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Journal articles on the topic 'Documentary accounting'

Author: Grafiati

Published: 30 May 2022

Last updated: 31 July 2025

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1

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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Mamatov, Rustam. "DOCUMENTARY SUPPORT FOR ACCOUNTING FOR THE ACTIVITIES OF IT SERVICE PROVIDERS." Economics. Management. Innovations, no. 1(36) (June 20, 2025): 176–87. https://doi.org/10.35433/issn2410-3748-2024-1(36)-12.

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Ensuring efficient document flow in the activities of IT service providers is of particular relevance in the context of the rapid development of the IT industry in Ukraine and its important role in generating foreign exchange earnings. The specifics of IT activities, which are characterized by intangible services, intellectual nature of work and export orientation, necessitate the adaptation of the accounting documentation system to industry-specific features. The purpose of the article is to review the theoretical provisions and develop practical recommendations for improving the system of do

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Khan, Sabiha Ahmad. "Sensationalizing Industrial Food in Documentary Film." Feminist Media Histories 8, no. 4 (2022): 117–33. http://dx.doi.org/10.1525/fmh.2022.8.4.117.

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As a subset of food media meant to tantalize palates, food documentaries typically sensationalize the impoverished state of the entire food supply. This essay focuses on the food documentaries Hybrid (2000), King Corn (2007), Sunú (2015), and OMG OMG (2013), which variously treat “industrial food” as not an object of scorn but a useful category of resistance and engagement. When read through queer ecocritical and feminist materialist lenses, such films create an opening for ways of accounting for and living with the monstrosities of nature that typically arrest the gaze of sensationalism. Thes

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13

Alla, Balan. "Internal audit of payroll calculations on the small enterprise." ECONOMICS: time realities 1, no. 35 (2018): 19–25. https://doi.org/10.5281/zenodo.1303054.

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The article substantiates theoretical and methodical approaches and gives practical recommendations on the formation of documentary support of internal audit of a small enterprise, in particular concerning the tasks of internal audit of payroll accounting processes. This allowed to generalize the main characteristics of the internal audit of a small business enterprise in an independent organization, to clarify the definition of the documentary provision of internal audit of a small enterprise and its key components, to develop practical recommendations for the implementation of internal audit

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Chávez-Díaz, Jorge Miguel, Solange Samantha Tejeda-Prada, Manuel Antonio Murillo-Luna, and Willian Sebastian Flores-Sotelo. "Pioneering Women Accountants in Peruvian Academic Literature, An Interpretative Phenomenological Study." International Journal of Religion 5, no. 7 (2024): 282–89. http://dx.doi.org/10.61707/mhd8b590.

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The research describes the academic contributions to the accounting profession of fourteen pioneering women accountants at the undergraduate level and eight at the graduate level. The first theses presented at the undergraduate and graduate level at the accounting faculty of the Universidad Nacional de San Marcos (UNMSM) in Lima, Peru, were taken as the object of study. The research design is documentary with a phenomenological approach. It was obtained as a result that the contributions come from the seventies and the first decade of the XXI century. The most relevant conclusions revolve arou

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Ospina Delgado, Julieth, and Ximena Giraldo Villano. "Training for professional judgment in accounting education." Cuadernos de Administración 36, no. 67 (2020): 143–54. http://dx.doi.org/10.25100/cdea.v36i67.7741.

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The global convergence process towards International Financial Reporting Standards supported by multilateral agencies such as the World Bank poses a challenge to accounting education’s ability to make judgments and estimates, due to the emphasis placed on general new principles-based regulation instead of detailed rules. The international literature has highlighted this aspect amply, while in Colombia, it remains incipient. This paper aims to analyze the approach to professional judgment and critical thinking in the educational proposals of high-quality Public Accounting programs in Colombia a

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Коршунова and A. Korshunova. "The Direction and Documentation of Inventories’ Write-off." Auditor 1, no. 11 (2015): 38–44. http://dx.doi.org/10.12737/15944.

