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Journal articles on the topic 'Elements of accounting practices'

Author: Grafiati

Published: 3 June 2025

Last updated: 31 July 2025

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1

Alturki, Khalid Hamad. "Creative Accounting Versus Auditors’ Ethics: The Case Of Saudi Arabia." Journal of Accounting and Financial Management 9, no. 4 (2023): 34–57. http://dx.doi.org/10.56201/jafm.v9.no4.2023.pg34.57.

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The primary subject matter of this research is to examine the effect of audit ethics on auditors’ ability to detect suspicious practices of creative accounting in the context of a developing country, Saudi Arabia. The specific objective is to investigates the effect of auditor's independence, credibility, integrity, and professionalism on auditors' ability to detect the suspicious practices of creative accounting. Descriptive Statistics are used to present quantitative descriptions in a manageable form. The collected data were analyzed with descriptive statistics using SPSS and ordinary least

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Dr., Nitasha Khatri1, and Shikha Arora Bakshi 2. Dr. "AN EXPLORATORY STUDY OF HUMAN RESOURCE ACCOUNTING PRACTICES IN INDIA." International Journal of Marketing & Financial Management 6, no. 12 (2018): 22–28. https://doi.org/10.5281/zenodo.10823590.

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<strong>ABSTRACT</strong> <strong><em>            </em></strong> <strong><em> </em></strong> Ever since the concept of Accounting is introduced it is undergoing significant changes and in one way Accounting is aimed at streamlining the financial processes and elements. However, the major asset, which undertakes this essential element is Human Resources, is not given proper importance or scope in today’s accounting framework. Though, there were considerable arguments both for and against viewing Human Resources as assets, the beh

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Hallunovi, Arjeta. "Financial results vs. implementation of accounting practices." Journal of Governance and Regulation 12, no. 2 (2023): 19–26. http://dx.doi.org/10.22495/jgrv12i2art2.

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It is worth mentioning that the proper implementation of accounting practices provides a good opportunity for firms to compete in the market in order to offer qualitative products and services, which have affordable prices for consumers (Nugroho et al., 2022). The main purpose of this study is to overview the impacts of the implementation of accounting practices in some manufacturing companies in Albania. To carry out this study, questionnaires distributed to manufacturing companies in the cities of Durrës and Tirana were used. It was noticed from the study that the most important elements of

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Liu, Shuai. "The Progress and Limitations of Simplifying Managerial Complexity in Accounting Practices." Frontiers in Management Science 2, no. 1 (2023): 56–60. http://dx.doi.org/10.56397/fms.2023.02.05.

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By tracing and explaining the historical detail of accounting in the Jesuit Order, this study illustrate how Jesuit accounting started from a rationality and its evolution and development in the present stage. This paper analyzes the four elements in early accounting originating form Jesuit order, that still plays a role in the administrative practice nowadays, in responding for the requirement that organizations need to solve complex management issue. Furthermore, there are certain limitations of accounting means coming from its own discipline characteristics, and the managers and key stakeho

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Tsaruk, Vasyl. "Ways to minimize the use of creative accounting practices in corporate structures." INNOVATIVE ECONOMY, no. 1-2 (2020): 170–77. http://dx.doi.org/10.37332/2309-1533.2020.1-2.25.

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Purpose. The aim of the article is selection and substantiation of ways to minimize the use of creative accounting practices in corporate structures. Methodology of research. The theoretical basis of the research is the scientific works of domestic and foreign scientists on the problems of forming ways to minimize the use of creative accounting practices in corporate structures. The following methods are used to achieve the goal of the study: general scientific methods (abstraction, comparison, generalization, analysis, synthesis) – to know the basic elements of accounting practices; critical

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Ogbaisi, Sebastine Abhus, and Ernest Oshodin. "BUSINESS ENVIRONMENT AND MANAGEMENT ACCOUNTING PRACTICES IN NIGERIA." International Journal of Accounting, Management and Economic Review 1, no. 1 (2025): 82–97. https://doi.org/10.57233/ijamer.v1i1.05.

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Management accounting practices are critical for enhancing decision-making, efficiency and sustainability in organizations. The study addresses the adverse effects of unstable economic conditions and evolving technological demands on the adoption and effectiveness of management accounting practices in Nigeria. The study employed a descriptive survey research design. A sample size of 100 respondents was selected using a random sampling technique. Data were collected through a structured questionnaire validated for content and construct reliability. The Ordinary Least Square regression was used

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Thalib, Mohamad. "REFLECTION OF NON-MATERIAL VALUES BEHIND TAKJIL ACCOUNTING PRACTICES: A STUDY OF ISLAMIC ETHNOMETHODOLOGY." Brainy: Jurnal Riset Mahasiswa 4, no. 2 (2023): 142–55. http://dx.doi.org/10.23969/brainy.v4i2.78.

