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Journal articles on the topic 'First in, first out (Accounting)'

Author: Grafiati

Published: 4 June 2021

Last updated: 28 July 2025

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1

Nur Inayah, Sri Wahyuning, and Jarot Dian Susatyono. "Perancangan Sistem Informasi Persediaan Metode First In First Out Berbasis Web." Akuntansi Pajak dan Kebijakan Ekonomi Digital 1, no. 2 (2024): 61–68. http://dx.doi.org/10.61132/apke.v1i2.92.

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An accounting system that includes the organization of forms, records and reports that are focused in such a way as to provide information related to finance that is really needed by management to make it easier for company managers. A well-structured accounting system will also provide good meaning for management in managing its business. Every company has several accounting systems that are interrelated and work together to achieve certain goals. Inventory is arranged in staggered form (list/table), while the balance sheet is presented using accounts. Inventory is the basis for compiling bal

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Carnegie, Garry D., and Brian G. Williams. "The first professors of accounting in Australia." Accounting History 6, no. 1 (2001): 103–15. http://dx.doi.org/10.1177/103237320100600107.

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A range of contributions in the accounting history literature deal with “the first”. While such studies set out to identify key points in time in the development of accounting, they may also narrow perspectives on accounting's past. This study on the first professors of accounting in Australia seeks to clarify the historical record while, at the same time, pointing out the difficulties of the task. A call is also made to set such studies within the ambit of a theme identified by Carnegie and Napier (1996, 2000) as “comparative international accounting history”.

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Nazarov, Dmitry V., and Marina I. Sidorova. "PYOTR IVANOVICH RYCHKOV – THE FIRST RUSSIAN ACCOUNTANT." EKONOMIKA I UPRAVLENIE: PROBLEMY, RESHENIYA 2/4, no. 143 (2024): 114–24. http://dx.doi.org/10.36871/ek.up.p.r.2024.02.04.014.

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The reign of Peter I marked a new stage in the development of accounting in Russia: bookkeeping began to be introduced into the legal state field, as a result of the reception of European accounting techniques, special accounting terminology arose, and in some government institutions a position “accountant” was introduced to maintain account books. Accounting historians have not yet come to a consensus on who should be considered the first Russian accountant. This article proposes to consider the prominent scientist-historian, geographer and economist Pyotr Ivanovich Rychkov (1712–1777) as suc

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Harris, Peter, and William Stahlin. "The Theoretical Defenses Of The Last In First Out Inventory Methods." Journal of Business & Economics Research (JBER) 12, no. 1 (2013): 43. http://dx.doi.org/10.19030/jber.v12i1.8376.

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The Last in First out Method (LIFO) is presently under severe scrutiny from the financial community which may soon culminate in its repeal as an acceptable accounting method. There are pressures from the SEC in conjunction with the International Financial Accounting Standards Board (IFRS) to standardize accounting standards worldwide. In addition, there is political pressure imposed by the U.S. administration to raise additional revenues. Both groups strongly oppose LIFO, raising a strong possibility of its complete elimination. This paper addresses the reasons defending LIFO as an acceptable

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Harris, Peter, and Anthony Harris. "The Positive Outlook Of The Last In First Out Inventory Methods." Journal of Business & Economics Research (JBER) 15, no. 1 (2016): 1–4. http://dx.doi.org/10.19030/jber.v15i1.9852.

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Until very recently, the Last In First Out method (LIFO) was under severe scrutiny from the financial community, and its repeal as an acceptable accounting method seemed imminent. There were pressures from the Securities and Exchange Commission and the International Financial Accounting Standards Board to standardize accounting standards worldwide. In addition, there were political pressures imposed by US Congress to raise additional revenues. Both groups strongly oppose LIFO. However, an SEC Report issued in July 2012 has greatly renewed the lifeline of LIFO indefinitely. In the unlikely case

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Harris, Peter. "The Effects Of LIFO (Last In, First Out) Repeal On The Entertainment Industry." Journal of Business & Economics Research (JBER) 11, no. 1 (2012): 11. http://dx.doi.org/10.19030/jber.v11i1.7518.