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PONOMAREVA, M. "ACCOUNTING FOR PROVISION OF SERVICES ON MARKETPLACES." Vestnik of Polotsk State University Part D Economic and legal sciences, no. 2 (June 12, 2025): 61–65. https://doi.org/10.52928/2070-1632-2025-71-2-61-65.

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This article is a continuation of a series of articles devoted to the consideration of the features of the sale of goods and the provision of services on marketplaces. The article examines the procedure for documentary registration and proposes an original approach to reflecting in the accounts of accounting the process of providing services on marketplaces both from the side of the service provider and from the side of the marketplace. The need to study these issues is justified by the lack of a single legislatively regulated methodology for accounting for the sale of goods and (or) the provi

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Silva, Júlio César, Cristian Baú Dal Magro, and Marcia Zanievicz Da Silva. "GENDER INEQUALITY IN ACCOUNTING PROFESSION FROM THE PERSPECTIVE OF THE GLASS CEILING." RACE - Revista de Administração, Contabilidade e Economia 15, no. 2 (2016): 447. http://dx.doi.org/10.18593/race.v15i2.9914.

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<p>Among the studies developed on gender differences in occupations, the theoretical glass ceiling approach has been used internationally to explain the occurrence of barriers that hinder and even prevent the professional growth of women and generate wage inequalities between men and women in the performance of similar functions. Given the above, the study aims to identify gender differences in the accounting profession analyzed from the perspective of the glass ceiling<em>.</em> The research methodology is descriptive, documentary and the approach is quantitative. Data were

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Henrique, Marcelo Rabelo, Henrique Formigoni, and José Carlos Oyadomari. "Essay on the Contribution of Judicial Accounting Expertise to the Theory of the Fundamental Law Suit Efficiency in Brazil." International Journal of Economics and Finance 15, no. 8 (2023): 96. http://dx.doi.org/10.5539/ijef.v15n8p96.

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Brazil is the country with the highest number of lawsuits per capita, a fact that demonstrates the complexity and size of the challenge that is to set up and maintain an efficient, fair and fast judicial system to meet the demand (CNJ, 2011). The general objective of the research is to demonstrate the Contribution of Judicial Accounting Expertise to the Theory of the Fundamental Law Suit Efficiency. The research methodology is a literature review to know the state of the art of the subject following by a critical analysis on the Contribution of Judicial Accounting Expertise to the Theory of th

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20

Dmytrenko, Alla, and Taisiia Matiash. "Features of receipt and documentary registration of fixed assets at an agricultural enterprise." Економіка і регіон/ Economics and region, no. 4(83) (December 8, 2021): 100–105. https://doi.org/10.26906/eir.2021.4(83).2533.

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The article specifies the peculiarities of the organization of accounting of fixed assets at enterprises taking into account modern conditions of management. The definition of the group "fixed assets" is given. The main regulations governing the accounting of fixed assets, accounting classification of fixed assets and accounts for their accounting are considered. The main purpose of the commercial enterprise is to increase revenues and profit. This process involves fixed assets, since they produce material benefits. The article presents the concept of "basic means" in accordance with the regul

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Silva, Adriana Rodrigues. "Slavery Service Accounting Practices in Brazil: A Bibliographic and Document Analysis." Revista Contabilidade & Finanças 25, spe (2014): 346–54. http://dx.doi.org/10.1590/1808-057x201411060.

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This study focuses on the social and economic aspects and institutional relationships that determined a unique pattern of inequality. We aim to examine the particular role of accounting as a practice used to dehumanize an entire class of people. The primary purpose of this study is not to examine slavery's profitability but rather to identify how accounting practices served slavery. A qualitative research method is applied in this study. Regarding technical procedures, this study makes use of bibliographic and documentary sources. For the purpose of this investigation, and in accordance with b

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Honorio, Filippi Mickael Martini, Elvis Joel Rodrigues da Silva, Silvana Anita Walter, and Sidnei Celerino da Silva. "Public perception of the accounting professional through the movie “The Accountant”." Revista Catarinense da Ciência Contábil 21 (February 11, 2022): e3225. http://dx.doi.org/10.16930/2237-7662202232252.