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This research departs from the problem of the rise of accounting studies that focus on the corporate realm and ignore non-material values in it. This study aims to reveal the non-material values behind takjil accounting practices. This research uses the Islamic paradigm. The researcher chose this paradigm because the Islamic paradigm recognizes that accounting consists of material and non-material elements. The approach used in this study is Islamic ethnomethodology. There are five data analysis stages: charity, knowledge, faith, revelation information, and courtesy. The results of the study s

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Dr., RAVI.S. P. ""A Perspective towards Human Resource Accounting Practices in India"." International Journal of Advance and Applied Research 4, no. 7 (2023): 70–74. https://doi.org/10.5281/zenodo.7695180.

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The HR of the endeavor is its unmistakable resource, without these individuals different elements of creation can't be used. Working on bookkeeping strategies in HR is known as HR Bookkeeping. In this manner, an investigation of Human asset bookkeeping was assessed in the 16 century and planned to make, improve, and valuation of HR in financial terms. By and by around the world, on one hand, there is a period slip by driving the economy and business towards the cutting edge time and on another hand, numerous business undertakings are perceiving and valuing HR as a resource. This concentrat

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Hidayat, Hidayat, Syaefulloh, and Zulhelmy. "Socialization of Business and Islamic Accounting." Dinamisia : Jurnal Pengabdian Kepada Masyarakat 7, no. 4 (2023): 1099–110. http://dx.doi.org/10.31849/dinamisia.v7i4.15717.

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The reality is that business and accounting practices still contain MaGhRib elements (Maysir, Gharar, and Riba). So that the business practices carried out are contrary to muamalah in Islam. For this reason, socialization was carried out to the people of Teluk Meranti Village about Business and Islamic Accounting. The writing method used is a qualitative approach with a descriptive-explanative model which intends to provide a detailed description of the implementation of Community Service (PkM) activities on Business and Accounting in Islam. From these activities, it is considered very good an

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Hamid, Masdiah Abdul, and Nurul Fadly Habidin. "Lean Accounting and Manufacturing Performance: The Contribution of Lean Management Accounting Practices." International Journal of Research and Innovation in Social Science VIII, no. XIX (2024): 202–16. https://doi.org/10.47772/ijriss.2024.icame2417.

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Introduction: Manufacturing companies operating within dynamic and intensely competitive markets have a mindset that concentrates on continuous improvement processes. The management efforts have focused on enhancing quality, flexibility, and customer response time through the application of Lean thinking principles. For an organisation to realise its full potential of lean application, lean manufacturing organisation must embrace a comprehensive business strategy, rather than being confined to a singular focus within operations. The lean manufacturing organisation necessitates the incorporatio

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Yapa, Prem W. Senarath, Kerry Jacobs, and Bopta Chan Huot. "The field of accounting." Accounting, Auditing & Accountability Journal 29, no. 3 (2016): 401–27. http://dx.doi.org/10.1108/aaaj-02-2012-00942.

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Purpose – The purpose of this paper is to explore the field of accounting as a nexus between the rise of industrial societies, strategies of elites to preserve and reproduce privilege, practices of state control and the external forces of colonisation and globalisation. The authors explore this field in the context of Cambodia which embodies a particularly diverse range of internal and external influences. Design/methodology/approach – A qualitative research approach is employed. The research methods were an analysis of secondary sources and interviews with key officials former Head of State a

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Dedova, O., A. Melgui, and L. Ermakova. "Securing accounting information system of the organization management." Bulletin of Science and Practice, no. 5 (May 14, 2017): 202–10. https://doi.org/10.5281/zenodo.579752.

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The article describes the elements of the accounting method as the fundamental tools for the formation of generalized information about property status of the organization, its commitments and the financial results for acceptance of effective administrative decisions.

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Carvalho, José Matos, Lúcia Lima Rodrigues, and Russell Craig. "EARLY COST ACCOUNTING PRACTICES AND PRIVATE OWNERSHIP: THE SILK FACTORY COMPANY OF PORTUGAL, 1745–1747." Accounting Historians Journal 34, no. 1 (2007): 57–89. http://dx.doi.org/10.2308/0148-4184.34.1.57.