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<span style="font-family: Times New Roman; font-size: small;"> </span><p style="margin: 0in 0.5in 0pt; text-align: justify; text-justify: inter-ideograph;" class="MsoNormal"><span style="font-size: 10pt; mso-fareast-font-family: &quot;Times New Roman&quot;;"><span style="font-family: Times New Roman;">The Last in, First Out Method (LIFO) is presently under severe scrutiny from the financial community, which may soon culminate in its repeal as an acceptable accounting method. There are pressures from the SEC in conjunction with the International Financial A

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Brauner, Yariv. "Transfer Pricing in BEPS: First Round Business Interests Win (But, Not in Knock-Out)." Intertax 43, Issue 1 (2015): 72–84. http://dx.doi.org/10.54648/taxi2015006.

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Reforming the transfer pricing regime is not merely one of many equal tasks faced by the BEPS initiative; it is its core task. The Organisation for Economic Co-operation and Development (OECD) has responded to the challenge with an ambitious plan to reform the substantive transfer pricing rules so that they could realistically meet the challenges of sophisticated tax planning - particularly of transactions involving intangibles - and to standardize reporting to reduce compliance and enforcement costs for all stakeholders. On September 2014 the OECD has delivered only partially on these promise

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Nkhoma, Mathews, Clara A. Nkhoma, Susan Thomas, Long Tu Tu, and Nha Quoc Le. "Transforming a First-year Accounting Course Using a Blended Learning Pathway." Issues in Informing Science and Information Technology 16 (2019): 319–42. http://dx.doi.org/10.28945/4304.

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Aim/Purpose: Blended learning can transform students experience and learning in higher education. Although the literature extensively explores benefits of blended learning, limited research exists to provide a detailed design principle for implementing instructional activities in blended courses and its usage as tool to influence learning outcomes for second language first year accounting learners. Background: The objective of this study is to find out how the learning experience of students was impacted and by designing and implementing blended learning and connectivity between online and fac

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Pauji, Pathul, and Adi Prihanisetyo. "PERANCANGAN SISTEM AKUNTANSI PERSEDIAAN OBAT-OBATAN PADA KLINIK DIORATU MEDICALINDO PENAJAM PASER UTARA." Jurnal Ilmiah Fokus Ekonomi, Manajemen, Bisnis & Akuntansi (EMBA) 3, no. 3 (2024): 283–91. https://doi.org/10.34152/emba.v3i3.1179.

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This research aims to find out what the implementation of the drug inventory accounting system is like at the Dioratu Medicalindo Clinic and whether its implementation is effective or not. Dioratu Medicalindo Clinic is a private clinic that provides several health services such as general services, specialists, inpatient, outpatient, pharmacy, and others. This type of research is descriptive qualitative with primary and secondary data sources and data collection methods using observation, interviews, documentation and literature study. The research results show that Dioratu Medicalindo Clinic

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Lestari, Indah Rahayu, Hayatul Khairul Rahmat, Imelda Imelda, and Rachmat Arif. "Peningkatan Pemahaman Aplikasi Komputer Akuntansi Bagi Calon Teknisi Akuntansi Pertama." Indonesian Journal of Emerging Trends in Community Empowerment 2, no. 2 (2024): 61–70. https://doi.org/10.71383/ijetce.v2i2.61.

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The rapid development of information technology in the world of work has brought major changes, including in the field of accounting. The use of accounting computer applications has become an absolute necessity for companies to improve efficiency, accuracy, and productivity in managing financial data. Therefore, it is important to improve the understanding of accounting computer applications for prospective first accounting technicians through community service activities. This activity aims to improve the understanding of accounting computer applications for prospective first accounting techn

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Wurayaningrum, Rica s. "FACTORS INFLUENCING ACCOUNTING STUDENTS’ UNDERSTANDING THE ENGLISH TERMINOLOGY IN ACCOUNTING REPORTS." Jurnal Analisa Akuntansi dan Perpajakan 5, no. 2 (2021): 246–54. http://dx.doi.org/10.25139/jaap.v5i2.4216.

