Relevant bibliographies by topics / Documentary accounting

Contents

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

Academic literature on the topic 'Documentary accounting'

Author: Grafiati
Published: 30 May 2022
Last updated: 31 July 2025

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Journal articles on the topic "Documentary accounting"

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Podmeshalska, Yu, and О. Parniuk. "DOCUMENTARY ACCOUNTING OF INVENTORIES AT THE ENTERPRISE." Agrosvit, no. 22 (December 4, 2020): 97. http://dx.doi.org/10.32702/2306-6792.2020.22.97.

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Prokhatska, Inna. "Documentary Accounting of the Museum Collection in NMFALU." Bulletin of Kyiv National University of Culture and Arts. Series in Museology and Monumental Studies 2, no. 2 (2019): 90–104. https://doi.org/10.31866/2617-7943.2.2.2019.188460.

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The museum accounting of the museum objects’ collection includes a set of written, graphic, acoustic and electronic data on such objects located in museum collections. They are incoming and accompanying documentation, etiquette, excavation protocols, expedition reports, field records, correspondence and descriptions of the collection’s objects on behalf of those who worked on them, publications on objects, classification references, inventory records, catalogs, and reports on conservation and restoration works. The aim of the study is to justify the need for thorough scie
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Prokhatska, Inna. "Documentary Accounting of the Museum Collection in NMFALU." Bulletin of Kyiv National University of Culture and Arts. Series in Museology and Monumental Studies 2, no. 2 (2019): 90–104. http://dx.doi.org/10.31866/2617-7943.2.2.2019.188460.

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Maryniv, N. A. "TO THE QUESTION OF DOCUMENTARY SUPPORT TAX ACCOUNTING." Juridical scientific and electronic journal, no. 11 (2021): 479–81. http://dx.doi.org/10.32782/2524-0374/2021-11/122.

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Рабаданова, Ж. Б., and М. Г. Махмудова. "The role and tasks of an accountant in accounting automation." Экономика и предпринимательство, no. 7(144) (December 2, 2022): 1341–46. http://dx.doi.org/10.34925/eip.2022.144.7.269.

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Бухгалтерский учет отражает все аспекты финансово-хозяйственной деятельности организации и является информационной основой для принятия эффективных управленческих решений, поэтому ведение бухгалтерского учета требует тяжелой и кропотливой работы, связанной с многочисленными операциями, расчетами, подготовкой документов и бухгалтерских отчетов. При ручном учете документальные и арифметические ошибки практически неизбежны, а автоматизация учетных систем упрощает и оптимизирует бухгалтерский учет, т.е. сокращает время на обработку основных документов, формирование отчетов, справок и сводит к мини
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Jameel, Sinan, and Ali Abdullah. "Accounting for Documentary Credits in Accordance with the Accounting Systems of Iraq Comparative Study." TANMIYAT AL-RAFIDAIN 33, no. 102 (2011): 41–57. http://dx.doi.org/10.33899/tanra.2011.161952.

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Shygun, M. М., and N. O. Mychak. "Primary Accounting of Non-Current Assets Held for Sale." Scientific Bulletin of the National Academy of Statistics, Accounting and Audit, no. 4 (October 17, 2018): 66–74. http://dx.doi.org/10.31767/nasoa.4.2018.07.

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The article is devoted to the study of the documentary support for operations with non-current assets held for sale. The importance of the study is determined by the fact that in the Ukrainian business accounting and recording practice, information about economic transactions with non-current assets held for sale is recorded in the forms approved for fixed and intangible assets that do not reflect all the aspects of accounting for non-current assets held for sale, which is inappropriate because it does not allow for their rational management and control. Despite the judiciousness of studies on
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Leech, David P., and John T. Scott. "Nanotechnology documentary standards." Journal of Technology Transfer 42, no. 1 (2016): 78–97. http://dx.doi.org/10.1007/s10961-016-9472-9.