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This paper contributes to an understanding of the historical development of management accounting by presenting an example of cost accounting practice in Portugal in the first half of the 18th century. It explores the integration of cost and financial accounting systems within a double-entry accounting framework by the Silk Factory Company (SFC) between 1745 and 1747. The SFC's methods of product costing, pricing, inventory accounting, expense recognition, and production control are reviewed within the political, economic, and social context of Portugal at the time. The SFC is revealed to have

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Melón-Izco, Álvaro, Francisco Javier Ruiz-Cabestre, and Carmen Ruiz-Olalla. "Readabilty in management reports: extension and good governance practices." Revista de Contabilidad 24, no. 1 (2021): 19–30. http://dx.doi.org/10.6018/rcsar.363171.

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La legibilidad en los informes de gestión: extensión y buenas prácticas de gobierno corporativo. Este estudio expande el conocimiento sobre la legibilidad de los informes contables, su extensión y el cumplimiento de las empresas con las prácticas de buen gobierno. También cubre un vacío en el análisis de la legibilidad de la información narrativa escrita en español. Examinamos la legibilidad en los Informes de Gestión de las empresas españolas que cotizan en el Mercado Continuo de la Bolsa de Madrid durante el período 2010-2016. Los resultados revelan que los informes de gestión más extensos,

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Phan, Duc, Mahesh Joshi, and Binh Tran-Nam. "The history of accounting standard setting in an emerging transition economy: The case of Vietnam." Accounting History 23, no. 3 (2018): 379–406. http://dx.doi.org/10.1177/1032373217745672.

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The article aims to examine the history of Vietnam’s accounting practices and standard setting in the context of its transition towards a market-based economy. Vietnam is chosen as a case study because of its unique combination of factors and the accelerated changes occurring in recent years. More specifically, the article has three research objectives: (1) to explore the distinctive stages in the evolution of accounting practices in Vietnam, (2) to explain the institutional pressures that have shaped the evolution of accounting standards in Vietnam and (3) to understand the implications of th

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Panchenko, Olha, and Serhii Hryniavskyi. "The influence of the concept of sustainable development on the construction of strategic management and financial accounting in agriculture." Ukrainian Journal of Applied Economics and Technology 2024, no. 3 (2024): 331–35. http://dx.doi.org/10.36887/2415-8453-2024-3-59.

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In the realities of the modern world, which has set a course for the development of sustainable practices, the contribution of each business entity to this process is of great importance. Financial and management accounting are vital sources for analyzing and managing environmental and social activities. At the same time, it requires transformation and development. Therefore, the article aims to identify patterns and factors that influence the concept of sustainable development in the construction of strategic management and financial accounting. The author uses methods such as analysis, analo

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Robby Gamas and Ersi Sisdianto. "Analisis Penerapan Metode Pencatatan Akuntansi Dengan Konsep Accrual Accounting Pada Perbankan Syariah." Jurnal Nuansa : Publikasi Ilmu Manajemen dan Ekonomi Syariah 2, no. 2 (2024): 92–99. http://dx.doi.org/10.61132/nuansa.v2i2.893.

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The concept of accrual accounting is a basis commonly applied in financial institutions in Indonesia. However, Islamic banks have a different perspective on implementing the accrual accounting concept. This research aims to analyze the application of accounting recording methods with the concept of accrual accounting in sharia banking. The research method is descriptive qualitative research with data collection techniques in the form of library research. The findings show that the implementation of the accrual accounting concept in sharia banking cannot be fully implemented because there are e

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Espejo, Márcia Maria dos Santos Bortolocci, and Franciele do Prado Daciê. "Reducing information asymmetry from the management control perspective: discussion of practices in transparent companies." Revista Contabilidade & Finanças 27, no. 72 (2016): 378–92. http://dx.doi.org/10.1590/1808-057x201603000.

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ABSTRACT The capital market is supplied with information daily, but when this is made available in an incomprehensible way, it becomes a potential barrier to investment. In order to overcome this shortcoming, constantly improved regulations intensify the need for more and better information. In the managerial context, empirical studies indicate that there is a low level of use of modern Management Accounting tools; however, on a theoretical level, Accounting Theory prescribes that Accounting must effectively meet the needs of its external and internal users. It is thus believed that not only f

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Tuasalamony, Ardhiatul Halima, Sitti Rahma Sudirman, Usman Usman, Nur Alfiah Rezkiyanti, and Nurul Rahima Samual. "The Concept Of Sharia Accounting In Nahusanamang Custom In Tulehu Village." INVOICE : JURNAL ILMU AKUNTANSI 6, no. 2 (2024): 180–85. https://doi.org/10.26618/inv.v6i2.14492.