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With the goal of understanding how the image of accountants is portrayed by the media, we analyzed elements of legitimacy proposed by Suchman (1995) and stereotypes linked to the image of the accountant found in the movie “The Accountant” (2016). The research is documentary, descriptive and qualitative. To analyze and interpret data, we used the Categorical Content Analysis proposed by Bardin (2010), and the categories were determined beforehand. It was found that the elements of legitimacy were present regarding pragmatic legitimacy in the way the accountant dresses, his involvement in crimin

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Назарычев, Дмитрий, Dmitriy Nazarychev, Олег Трофимов, Oleg Trofimov, Дмитрий Зеленов, and Dmitriy Zelenov. "Criteria for the analysis of accounting statements in identifying tax offenses (crimes)." Economy under Guard 2019, no. 3 (2019): 32–37. http://dx.doi.org/10.36511/2588-0071-2019-3-32-37.

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The article discusses the indicators of accounting and tax reporting as criteria that need to be analyzed by employees of tax authorities or units of the Ministry of Internal Affairs of the Ministry of Internal Affairs of Russia when conducting documentary studies to identify and disclose signs or traces of tax offenses (crimes).

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Konoreva, Tatiana, Olesia Miliushenko, and Oksana Kovaleva. "Formation and Evaluation of Costs for Geotechnical Monitoring." E3S Web of Conferences 174 (2020): 01032. http://dx.doi.org/10.1051/e3sconf/202017401032.

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In this paper, the features of a set of works on geotechnical monitoring as an object of cost accounting are identified. The factors that determine the specifics of various geotechnical monitoring agreements that affect related costs are studied. The modern practice of the formation and accounting of costs for geotechnical monitoring in the exploring and mining organizations is investigated. The expediency of applying the project method of accounting and cost estimation for a complex of geotechnical monitoring works is substantiated. Using of appropriate documentary forms of accounting and cos

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Дедова, О. В., Л. В. Ермакова та О. Н. Кузнецова. "Бухгалтерский учет выпуска и продажи готовой продукции на предприятиях общественного питания". Bulletin of Science and Practice 557, № 5(6) (2016): 333–38. https://doi.org/10.5281/zenodo.54998.

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В статье рассмотрены особенности документального оформления, аналитического и синтетического учета выпуска и реализации готовой продукции на предприятиях общественного питания. In article features of documentary registration, analytical and synthetic accounting of release and sale of finished goods at catering establishments are considered.  

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Kulynych, Myroslava. "Documentation as a Methodical Tools in Accounting: Prospects for Electronic Documentary Cooperation Implementation." Economic journal of Lesia Ukrainka Eastern European National University 16, no. 4 (2018): 148–54. http://dx.doi.org/10.29038/2411-4014-2018-04-148-154.

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Hrytsyshyn, Anna. "DOCUMENTARY AND ACCOUNTING OF THE DELIVERY PROCESS IN LOGISTIC SYSTEM «JUST IN TIME»." Scientific Notes of Ostroh Academy National University, "Economics" Series 1, no. 16(44) (2020): 192–98. http://dx.doi.org/10.25264/2311-5149-2020-16(44)-192-198.

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28

Biondi, Lucia, and Irvine Lapsley. "Accounting, transparency and governance: the heritage assets problem." Qualitative Research in Accounting & Management 11, no. 2 (2014): 146–64. http://dx.doi.org/10.1108/qram-04-2014-0035.

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Purpose – This paper aims at offering a contribution which addresses one particular issue – heritage assets – as an exemplar of the challenges facing accounting practices in achieving transparency in government and public services. Design/methodology/approach – After having identified three levels of transparency, a documentary analysis is used as the primary research method. Findings – The investigation carried out reveals that the first level, or minimal level, of transparency is unlikely to be achieved for public organizations with heritage assets, mainly due to deep seated, pernicious prob

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Vázquez, Cid de León Carlos, González Salvador Montesinos, Castillo Eric Amín Ramírez, and Arango María de Lourdes Vázquez. "The International Public Sector Accounting Standards (IPSAS) and the Government Accounting Conceptual Framework (MCCG) in Mexico." International Journal of Business Management and Technology 5, no. 6 (2023): 193–206. https://doi.org/10.5281/zenodo.7674082.