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Ortega Moreno, Irma Cecilia, Emma Frida Galicia Haro, and Ana Lilia Coria Páez. "True Cost Accounting and Social Entrepreneurship as Key Factors for a New Food System." Mercados y Negocios, no. 49 (May 1, 2023): 21–42. http://dx.doi.org/10.32870/myn.vi49.7692.

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The paper aims to understand the problems of the food system, identify the value of food, and the role of social entrepreneurs in changing the status quo. Based on this objective, this documentary and descriptive work present a first approach to understanding the food system, and the search for solutions to measure the value of food and its key actors. The methodology was a documentary search on the world food crisis, true cost accounting, and social entrepreneurship
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Sarango-Chillo, Miriam Verónica, Marjorie Elizabeth Peñafiel-Baque, Adela Doralisa Castillo-Jiménez, Carmen del Rocío Samaniego-Guamán, and Antero José Zambrano-Esmeralda. "La evolución de las normas contables en la era digital y su impacto en la práctica profesional." Space Scientific Journal of Multidisciplinary 3, no. 1 (2025): 1–14. https://doi.org/10.63618/omd/ssjm/v3/n1/1.

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The accelerated digital transformation has generated profound implications in the accounting field, challenging the validity of traditional regulatory frameworks and transforming the professional practice. The purpose of this study is to analyze how accounting regulations have evolved in response to digitalization and what has been their impact on the profile of the public accountant. A qualitative approach methodology was used, through an exploratory documentary study based on the review of recent scientific literature indexed in recognized databases. The results show a reconfiguration of the
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Dissertations / Theses on the topic "Documentary accounting"

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Janse, van Rensburg Wilmari. "The impact of electronic evidence in forensic accounting investigations / Wilmari Janse van Rensburg." Thesis, North-West University, 2014. http://hdl.handle.net/10394/11355.

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This study revolves around the admissibility of electronic evidence obtained during forensic accounting investigations. Electronic evidence is problematic for the forensic accountant, in that the courts have difficulties with the admissibility of electronic evidence. The research method used in this dissertation is a literature study or literature review. Firstly, the study aims to define a forensic accountant. The need for the forensic accountant is determined, as well as the definition and the roles and responsibilities of the forensic accountant. The study further aims to establish how the
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Попович, А. О. "Організація обліку, аналізу і контролю торговельної діяльності". Master's thesis, Сумський державний університет, 2018. http://essuir.sumdu.edu.ua/handle/123456789/71493.

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У роботі досліджено теоретичні, методичні і практичні питання організації обліку, аналізу і контролю торгівельної діяльності на підприємстві.<br>The theoretical, methodological and practical questions of the organization of accounting, analysis and control of trading activity at the enterprise are investigated in the work.
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Bigoy, Céline. "Les IAS (International Accounting Standards)." [S.l.] : [s.n.], 2003. http://www.enssib.fr/bibliotheque/documents/dessid/rrbbigoy.pdf.

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Rapport de recherche bibliographique Diplôme d'études supérieures spécialisées : Ingénierie documentaire : Villeurbanne, ENSSIB : 2003. Rapport de recherche bibliographique Diplôme d'études supérieures spécialisées : Ingénierie documentaire : Lyon 1 : 2003.
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Almeida, Maria Fabiana Izídio de [UNESP]. "Gestão documental e seus impactos: uma abordagem nos processos de auditoria." Universidade Estadual Paulista (UNESP), 2018. http://hdl.handle.net/11449/154275.

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Submitted by Maria Fabiana Izidio De Almeida (izidio1985@yahoo.com.br) on 2018-06-15T23:14:30Z No. of bitstreams: 1 Dissertacao Maria Fabiana.pdf: 2556138 bytes, checksum: bbfe77159fed5caa0597b518992edd79 (MD5)<br>Approved for entry into archive by Satie Tagara (satie@marilia.unesp.br) on 2018-06-18T14:04:08Z (GMT) No. of bitstreams: 1 almeida_mfi_me_mar.pdf: 2556138 bytes, checksum: bbfe77159fed5caa0597b518992edd79 (MD5)<br>Made available in DSpace on 2018-06-18T14:04:08Z (GMT). No. of bitstreams: 1 almeida_mfi_me_mar.pdf: 2556138 bytes, checksum: bbfe77159fed5caa0597b518992edd79 (MD5)
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Антіпова, В. Г. "Облік і контроль товарних операцій (на прикладі ПрАТ «Нова Лінія»)". Thesis, 2018. http://dspace.oneu.edu.ua/jspui/handle/123456789/8795.