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The primary objective of this study is to explore the application of Islamic accounting principles within the context of the nahusanamang custom. Employing qualitative methods with a phenomenological approach, the research delves into the interpretation of Islamic accounting concepts within nahusanamang. Through this investigation, several key elements emerge, shedding light on the significance of nahusanamang within Islamic accounting frameworks. Nahusanamang, within the purview of Islamic accounting, encompasses various facets including assets, liabilities, temporary shirkah funds, equity, r

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Anggadini, Sri Dewi, Sari Damayanti, Gagan Suryanagara, Ira Sukmawati, Egi Fahrana, and Dini Fitriyanti. "IMPLEMENTATION OF PROJECT BASED LEARNING (PBL) IN AN EFFORT TO IMPROVE ACCOUNTING UNDERSTANDING AND KNOWLEDGE." Jurnal Riset Akuntansi 15, no. 2 (2023): 145–58. http://dx.doi.org/10.34010/jra.v15i2.9510.

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The research objective was to determine the magnitude of the influence of Project Based Learning (PBL) learning in accounting practicum courses in an effort to increase accounting understanding and knowledge. Learning in tertiary institutions is an interaction between lecturers and students which is supported by various elements such as objectives, subject matter, infrastructure, learning environment, learning methods, and evaluation. All of these elements greatly affect the success of the teaching and learning process. One of the important subjects is the Accounting Practicum, where the use o

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Winograd, Barry N., James S. Gerson, and Barbara L. Berlin. "Audit Practices of PricewaterhouseCoopers." AUDITING: A Journal of Practice & Theory 19, no. 2 (2000): 176–82. http://dx.doi.org/10.2308/aud.2000.19.2.176.

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This paper discusses the development of the PricewaterhouseCoopers Audit Approach (PwCAA), identifies distinctive features of this approach, and provides information on new development areas. The discussion will provide a summary of each of these items and will focus on the distinctive features of the PwCAA. The article will not cover elements that appear to be consistent with other firm methodologies. Significant consistencies exist since all of the major international firms essentially operate under generally accepted auditing standards, i.e., the International Standards on Auditing (ISA) as

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Artika Dewi Putri and Rayyan Firdaus. "Pentingnya Akuntansi Syariah di Era Modern." MENAWAN : Jurnal Riset dan Publikasi Ilmu Ekonomi 2, no. 6 (2024): 65–74. https://doi.org/10.61132/menawan.v2i6.994.

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The importance of Islamic accounting in this modern era is increasingly relevant, especially in preventing unexpected practices such as fraud, dishonesty and other abuses in the world of accounting. Specifically, this paper analyzes the values of Islamic principles applied in the accounting process to avoid the emergence of these practices. The methodology used in this research is descriptive analysis, where the author elaborates on the main elements of Islamic principles applied in accounting. Furthermore, this paper attempts to differentiate clearly between the basic values underlying Islami

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Khoruzhy, Lyudmila Ivanovna, Yury Nikolaevich Katkov, and Anastasiya Alekseevna Romanova. "Combining accounting practices to create an effective cost management system in the inter-organizational relationships of agro-entities." Buhuchet v sel'skom hozjajstve (Accounting in Agriculture), no. 4 (April 1, 2021): 15–29. http://dx.doi.org/10.33920/sel-11-2104-02.

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In the article, based on the theoretical analysis and study of accounting practices, a set of elements was formed for their use in the system of managing the costs of inter-organizational interaction of partners. The peculiarities of the combined system of calculation of the cost of agricultural products within the framework of inter-organizational cooperation, the existing accounting practices are described. Advantages of introduction and use of inter-organizational accounting and cost calculation system for efficient management of costs of inter-organizational cooperation of agro-entities ha

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Tackett, James, Gregory A. Claypool, and Fran Wolf. "In God We Trust." Journal of Business Case Studies (JBCS) 3, no. 4 (2007): 1–8. http://dx.doi.org/10.19030/jbcs.v3i4.4860.

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This case focuses on fraud and various elements of accounting and fraud examination practices and is appropriate for use in an upper division auditing course. The case is based on a true story only the names have been changed.

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Hasina, Tazkiya, Sulastiningsih Sulastiningsih, and Puteh-o. Mada. "BASIC CONCEPTS OF ACCOUNTING IN ISLAMIC PERSPECTIVE." Prosiding dan Call Paper Widya Wiwaha 2, no. 1 (2023): 213–26. https://doi.org/10.32477/semnas.v2i1.916.