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This research shows an overview of the current state of government accounting in Mexico, its objective is to present generalities and particularities of both the International Public Sector Accounting Standards (IPSAS) as well as the Conceptual Framework of Government Accounting ( MCCG), the harmonization of accounting in the international arena is very important, however it tends to be very broad, in the case of institutional collaborators they have to make use of this literature to comply with the law depending on the country in which that works, however an organizer is presented with the po

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Wijaya, Jessica Irma. "STUDI KOMPARASI KESIAPAN PEMBELAJARAN AKUNTANSI KEUANGAN DI UNIVERSITAS SURABAYA DAN STIE PERBANAS SURABAYA DALAM RANGKA ADOPSI IFRS: PERSPEKTIF AKADEMISI." Akuntansi dan Teknologi Informasi 14, no. 1 (2021): 1–14. http://dx.doi.org/10.24123/jati.v14i1.2948.

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The focus of this study is how learning process about IFRS in accounting curriculum Universitas Surabaya and STIE Perbanas Surabaya using qualitative research paradigm. Interviews, observations, and documentary analysis were used during data collection processes. The result of this study is the curriculum of accounting educationof Universitas Surabaya and STIE Perbanas Surabaya have been updated with IFRS. The accounting lecturers of these universities never facing any significant difficulty in adjusting the accounting education curriculum because so many training, seminar, or socialization ab

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hÓgartaigh, Ciarán Ó., Margaret Ó. hÓgartaigh, and Ingrid Jeacle. "“HOW IT ESSENTIALLY WAS”: TRUTH CLAIMS IN HISTORY AND ACCOUNTING." Accounting Historians Journal 29, no. 1 (2002): 37–38. http://dx.doi.org/10.2308/0148-4184.29.1.37.

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This paper compares and contrasts the conceptualization of “profession” in history and accounting. Professional history and, to a more limited extent, professional accounting have their 19th century origins in notions of scientific method and objectivity as well as in motives of “closure” and exclusivity. The paper argues that these “scientific” origins of both history and accounting rendered them exclusive not only in membership but in methodology. As scientific approaches relied on documentary evidence, various rich, if less reliable, sources of evidence were excluded. This resulted in the r

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Merino, Barbara D., and Alan G. Mayper. "ACCOUNTING HISTORY AND EMPIRICAL RESEARCH." Accounting Historians Journal 20, no. 2 (1993): 237–67. http://dx.doi.org/10.2308/0148-4184.20.2.237.

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This paper examines historical methodology and suggests ways accounting history may be made more relevant to contemporary accounting researchers. First there is a brief discussion of the “traditional” accounting history method, the documentary model, and an examination of history methodologies that offer alternatives modes of inquiry. This includes the pattern model and rhetorical analysis. This discussion is brief and focused on only issues examined in subsequent discussion of the empirical research. The discussion of the empirical research, including behavioral research, focuses on three iss

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Sambrano Fidel, Wilmer Wilian, Elton Edson Malpartida Cuicapusa, and Pedro Orlando Vega Espilco. "Managerial Accounting and its Impact on Decision Making in a small company in the food sector in West Lima." Edu - Tech Enterprise 2 (December 30, 2024): 8. https://doi.org/10.71459/edutech20248.

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The objective of this research was to determine the impact of managerial accounting on the decision-making of a small company in the food sector of West Lima. It was supported by a quantitative approach, of applied type, of non-experimental, causal correlational design of cross-section. The sample was constituted the financial statements of the organization. Documentary analysis and documentary guidance were used as techniques. The questionnaire as an instrument. Also, for the hiring of hypotheses, the coefficients of the structural model will be addressed to clarify the impact of managerial a

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Honcharuk, Svitlana M., and Kostiantyn I. Korpan. "Adaptation of Accounting and Control of the Activities of Small Enterprises to the Realities of Martial Law and Post-War Business Recovery in Ukraine." PROBLEMS OF ECONOMY 3, no. 61 (2024): 283–89. http://dx.doi.org/10.32983/2222-0712-2024-3-283-289.