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Мета і завдання дослідження. Метою дослідження є вивчення складових елементів облікового процесу та системи контролю руху товарів на підприємствах оптової та роздрібної торгівлі.<br>The purpose and tasks of the study. The purpose of the study is to study the constituent elements of the accounting process and the system for controlling the movement of goods at wholesale and retail trade enterprises.
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Олішевська, К. В. "Облік і контроль розрахунків з оплати праці: нормативне забезпечення та діюча практика на прикладі ТОВ "ЕНЕРГОСВІТ ЛТД"". Thesis, 2019. http://dspace.oneu.edu.ua/jspui/handle/123456789/11094.

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У роботі розглядаються теоретичні основи та діюча практика обліку та контролю розрахунків по заробітній платі. Визначаються сутність оплати праці, її функції, види та форми, нормативна регламентація. Досліджується документальне забезпечення та порядок формування бухгалтерського обліку розрахунків з оплати праці на ТОВ «ЕНЕРГОСВІТ ЛТД». За результатами аналізу забезпеченості трудовими ресурсами пропонуються заходи щодо підвищення ефективності використання трудових ресурсів на досліджуваному підприємстві. Розглядаються теоретичні і практичні аспекти внутрішнього контролю розрахунків з оплати пр
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Júnior, Sara Filipa Xavier. "O impacto da implementação do Software AP Monitor (Accounts Payable Monitor) na gestão documental dos processos financeiros na Bosch Car Multimedia." Master's thesis, 2019. http://hdl.handle.net/1822/60280.

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Projeto de mestrado em Estudos de Gestão<br>Atualmente, as organizações encontram-se inseridas num mundo em constante mutação. Para se manterem competitivas é imperativa a aposta na tecnologia de vanguarda, bem como na eficiência, na flexibilidade e na melhoria contínua dos processos - esta é a premissa subjacente ao pensamento e à atuação do Grupo Bosch. O objeto da presente investigação é o software de gestão documental dos processos financeiros – AP Monitor – Accounts Payable Monitor, na empresa Bosch Car Multimedia. Este software integra o reconhecimento ótico dos documentos financeiros,
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Books on the topic "Documentary accounting"

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Ryzhikov, Sergey. Course work in professional educational institutions SPO. INFRA-M Academic Publishing LLC., 2020. http://dx.doi.org/10.12737/967870.

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In the educational-methodical manual describes the technology of coursework, practical recommendations for their design and protection.&#x0D; Meets the requirements of Federal state educational standards of secondary professional education of the last generation. &#x0D; Aimed at students and teachers of professional educational organizations. Designed for institutions of secondary professional education, conducting training for UGS 38.02.00 "Economics and management": 38.02.01 specialties "Economics and accounting (on branches)", 38.02.02 "Insurance business (on branches)", 38.02.03 "Operating
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He, Liansheng. Si fa kuai ji jian ding xue. Xin hua shu dian Beijing fa xing suo jing xiao, 1990.

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Krasno, Jean, and James S. Sutterlin. The United Nations and Iraq. Greenwood Publishing Group, Inc., 2003. http://dx.doi.org/10.5040/9798216030317.

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Following the Gulf War from 1991 to 1998, the United Nations Special Commission (UNSCOM) was created to unveil and eliminate Iraq's weapons of mass destruction through inspections. This study describes how UNSCOM was designed to maintain its independence and authority, detailing the dramatic events that occurred as UNSCOM attempted to deal with an intransigent Iraq. Krasno and Sutterlin outline the special intelligence skills that UNSCOM developed over the years in response to Iraqi tactics. They also provide an accounting of UNSCOM achievements and analyze remaining concerns. Along with docum
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Observations and documentary evidence relative to the address by Mr. Smith: Late accountant and cashier to the company. s.n.], 1987.