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The current form of conventional accounting has been influenced and shaped by the prevailing value system present in Western civilization. Hence, it is indisputable that the conceptual framework employed as the foundation for formulating and advancing accounting rules exhibits a bias towards specific interest groups. Can the conceptual framework be used to accounting practices based on Sharia principles? This research posits that Islam possesses distinct values that diverge from the prevailing ideals that underpin the establishment and advancement of traditional accounting practices. Hence, it

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Macchia, Silvia. "Are we ready to change? A case study of Management Accounting Change (MAC) in an Italian Co-operative." MANAGEMENT CONTROL, no. 1 (March 2021): 141–64. http://dx.doi.org/10.3280/maco2021-001-s1008.

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Over the last 30 years, research on Management Accounting Change as a way to understand the circumstances, forces and consequences related to the develop-ment and implementation of new techniques has grown in popularity. Accounting practices are context-dependent, as are changes to such practices. They require setting-specific studies that pay attention to the complexity of their enactment and to the elements that shape these practices. This paper presents a retrospective lon-gitudinal case study of a management accounting change project undertaken by a co-operative firm, and includes descript

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Marques, Maria da Conceição da Costa. "Accounting and The Environment: Literature Review." Revista de Gestão Social e Ambiental 18, no. 12 (2024): e010557. https://doi.org/10.24857/rgsa.v18n12-198.

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Objectives: This article seeks to analyze the interaction between accounting and the environment, investigating how companies can integrate environmental costs and impacts into their accounting practices. Its main objective is to discuss strategies that reconcile environmental sustainability with legal requirements and consumer demands for greater socio-environmental responsibility. Theoretical Framework: The study is based on the concept of environmental accounting as a branch of socially responsible accounting. Theoretical elements such as the UN Economic-Environmental Accounting System (SEE

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Bashiruddin Ahmad, Haliah Haliah, and Andi Kusumawati. "The Transformation of Public Sector Accounting in Encouraging Improvement of Public Service Quality." International Journal of Economics and Management Sciences 1, no. 4 (2024): 214–27. http://dx.doi.org/10.61132/ijems.v1i4.255.

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The transformation of public sector accounting is critical for enhancing the quality of public services. This evolution is driven by the need for greater transparency, accountability, and efficiency within government operations. Traditional accounting practices, often characterized by a focus on compliance and financial reporting, are being replaced by more comprehensive frameworks that emphasize performance measurement and management. This shift is largely influenced by globalization, technological advancements, and the increasing expectations of citizens for improved public services. By adop

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Luh, Putu Puji Trisnawati, Christina Nawangsari Lenny, Johannes Lo Sigmin, Rifai Zainal Veithzal, and Sofriana Irmaningsih Erna. "Literature Review of Corporate Sustainability in Practices (The Implementation of Green Accounting in Modern Industries)." International Journal of Social Science and Human Research 05, no. 11 (2022): 5182–91. https://doi.org/10.5281/zenodo.7370843.

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Environmental accounting practices in the company, one of which is implemented in sustainability accounting reporting. The issue of sustainable accounting is an absolute material to be used as a basis for decision making in the business world, to participate in preserving nature. To support this reporting, accounting has important reporting, because it requires hard work and the role of the company and the accounting firm to include an assessment of environmental saving elements in their work for the sustainability of their profession. Environmental accounting is a combination of all environme

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Katsioloudes, Marios I., and Walter G. Tymon. "Strategic Planning Practices: Are they what they should be?" Human Systems Management 22, no. 4 (2003): 177–83. http://dx.doi.org/10.3233/hsm-2003-22404.

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This study extends research on strategic planning practices in nonprofit organizations by examining executive director perceptions of both actual and desired practices in their organizations. Fifty three (53) usable questionnaires returned from 150 randomly sampled church, museum, and human service directors were analyzed. Six factors of the strategic planning process (SPP) were assessed by the questionnaire: participation, organizing mechanisms, inputs and analysis, responsibilities for developing the plan, substantive elements in the resulting plan, and elements in promulgating the plan. The

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Ramadhan, Abdul Rahman. "THE TRANSFORMATION OF SHARIA ACCOUNTING IN PROMOTING SUSTAINABILITY ECONOMIC GROWTH." BALANCE: JOURNAL OF ISLAMIC ACCOUNTING 4, no. 2 (2023): 101–24. http://dx.doi.org/10.21274/balance.v4i2.8303.

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This research aims to analyze the transformation of Islamic accounting and its impact on strengthening the sustainable economy and gain a deeper understanding of innovative Islamic accounting practices, the role of technology in driving efficiency, and their contribution to overall Islamic economic growth. In recent years, the Islamic economy has experienced significant growth in various countries. Islamic economic principles based on Islamic moral and ethical principles offer an attractive alternative to the conventional financial system. Islamic accounting has a key role in ensuring transpar

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Debreceny, Roger S., Stephanie M. Farewell, Maciej Piechocki, Carsten Felden, Andre Gräning, and Alessandro d'Eri. "Flex or Break? Extensions in XBRL Disclosures to the SEC." Accounting Horizons 25, no. 4 (2011): 631–57. http://dx.doi.org/10.2308/acch-50068.