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The article is aimed at studying the key aspects and features of accounting and control of small business enterprises in Ukraine under martial law. It is defined that with the beginning of russia’s full-scale war against Ukraine, public authorities approved a number of legislative and regulatory acts directed towards optimizing certain business processes of Ukrainian enterprises, in particular small businesses. Legislative innovations also relate to the procedure for accounting and control at the enterprise, to which accountants of enterprises must adapt in modern realities. According to the r

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Chung, Chap Kau Kwan, and Miguel Ángel Alegre Brítez. "Reflexiones sobre la Educación Contable en Latinoamérica durante el periodo 2015-2022." revistamultidisciplinar.com 6, no. 3 (2024): e202430. http://dx.doi.org/10.23882/rmd.24245.

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This research provides an introspective analysis of accounting education in Latin America during the period 2018-2022, through a qualitative documentary study. The main goal is to portray this education in detail in the specified period. The study closely examines the developing trends, challenges to be overcome and opportunities available in the training of accounting professionals in the region. It highlights the adaptation to technological changes and global standards. This analysis shows the progression of the accounting field in Latin America, its ability to respond to global disruptions

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Romero-Carazas, Rafael. "Biases in accounting publications: myths and truths." Seminars in Medical Writing and Education 3 (December 30, 2024): 623. https://doi.org/10.56294/mw2024623.

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This study was carried out with the aim of analysing the biases of accounting publications: myths and truths. In its development, the analytical method was used from a descriptive perspective, as well as the research tools of the documentary review. The findings indicate that the observation, reflection, analysis and prediction skills of accountants remain underdeveloped throughout the training period, with the result that quantitative rather than qualitative data are considered more in decision-making. Reasons for this include a lack of clarity about its usefulness and its role in developing

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Lizarazo Sierra, Néstor Javier, and María Teresa Holguín Aguirre. "La contabilidad de especies en peligro de extinción." Criterio Libre 21, no. 38 (2023): e249608. https://doi.org/10.18041/1900-0642/criteriolibre.2023v21n38.9608.

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This paper presents a proposal of theoretical accounting aspects to establish the epistemological foundations of species extinction accounting, which seeks to generate information and make assertive decisions for the preservation of species, especially those in danger of extinction, which facilitates the survival of the human race; for this purpose, the background, evolution and characterization of the specific concepts were explored, as well as related concepts such as eco-accounting, bio-accounting, accounting for sustainability and environmental accounting; its relationship with the issuers

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Oliveira, Rosimeire, Juliana Sá, and Juliana Severino. "The importance of accouting for microentrepreneurs: maximizing tax and strategic benefits." Concilium 24, no. 10 (2024): 112–26. http://dx.doi.org/10.53660/clm-3444-24i47.

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This article highlights the relevance of accounting for micro-entrepreneurs, demonstrating how effective accounting management can not only assist in strategic decision-making but also in maximizing available tax benefits. Through a detailed review of literature and legislation, the positive impacts that accounting can have on financial sustainability and the growth of micro-enterprises are explored, especially in the context of tax benefits offered to companies that maintain adequate accounting records. Although the Individual Microentrepreneur (MEI) in Brazil is not required to maintain acco

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Souza, Fernando Gentil de, Débora de Oliveira Barros, Laura Margarita Medina Celis, and Jamille Carla Oliveira Araújo. "Higher education in the IPSAS implementation process: A comparative study between Brazil and Mexico." Research, Society and Development 10, no. 9 (2021): e19510918059. http://dx.doi.org/10.33448/rsd-v10i9.18059.

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The Brazil and Mexico started their International Public Sector Accounting Standards (IPSAS) IPSAS adoption strategies in 2008 and consider the importance of the accountant role in this process and the existence of specific undergraduate Accounting programmes in the two countries. This study aims to compare the offer of courses about public sector accounting in public institutions of higher education in these countries during year 2018 & 2019, under Institutional Theory perspective. The methodology of this article consists of a documentary analysis of the curricula in force of website of t

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Nehoda, Yuliia. "Accounting Support for the Audit of Intangible Assets of Agricultural Formations." Oblik i finansi, no. 2(108) (2025): 5–12. https://doi.org/10.33146/2307-9878-2025-2(108)-5-12.