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Observations and Documentary Evidence Relative to the Address by Mr. Smith [microform]: Late Accountant and Cashier to the Company. Creative Media Partners, LLC, 2021.

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Book chapters on the topic "Documentary accounting"

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Dobie, Alisdair. "Rentals, Compoti, Status, and Other Documentary Forms." In Accounting at Durham Cathedral Priory. Palgrave Macmillan UK, 2015. http://dx.doi.org/10.1057/9781137479785_5.

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Luttermann, Claus. "Accounting as the Documentary Proof of Good Corporate Governance." In German Corporate Governance in International and European Context. Springer Berlin Heidelberg, 2011. http://dx.doi.org/10.1007/978-3-642-23005-9_7.

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Luttermann, Claus. "Accounting as the Documentary Proof of Good Corporate Governance." In German Corporate Governance in International and European Context. Springer Berlin Heidelberg, 2017. http://dx.doi.org/10.1007/978-3-662-54198-2_7.

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Luttermann, Claus. "Accounting as the Documentary Proof of Good Corporate Governance." In German Corporate Governance in International and European Context. Springer Berlin Heidelberg, 2007. http://dx.doi.org/10.1007/978-3-540-71187-2_7.

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Bruno, Adriana. "Results of Documentary Analysis Policy Arenas." In New Public Management (NPM) and the Introduction of an Accrual Accounting System. Springer International Publishing, 2020. http://dx.doi.org/10.1007/978-3-030-57386-7_5.

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Buffo, Paolo. "Forme e funzioni della documentazione contabile nelle signorie rurali italiane (secolo XIII-inizio secolo XV): appunti per un questionario." In La signoria rurale nell’Italia del tardo medioevo. 4. Quadri di sintesi e nuove prospettive di ricerca. Firenze University Press, 2023. http://dx.doi.org/10.36253/979-12-215-0187-2.04.

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The essay aims to develop a questionnaire for the study of the accounting records of late medieval rural lordships, combining the problems and methods of medievalist historiography and diplomatics. Firstly, the textual types and functions of accounting records are analysed, dividing them into income lists and officers’ accounts and observing their evolution in the light of the general transformations of documentary writing during the late Middle Ages. A detailed analysis of the parallels between seigniorial accounts and the accounts of the central powers is then carried out, with particular at
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Blakley, Johanna, and Sheena Nahm. "Accounting for Taste: Using Propensity Score Methods to Evaluate the Documentary Film, Waiting for “Superman”." In Arts Evaluation and Assessment. Springer International Publishing, 2017. http://dx.doi.org/10.1007/978-3-319-64116-4_12.

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"Proving Cases through Documentary Evidence." In Forensic Accounting and Fraud Investigation for Non-Experts. John Wiley & Sons, Inc., 2015. http://dx.doi.org/10.1002/9781119200635.ch11.

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"Stages for Implementation of the Principles of Financial Control by the Public Financial Inspection Agency." In Advances in Finance, Accounting, and Economics. IGI Global, 2023. http://dx.doi.org/10.4018/978-1-6684-8883-6.ch006.

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The proposed structure and content of the report of findings is not based solely on the documentary findings regarding the committed violations found by the inspectors. In the proposal made by us regarding the amendment of the findings protocol, we believe that by indicating the degree of application of the principles in the control process, the inspector will be able to express his objective opinion about the way the inspection was conducted, not directly, but indirectly. In our opinion, the adoption of this new form of the protocol of findings, in order for it to be actually implemented, sho
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Mulatinho, Caio Eduardo Silva, Dimmitre Morant Vieira Gonçalves Pereira, José Augusto de Medeiros Monteiro, et al. "Convergence of Accounting Standards to International Standards and Earnings Management in Brazilian Companies." In International Financial Reporting Standards and New Directions in Earnings Management. IGI Global, 2019. http://dx.doi.org/10.4018/978-1-5225-7817-8.ch012.