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SYNOPSIS The Securities and Exchange Commission (SEC) has adopted the eXtensible Business Reporting Language (XBRL) in a multi-year program to enhance the functionality of the Commission's EDGAR database. Filers tag their financial statements with elements from a taxonomy that defines the reporting concepts so that the XBRL files can be understood by information consumers. The U.S. GAAP taxonomy was designed to represent common reporting practices and support the disclosure requirements of U.S. GAAP. If taxonomy elements for each disclosure concept are not present, the filer creates an extensi

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Busco, Cristiano, Elena Giovannoni, and Angelo Riccaboni. "Sustaining multiple logics within hybrid organisations." Accounting, Auditing & Accountability Journal 30, no. 1 (2017): 191–216. http://dx.doi.org/10.1108/aaaj-11-2013-1520.

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Purpose The purpose of this paper is to explore how accounting and control practices contribute to the persistence of the multiple logics that characterise hybrid organizations, i.e. organizations that constantly incorporate elements from different institutional logics at the very core of their identity. Design/methodology/approach The authors draw on the literature regarding institutional logics and on studies exploring the enabling power of accounting to interpret the findings derived from a longitudinal case study of a hybrid organization operating in the field of brain-computer interface t

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Plămădeală, Vasile. "MODERN ROAD SAFETY ELEMENTS OF THE PIETONS." Journal of Engineering Science XXVI (1) (March 15, 2019): 47–60. https://doi.org/10.5281/zenodo.2640037.

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More than 270000 pedestrians die annually on roads across the world, accounting for about 22% of the total number of people killed in road accidents. In addition, millions of pedestrians are traumatized, some of them become disabled for life. The pedestrian is the most vulnerable road traffic victim. Compared to drivers, they are not physically protected, and road accidents with their involvement often become a tragedy – usually the pedestrian gets serious injuries, including incompatible with life. The article contains a brief description of the pedestrian-

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MALINOVSKAYA, Natal'ya V. "The impact of digitalization and integration processes on the cost accounting in sausage manufacture." International Accounting 22, no. 5 (2021): 490–508. http://dx.doi.org/10.24891/ia.24.5.490.

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Subject. This article explores the impact of integration factors, modern management concepts, as well as digitalization on the most important elements of accounting and calculation tools in sausage production. Objectives. The article aims to identify current factors affecting the organization of cost accounting and choice of methods for calculating the production expenses at meat processing enterprises for sausage production. Methods. The study relies upon analysis and synthesis, comparison, generalization, and abstraction. Results. The article identifies new factors that affect the organizati

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Musuhuke, Bahati. "Effect of the Management Accounting on the Financial Performance of Small and Medium Enterprises in Rwanda: A Case of Small and Medium Entreprises in Gasabo District." Journal of Finance and Accounting 8, no. 5 (2024): 88–98. http://dx.doi.org/10.53819/81018102t4266.

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Management accounting provides an excellent opportunity for companies to compete in the market by offering superior products and services at reasonable prices to customers. The general objective of this study was to study the effects of management accounting practices on the Financial Performance of Small and Medium Enterprises in Gasabo district, Rwanda. This study adopted a correlation study design. The target population for this study was the 171 small and medium enterprises in Gasabo district Stratified random sampling method was applied to come up with the sample size, since the populatio

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Jensen, Kevan L., and Jeff L. Payne. "Audit Procurement: Managing Audit Quality and Audit Fees in Response to Agency Costs." AUDITING: A Journal of Practice & Theory 24, no. 2 (2005): 27–48. http://dx.doi.org/10.2308/aud.2005.24.2.27.

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This study examines (1) the association between agency costs and audit-procurement practices, and (2) the association between audit-procurement practices, audit quality, and audit fees. Improved audit procurement has been promoted as a mechanism for improving audit quality, particularly in the public sector where auditor moral hazard problems have historically existed. Using a sample of municipal organizations, we find evidence that cities facing higher levels of agency costs, and cities that rely more on their external auditors to relieve such costs, tend to have better-developed audit-procur

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Nofita, Resti, Eka Siskawati, Wiwik Andriani, and Muhammad Ansar. "Green Accounting and Organization Performance: Science Mapping of Present and Future Trends." Journal of Accounting and Strategic Finance 7, no. 1 (2024): 62–81. https://doi.org/10.33005/jasf.v7i1.475.