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The digital transformation of the agricultural sector and the growing role of innovations in production processes actualize the issues of accounting and auditing of intangible assets of agricultural enterprises in Ukraine. After all, the latter increasingly determines the market value of the enterprise and its investment attractiveness. The article aims to substantiate the areas of improving the accounting support for the audit of intangible assets of agricultural formations, taking into account existing problems, regulatory requirements and specifics of agriculture. The author disclosed the r

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ROMANOVA, Olga, and Svetlana REPINA. "PRIMARY ACCOUNTING OF BUSINESS EXPENSES." HERALD OF KHMELNYTSKYI NATIONAL UNIVERSITY 298, no. 5 Part 1 (2021): 87–91. http://dx.doi.org/10.31891/2307-5740-2021-298-5(1)-15.

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The article analyzes the process of documenting the costs of enterprises ‘ activities. In the process of activity, enterprises bear a variety of costs in the production of necessary products for the functioning of production and non-production systems in the state, but the continuity of this process depends on the well-coordinated work of the energy complex, since energy consumers are all areas of the state economy that are set when forming GDP. Therefore, the importance of analyzing the composition of costs, production, financial, operational, and other types at energy enterprises is importan

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Utami, Mega Tri, and Nisrina Satyaningrum. "Translation Techniques of Indonesian Subtitle in Our Planet Documentary Series." Wanastra : Jurnal Bahasa dan Sastra 14, no. 2 (2022): 101–6. http://dx.doi.org/10.31294/wanastra.v14i2.13151.

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In Indonesia, the screening of Our Planet documentary which has been translated into Indonesian was carried out by The Ministry of Education and Culture of the Republic of Indonesia, in collaboration with Netflix starting on June 20, 2020. This collaboration is a manifestation of the Study from Home program. Indonesia's flora, fauna and nature are also part of this documentary. The original language of the documentary is English, and there could be meaning differences in the Indonesian subtitle. The researchers are interested to know about the translation strategies and techniques in translati

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Biondi, Lucia, and Debora Chiarelli. "Not Only Cultural Heritage: The Economic Value of Archives." Comma 2022, no. 1 (2022): 39–48. http://dx.doi.org/10.3828/coma.2022.5.

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Archives play a strategic role in generating cultural, social, and managerial value that can ultimately be traced back to economic value. In other words, archives can be considered an asset that can be assessed by means of appropriate accounting methods, so that the identification of their economic dimension can contribute to the preservation and enhancement of documentary heritage.

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Santos, Luciana Braga dos, André Nunes, Lucijane Monteiro de Abreu, and Maria Júlia Pantoja. "Adoption of Accrual Accounting in the Brazilian Public Sector: a Case Study in Light of Regulation Theory." Revista de Gestão Social e Ambiental 18, no. 3 (2024): e06711. http://dx.doi.org/10.24857/rgsa.v18n3-132.

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Objective: To identify existing gaps in the adoption of full accrual accounting in the public sector, with a focus on analyzing the financial statements of the Ministry of Defense (MD), and to investigate the application of accrual accounting in the public sector, considering its complex regulations. Theoretical Framework: For the analyses, the theoretical foundation is based on the theory of regulation applicable to accounting regimes in the public sector. Methodology: The research, using the Ministry of Defense (MD) as a case study, adopted a multifaceted methodological approach, including a

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Maughan, Rebecca, and Aideen O'Dochartaigh. "New boundaries for sustainability accounting? A case study of multi-entity accounting and reporting in the agrifood sector." Accounting, Auditing & Accountability Journal 36, no. 9 (2023): 418–45. http://dx.doi.org/10.1108/aaaj-10-2021-5520.