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This chapter sought to highlight the main challenges of the initial adoption of accounting standards converged to international standards applied to public companies and treasury-dependent companies and how the results of economic agents in public and private companies in Brazil are managed. Relevant legislation, norms, pronouncements, interpretations, and guidelines of competent bodies were analyzed through bibliographical and documentary research. The results demonstrated that between the two processes of accounting convergence to which such entities must submit, there are conflicts of terms
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Conference papers on the topic "Documentary accounting"

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Dima, Maria, and Lilia Grigoroi. "Quality management in the audit process through the prism of the new International Audit Standards regarding quality management." In International Scientific Conference on Accounting ISCA 2023. Academy of Economic Studies of Moldova, 2023. http://dx.doi.org/10.53486/isca2023.31.

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This article briefly examines the main differences between the previous requirements, related to the six elements of the quality management system, and the requirements of the new ISQM 1, related to the already eight interconnected components, which are aligned with the previous elements, but also include two new components: (i) the risk assessment process within the company; (ii) Information and communication. The article also highlights the particularities of the three international quality management audit standards. To achieve the proposed goal, the authors applied analysis, documentary re
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Grigoroi, Lilia. "Educația contabilă universitară: ce ne rezervă viitorul?" In Învățământul superior contabil: provocări și soluții: Colocviu științific cu participare internațională in memoriam profesorului Viorel Ţurcanu. Academy of Economic Studies of Moldova, 2024. http://dx.doi.org/10.53486/isc2023.01.

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The work represents a concern for the future of university accounting education, based on the assessment of the present situation. The research aims to contemplate and reconfigure accounting education, taking into account the existing challenges and context. For this purpose, the author carried out the documentary analysis and the field analysis of the situation in higher accounting education in the Republic of Moldova. Documentary analysis included the synthesis of information from educational policy documents, strategies, reports, regarding the main areas of reform for higher education in th
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Lazari, Liliana, Lilia Grigoroi, and Maia Bajan. "The contribution of accounting to sustainable development." In International Scientific Conference on Accounting ISCA 2024. Academy of Economic Studies of Moldova, 2024. https://doi.org/10.53486/isca2024.03.

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Currently, there is a change of vision on the development of mankind as a whole. In this context, the main objective of this research is to highlight how accounting can contribute to the achievement of sustainable development goals at entity, national and global level. Thus, within the study, a documentary research is carried out by examining national and international legislation in the field of sustainable development and an applied research to analyze the implications of the field of accounting in the implementation of sustainable development objectives. The results of the research reflect
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Badicu, Galina, Anatolie Iachimovschi, and Svetlana Mihaila. "Relevance and place of audit strategy for an audit mission." In International Scientific Conference on Accounting ISCA 2024. Academy of Economic Studies of Moldova, 2024. https://doi.org/10.53486/isca2024.31.

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This research aims to address the relevance and place of audit strategy within an audit engagement. Using the method of observation, bibliometric analysis, documentary analysis and comparing the provisions of the audit regulations with the practical process of carrying out the audit mission, the importance of the audit strategy was emphasized, which provides a structured framework and ensures that all activities are well planned and coordinated. The results obtained demonstrate that a well-designed strategy is indispensable for the success of audit missions, and the research provides both theo
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Berbeca, Cristina, and Alexandru Nederita. "Problematic aspects regarding the accounting of liquidation operations of an entity." In International student scientific conference, ISSC 2025 "Challenges of accounting for young researchers", 9th Edition. Academy of Economic Studies, 2025. https://doi.org/10.53486/issc2025.13.

