, profoundly changing the accounting industry’s development process, and has brought huge challenges to accountants. This paper addresses the challenges that information technology brings to the accounting industry and gives corresponding countermeasures to promote accounting’s better development.

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Shui, Jiang. "Thoughts on the Development of Accounting under the Background of Informationization." E3S Web of Conferences 235 (2021): 03089. http://dx.doi.org/10.1051/e3sconf/202123503089.

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In the present era, information technology continues to develop in-depth. Some new technologies, such as Big Data and cloud computing are emerging, constantly changing our lives. In this context, information technology has gradually penetrated the accounting field, profoundly changing the accounting industry’s development process, and has brought huge challenges to accountants. This paper addresses the challenges that information technology brings to the accounting industry and gives corresponding countermeasures to promote accounting’s better development.

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38

Cairns, Robert D. "On accounting for sustainable development and accounting for the environment." Resources Policy 31, no. 4 (December 2006): 211–16. http://dx.doi.org/10.1016/j.resourpol.2007.02.002.

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Chan, James L. "New development: China promotes government financial accounting and management accounting." Public Money & Management 35, no. 6 (August 26, 2015): 451–54. http://dx.doi.org/10.1080/09540962.2015.1083692.

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Abdulrahaman, Salmanulfarisi. "Accounting Cycle and the Development of Accounting Practices in Nigeria." Nigerian Chapter of Arabian Journal of Business and Management Review 1, no. 1 (December 2012): 36–43. http://dx.doi.org/10.12816/0003607.

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41

Hopper, Trevor, John Storey, and Hugh Willmott. "Accounting for accounting: Towards the development of a dialectical view." Accounting, Organizations and Society 12, no. 5 (January 1987): 437–56. http://dx.doi.org/10.1016/0361-3682(87)90030-4.

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Robson, Keith. "Accounting Policy Making and "Interests": Accounting for Research and Development." Critical Perspectives on Accounting 4, no. 1 (March 1993): 1–27. http://dx.doi.org/10.1006/cpac.1993.1001.

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D. Carnegie, Garry. "Historiography for accounting." Accounting, Auditing & Accountability Journal 27, no. 4 (April 29, 2014): 715–55. http://dx.doi.org/10.1108/aaaj-08-2013-1430.

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Purpose – The purpose of this paper is to examine the historiographic writings for accounting concerned with the craft of researching and writing history, published in the English-language, across a period of 30 years from 1983 to 2012. The study's aim is three-fold: first, to review the literature pertaining to the writing of accounting history and to identify key developments and trends; second, to identify the contributors to this literature and their publication outlets and third, to analyze citations to identify individuals or groups who have gained traction in accounting historiography. Design/methodology/approach – An essay focusing on developments in the accounting historiography literature as well as a review of some key thoughts or issues in present-day accounting historiography. Findings – The study shows that a key development in the accounting historiography literature during this period has been the advent of new accounting history, which has contributed much theoretical and topical diversity in historical accounting research and an acceptance of the role of oral history as a means of expanding the archive. Research limitations/implications – The present study, with its focus on contributions on the craft of researching and writing history, does not itself examine actual research studies which have been undertaken on accounting's past across the same period of time. Originality/value – The study may assist in making the contributions examined more generally assessable and comprehensible to researchers to both explore and re-explore and may even contribute to the development of further contributions on accounting historiography to guide the approaches to, and direction of, historical accounting research in future.

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

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

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Ganis Sukoharsono, Eko. "Industrial revolution 4.0 and the development of accounting information system: an imaginary dialogue." International Journal of Engineering & Technology 9, no. 2 (May 7, 2020): 474. http://dx.doi.org/10.14419/ijet.v9i2.29553.

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The paper is an imaginary dialogue on industrial revolution 4.0 (IR4.0) and the development of accounting information system. It explicates a thought of changing on accounting information system in the era of industry 4.0. The imaginary dialogue is between Accountant and Industrialist, both are concerned on the movement of industry 4.0 and accounting information system approach. Its aim is to explore the connection between IR4.0 and the development of AIS. IR4.0 characterized by Interoperability, Virtualization, Decentralization, Real Time Capability, Service Orientation, and Modularity significantly contributes the accuracy and timeliness of accounting information and the quality of AIS.

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Zimina, E. V., and O. A. Frolova. "Comparative Characteristics of Professional Accounting Judgments Classification Features." Accounting. Analysis. Auditing 7, no. 1 (March 5, 2020): 6–14. http://dx.doi.org/10.26794/2408-9303-2020-7-1-6-14.

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The article is devoted to the problem of forming a unified conceptual model for the application of professional accounting judgment. The model takes into account not only the concept, but also the prerequisites, conditions of application and the process of judgment developing along with non-standard situations on which an accountant can express his competent opinion. The methodological framework of the study is based on the scientific developments of domestic and foreign scientists regarding the classification of professional accounting judgments and their comparative characteristics. The research methodology provides for the systematization of types of accounting judgments that affect the financial and economic activities of the organization. The result of the research is the development and justification of the author’s classification of accounting judgments singling out such classification features as organizational and legal form of a business, type and scope of economic activity, financial condition and accounting standards applied, which makes it possible to determine the purpose of professional judgment of an accountant. The further specification of classes and the development of classification features of professional accounting judgment will result in perceiving this category not only as a tool for solving applied accounting problems, but also as a conceptual platform built into the structure of accounting theory. The proposals based on the study are intended for effective use of accounting judgments as a comparatively new accounting and reporting tool to generate accounting and analytical information by the specialists of accounting departments of different organizations. The system of classification decisions will most fully define the role and designation of accounting judgments in accounting practice.

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47

Yerdavletova, Farida, Myrzabike Zhumabayeva, and Nursulu Nurkasheva. "State and problems of development of environmental accounting: experience of Kazakhstan." Economy: strategy and practice 15, no. 2 (2020): 139–50. http://dx.doi.org/10.51176/jesp/issue_2_t12.

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48

Shaw, Stephen. "Accounting for crime." Economic Affairs 17, no. 1 (March 1997): 53–56. http://dx.doi.org/10.1111/1468-0270.00011.

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Vent, Glenn. "ACCOUNTING FOR GOLD AND SILVER MINES: THE DEVELOPMENT OF COST ACCOUNTING." Accounting Historians Journal 13, no. 2 (September 1, 1986): 77–88. http://dx.doi.org/10.2308/0148-4184.13.2.77.

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This study found evidence which supports the thesis that cost accounting techniques evolved rapidly during the last quarter of the nineteenth century. The cost accounting system employed by the leading mines of the Comstock Lode during the 1870's is compared to a system used in the Cripple Creek district of Colorado during the first decade of the twentieth century. The cost accounting techniques of the mining industry appear to have developed rapidly during this period from crude to sophisticated systems.

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Coetsee, D. "The role of accounting theory in the development of accounting principles." Meditari Accountancy Research 18, no. 1 (April 2010): 1–16. http://dx.doi.org/10.1108/10222529201000001.

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