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Green accounting's main objective is to influence corporate behavior toward social and environmental concerns and address social issues affecting global sustainable development. Establishing green accounting practices in businesses is crucial for community concern and environmental sustainability. This research aims to explore the knowledge structure of green accounting and its impact on organizational performance. Environmental accounting is an important tool in improving the quality of environmental reporting. This study conducted a literature analysis, and the research methodology employed

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NECHYPORUK, Nataliia, Zoia HRYHOROVA, Alla KVASKO, and Nina AVANESOVA. "Strategic management accounting within the system of integrated management of enterprises." Economics. Finances. Law 2, no. - (2023): 26–29. http://dx.doi.org/10.37634/efp.2023.2.5.

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Introduction. The paper develops recommendations for improving the methodology of strategic management accounting in the system of complex management of enterprises. The influence of the practice of strategic management accounting on the performance of logistics companies has been studied. The purpose of the paper is development of recommendations for improving the methodology of strategic management accounting in the system of complex management of enterprises. Results. Strategic management accounting is based on various elements, such as: the use of technology, the use of effective informati

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EMALUTA, FIKRIYA HANIM KARDIYA. "HADRAH ACCOUNTING ON PEOPLE IN BERU, LAMONGAN." Jurnal Akuntansi 10, no. 1 (2020): 69–76. http://dx.doi.org/10.33369/j.akuntansi.10.1.69-76.

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This study aims at describing and defining accounting practices of Hadrah communitylocated in Beru, Lamongan. Hadrah, which is also known as sholawat hadrah ishari, is a performing art of sacred shalawat with radad dance movements accompanied by tambourines. Nonetheless, Hadrah itself cannot be modified with elements of entertainment. The type of Hadrah performance, which is usually held in Beru, Lamongan, is Sholawat hadrah Ishari Tanggapan. It is performed based on a request for celebrations, such aswedding party. The author observes the art of Hadrah in Beru as an association or organizatio

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Núñez-Liberio, Rosa Verónica. "Análisis de la influencia de la cultura organizacional en la ética contable." Revista Científica Ciencia y Método 2, no. 2 (2024): 27–39. https://doi.org/10.55813/gaea/rcym/v2/n2/41.

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This study critically examines the influence of organizational culture on accounting ethics through a systematic literature review of empirical and theoretical research published in the last two decades. The methodology was based on the rigorous selection of literature indexed in high quality databases, the identification of thematic categories and the comparative analysis of findings. The results highlight that the predominance of financial objectives over ethical values is a decisive factor that favors the rationalization of improper practices, accounting manipulation and the deliberate omis

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Mansour Stoian, Lăcrămioara, and Elena Cerasela Spătariu. "Green Accounting and Reporting – Achievements So Far and Opportunities Ahead: Critical Research of Sustainability Reports of Romanian Companies." Proceedings of the International Conference on Business Excellence 17, no. 1 (2023): 728–40. http://dx.doi.org/10.2478/picbe-2023-0068.

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Abstract Green accounting approach is a lever that incites all the organizations towards those activities and sustainable development strategies, where nature is above wealth, the value systems are above the corporations and humanity values more than artificial intelligence. Calculating environmental indicators represents both a management and a reporting tool. This study brings to the fore the benefits of reporting green accounting indicators at the level of organisations that report sustainability information and highlights practices for reporting green accounting elements using qualitative

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Serebryakova, T. Yu. "Scientific School of Professor E.A. Elenevskaya." Accounting. Analysis. Auditing 11, no. 5 (2024): 104–10. https://doi.org/10.26794/2408-9303-2024-11-5-104-110.

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The graduates of the Cheboksary Cooperative Institute (branch) of the Russian University of Cooperation have contributed to Professor E. A. Elenevskaya’s scientific school’s recognition in the accounting community of the Chuvash Republic and surrounding areas. Over its lifespan, the program has helped over 2,000 specialists in accounting, control, economic analysis, and auditing launch their careers. Scientific research has enabled economic and accounting specialists in consumer cooperative organizations to use advanced management accounting techniques, contributing to creating scientific meth

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Arévalo-Castro, Wilson Fernando, and Miryam Alejandra Montero-Cobo. "Evaluación de la transparencia y rendición de cuentas en instituciones públicas del Ecuador." Revista Metropolitana de Ciencias Aplicadas 7, S2 (2024): 183–93. http://dx.doi.org/10.62452/nvnm0t76.