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In an era characterized by economic globalization and constant changes in accounting regulations, this paper examines the problematic aspects encountered in the accounting of liquidation operations of economic entities, with the aim of highlighting the complexity of the process of closing an entity. The research methods employed in this study are primarily documentary analysis of the accounting regulations applicable to the liquidation process. These approaches provide an in-depth understanding of the accounting challenges specific to liquidation, by identifying inconsistencies, contradictions
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Sandulachi, Ana-Maria, and Marius-Sorin Ciubotariu. "Conceptual approaches on the evolution and trends in business sustainability reporting." In International Scientific Conference on Accounting ISCA 2024. Academy of Economic Studies of Moldova, 2024. https://doi.org/10.53486/isca2024.29.

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The climate and health crises that have shaken the world in recent years have highlighted even more the need to change the current paradigm within the economic system, but also that of society as a whole. Given the important role of corporations globally, it goes without saying that adopting behavior that supports sustainable development cannot be possible without radical changes in corporate behavior. Thus, as the need for business sustainability reporting became more and more evident, the first concerns in this direction began to appear; the evolution of corporate sustainability reporting be
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Teixeira, Marcela Menezes, Martina Marcante, Laura Fogaça Pasa, et al. "Mortality profile of Parkinson’s disease in Brazil between 2010 and 2019." In XIII Congresso Paulista de Neurologia. Zeppelini Editorial e Comunicação, 2021. http://dx.doi.org/10.5327/1516-3180.323.

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Background: Parkinson’s disease is a chronic and degenerative condition. Recognizing its mortality profile can be useful in order to search for protective and risk factors. Objectives: Analyze the rates of deaths from Parkinson’s disease in Brazil between 2010 and 2019. Design and setting: Descriptive documentary study with data collected from the Mortality Information System (SIM), made available by the Information System of the Unified Health System of Brazil. Methods: A statistical analysis of deaths due to ICD G20 from the SIM database was performed. Results: In the analyzed period 340,291
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Galli, Claudio, and Alessandro Tosarelli. "Rapporto di ricerca storica sulle superfici architettoniche esterne della fortezza di San Leo." In FORTMED2020 - Defensive Architecture of the Mediterranean. Universitat Politàcnica de València, 2020. http://dx.doi.org/10.4995/fortmed2020.2020.11532.

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Historical research report on the external architectural surfaces of the fortress of San LeoThe hinterland of Rimini is characterized by the presence of many castles, but the fortress of San Leo is certainly the most representative because of its position and the different constructive contributions that over time have updated its appearance and military functions. Cited by Dante and Machiavelli for the impervious nature on which it stands, its origin dates back to the early Middle Ages. It was rehashed following the imprint of Francesco di Giorgio Martini in the fifteenth century, restored by
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Reports on the topic "Documentary accounting"

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Mora-García, Claudio, and Andy A. Pearson. Enables and Bottlenecks to Upgrading along the Medical Device Global Value Chain in Costa Rica. Inter-American Development Bank, 2025. https://doi.org/10.18235/0013458.

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The medical device sector is a critical driver of Costa Rica's economic development, accounting for 37 percent of total exports as of 2022. This paper analyzes the main enablers and bottlenecks in upgrading along the medical device global value chain into higher value-added segments. The mixed-method approach we use includes documentary analysis, 15 interviews with key stakeholders, and descriptive statistics of different datasets. Results indicate five enablers for upgrading: (i) a strategic location and economic, political, and social stability, education, human talent, and a favorable inves
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Santander, Horacio, and Martin Cicowiez. Construcción de una Matriz de Contabilidad Social para Paraguay para el Año 2009. Inter-American Development Bank, 2015. http://dx.doi.org/10.18235/0010078.

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Abstract:
En este documento se describe el procedimiento seguido para la construcción de una matriz de contabilidad social (SAM; del inglés Social Accounting Matrix) para Paraguay para el año 2009. El documento describe con detalle el trabajo realizado y documenta los pasos seguidos en la construcción de la SAM, lo cual puede servir de base para futuras actualizaciones de la SAM elaborada. La SAM que se describe en este trabajo fue utilizada para calibrar el modelo MAMS (Maquette for MDG Simulations), un modelo de equilibrio general computable desarrollado en el Banco Mundial para evaluar distintas cues
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