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PurposeThis study examines how accounting tools and techniques are used to create and support membership and reporting boundaries for a multi-entity sustainability scheme. It also considers whether boundary setting for this initiative helps to connect corporate activity with planetary boundaries and the SDGs.Design/methodology/approachA case study of a national agrifood sustainability scheme, analysing extensive documentary data and multi-entity sustainability reports. The concept of partial organising is used to frame the analysis.FindingsAccounting, in the form of planning, verification, tar

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Dutchak, Ruslan, and Mansur Mamanazarov. "INTERNAL CONTROL OF "BLIND SPOTS" OF ACCOUNTING AT INDUSTRIAL ENTERPRISE AS A FACTOR OF INCREASING THE STABILITY OF THE NATIONAL ECONOMY." Scientific Journal of Polonia University 29, no. 4 (2018): 84–91. http://dx.doi.org/10.23856/2912.

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The essence of the problem of “blind spots” of accounting at industrial enterprises is investigated. The practical reasons for the appearance of “blind spots” of material resources accounting are revealed. The materiality threshold of such zones at industrial enterprises is established. The danger of the existence of “blind spots” in accounting and the need of internal control to combat them is explained. The methodology of internal control in the part of estimating and controlling the risk of false initial observation of economic operations with material resources has been improved. The proce

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Selivanova, Natalіа. "Recording the Costs of Restoring and Improving the Enterprise's Property, Plant and Equipment: Issues of Valuation, Accounting and Documentation." Economic journal Odessa polytechnic university 4, no. 30 (2024): 104–16. https://doi.org/10.15276/ej.04.2024.12.

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This article examines the methodological aspects of reflecting the costs of restoration for the improvement of property, plant and equipment of an enterprise, as well as proposals for improving the accounting and documentation of such processes. The article analyses the interpretation of the concept of ‘property, plant and equipment’ provided in accounting regulations, considers the criteria for recognising property, plant and equipment as an enterprise asset. The methodology of accounting for the costs of restoring the efficiency and various types of improvement of property, plant and equipme

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Selivanova, Natalіа. "Recording the Costs of Restoring and Improving the Enterprise's Property, Plant and Equipment: Issues of Valuation, Accounting and Documentation." Economic journal Odessa polytechnic university 4, no. 30 (2024): 104–16. https://doi.org/10.5281/zenodo.14834938.

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This article examines the methodological aspects of reflecting the costs of restoration for the improvement of property, plant and equipment of an enterprise, as well as proposals for improving the accounting and documentation of such processes. The article analyses the interpretation of the concept of ‘property, plant and equipment’ provided in accounting regulations, considers the criteria for recognising property, plant and equipment as an enterprise asset. The methodology of accounting for the costs of restoring the efficiency and various types of improvement of property, plant

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Гаджиев, Н. Г., О. В. Скрипкина, С. А. Коноваленко, and О. В. Киселева. "Economic information is the basis for monitoring. Methods and techniques for checking accounting documentation." Экономика и предпринимательство, no. 3(116) (May 15, 2020): 1165–71. http://dx.doi.org/10.34925/eip.2020.116.3.248.

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Сегодня объем экономической информация непрерывно растет, возникают новые объекты учета и контроля, повышается скорость обмена информацией между всеми заинтересованными пользователями, развиваются цифровые носители и способы передачи, хранения экономически значимой информацией. Вместе с тем методика и техника проверки базируется на приемах и методах остающихся не низменными многие десятилетия, все это может сказаться на даль-нейшей эффективности ревизионной работы. В обзорной статье изучен научно-практический поход к классификации экономической информации для целей контроля, дана характеристик

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Romero-Carazas, Rafael, Segundo Victor León-Ramírez, Lin Alvarez-Ríos, et al. "Decision-Making and its Impact on Managerial Accounting in a Peruvian Mype." Journal of Law and Sustainable Development 11, no. 12 (2023): e2358. http://dx.doi.org/10.55908/sdgs.v11i12.2358.

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Objective: The objective of this research was to determine the impact of managerial accounting on decision making in a small company in the food sector in West Lima. Theoretical framework: small companies in this sector have serious problems of administrative management, production, high talent turnover and precarious financial controls because their owners do not take into account the risks of investing in order to grow rapidly. Methodology: The study was based on a quantitative, applied, non-experimental, causal correlational, cross-sectional approach. The sample consisted of the organisatio

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