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The study evaluated the accounting practices of the International Public Sector Accounting Standards (IPSAS) and their impact on the transparency of accountability in public institutions in Ecuador. A mixed approach integrating qualitative and quantitative elements was employed. Eighty-two public institutions were surveyed and the data were analyzed using descriptive statistical techniques. The results showed that, although most of the institutions have clear and documented accounting policies, a high percentage do not adequately comply with them. Areas for improvement were identified in the e

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Vijay Kumar Tiwari Brij. "Decoding revenue allocation: A framework for retrospective and prospective approaches." World Journal of Advanced Engineering Technology and Sciences 15, no. 2 (2025): 1244–52. https://doi.org/10.30574/wjaets.2025.15.2.0672.

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This article examines revenue allocation practices in modern accounting, focusing on the contrast between retrospective and prospective approaches to contract modifications. Revenue allocation distributes organizational revenue across operational components, including products, services, business units, and contractual elements. The evolution of accounting standards, particularly ASC 606 and IFRS 15, has transformed revenue allocation into a sophisticated process requiring significant judgment. The article establishes theoretical foundations through accounting principles including matching, su

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Janna, Raodatul, Abdulahana, and Ismail Keri. "Analysis of the Payroll System to Achieve the Principle of Justice in the Furniture Business of CV Surya Utama Bone from the Perspective of Islamic Accounting." Jurnal Ekonomi, Manajemen, Akuntansi dan Keuangan 6, no. 3 (2025): 10. https://doi.org/10.53697/emak.v6i3.2496.

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This study aims to analyze the payroll system of the furniture business CV Surya Utama Bone from the perspective of Islamic accounting, particularly in applying the principle of justice. The background of this research is rooted in the importance of integrating Islamic values into profit distribution practices, in contrast to conventional systems that tend to prioritize capital owners. The study adopts a descriptive qualitative approach to gain a deep understanding of profit-sharing practices based on the direct experiences of the research subjects. Data collection techniques include observati

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Wang, Ding, Jun Jie Wei, Min Huang, and Ying Wang. "Study on the Element Naming in XBRL Taxonomies." Applied Mechanics and Materials 427-429 (September 2013): 2592–95. http://dx.doi.org/10.4028/www.scientific.net/amm.427-429.2592.

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XBRL is the latest technology used in processing accounting information. Elements in XBRL are facts which may be reported about a business activity. Element names are the character strings which uniquely identify each element. This paper examines the existing rules on element naming. With extensive analysis of current practices for XBRL element naming in the foreign and Chinese taxonomies, several alternative approaches are set out. The considerations are proposed to improve the standardization of taxonomy creation.

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Sariannidis, Nikolaos, Alexandros Garefalakis, Panagiotis Ballas, and Evdoxia Grigoriou. "Eco-efficiency, sustainable development and environmental accounting in the tourism industry during a crisis." Corporate Board role duties and composition 14, no. 3 (2018): 58–64. http://dx.doi.org/10.22495/cbv14i3art5.

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Tourism industry exploits the local fragile resources of a destination including biodiversity, archaeological and cultural areas with tourists expressing a propensity to visit places with high environmental quality and intensely local culture elements. Thus, traditional tourism management practices that are associated with the environmental degradation and catastrophe of these resources should be scrutinized and avoided. The aim for the particular study is to investigate the notion of sustainable development within the realm of hospitality and tourism industry by suggesting avenues for further

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Soetikno, Johannes Johny. "The Complex Interplay Between Human Resource Management, Financial Literacy, and Management Accounting in Addressing Deviant Behavior and Fraud: A Systematic Literature Review." Atestasi : Jurnal Ilmiah Akuntansi 7, no. 2 (2024): 1173–85. http://dx.doi.org/10.57178/atestasi.v7i2.923.

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This research explores the complex interplay between Human Resource Management (HRM), financial literacy, and management accounting in addressing deviant behavior and fraud within organizations. The primary aim of this study is to develop an integrated understanding of how these elements interact to prevent fraudulent activities and promote organizational integrity. Utilizing a systematic literature review approach, the research synthesizes findings from recent empirical studies and theoretical models, focusing on the last five years to provide a contemporary analysis The methodology involves

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Masum, Mahmud Al, and Lee D. Parker. "Local implementation of global accounting reform: evidence from a developing country." Qualitative Research in Accounting & Management 17, no. 3 (2020): 373–404. http://dx.doi.org/10.1108/qram-10-2018-0073.

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Purpose While the world-wide adoption of international financial reporting standards (IFRS) aims to eliminate differences in national accounting standards between countries, the socio-political institutions surrounding financial reporting practices remain localised. This paper aims to penetrate and reveal the manner in which local national context, stakeholder intentions and financial reporting practices can moderate the compliance with IFRS in a developing country. Design/methodology/approach An interview-based qualitative research framework was used to analyse the experience and attitudes of

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