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This qualitative study with a case study research scheme is aimed to find out the factors influencing accounting students’ understanding of the English terminology in accounting reports (balance sheet, income statement and cash flow statement). The sample is the first semester students of the Accounting Department of Faculty Economics and Business, Universitas Wijaya Kusuma Surabaya academic year 2020-2021. The understanding of English terminology in accounting reports can help the students in preparing themselves for Free Trade in a disruptive era. The analysis of this study is using qualitat

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Sulaj, Kejsi. "Inventory Cost Flow Assumptions and Limitations of Lifo: A Case Study of a Manufacturing Firm in Albania." European Journal of Accounting, Auditing and Finance Research 11, no. 5 (2023): 39–70. http://dx.doi.org/10.37745/ejaafr.2013/vol11n53970.

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Valuing inventory at cost is crucial for understanding a firm's expenses, gross profit, taxes, net income, and ending inventory during a specific accounting period. This study focuses on inventory cost flow assumptions under IFRS and U.S. GAAP standards. In the Albanian accounting system, Specific Identification (SI), First In, First Out (FIFO), and Weighted Average Cost (WAC) methods are accepted. Among these, FIFO and WAC are the most commonly used inventory cost flow assumptions. The study also examines the reasons for the ban on Last In, First Out (LIFO) cost flow assumption by IFRS and Al

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Oktaviani, Galatea Yolanda, and Hendra Dwi Prasetyo. "Inventory Accounting Analysis at PT. XYZ." INCOME: Innovation of Economics and Management 2, no. 2 (2024): 1–5. http://dx.doi.org/10.32764/income.v2i2.5009.

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In trading companies there are assets obtained from purchases or from their own production with the aim of being resold to consumers, namely inventory. This led the author to investigate whether the use of inventory accounting at PT. XYZ adhered with PSAK No. 14 governing supplies. The authors employed a qualitative descriptive technique in their study, which included data collection and processing. The data used are both primary and secondary. The data was collected, processed, and analyzed before being presented in detail. This analysis makes use of data from 2019. The findings reveal that P

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Bilous, Olga. "Evolution of the accountant profession: current state and future." Galician economic journal 91, no. 6 (2024): 81–86. https://doi.org/10.33108/galicianvisnyk_tntu2024.06.081.

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The article is devoted to the study of historical aspects, the current state and prospects for the development of one of the oldest professions, namely the profession of accountant. The article studies the origin of the term «accountant» and its interpretation. The first mention of an accountant dates back to 1498, although the origin of accounting is traced back to ancient times. But the whiteness of the researchers believes that the real accounting business was started in Ancient Egypt approximately in the IV-III millennium BC, when there was a need to take into account values, organize publ

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KHOMYN, Petro. "Functional transformations and conceptual-terminological problems of accounting policy." Fìnansi Ukraïni 2020, no. 9 (2020): 110–26. http://dx.doi.org/10.33763/finukr2020.09.110.

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It is noted that at present, instead of deepening scientific research in terms of turning accounting offices into accounting and analytical centers and training students in accordance with modern requirements for the formation of analytical information for managers, the key problem of the theory and practice of accounting has become the erroneous focus of attention of domestic authors on foreign language terms. and “justifying” the need to replace its dubious value name with ephemeral ones. Using the methods of historical analysis, structural and logical understanding of scientific literature

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Gryc, William E. "Revenue in first-price auctions with a buy-out price and risk-averse bidders." Journal of Economics 129, no. 2 (2019): 103–42. http://dx.doi.org/10.1007/s00712-019-00674-8.

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Marsus, Soffan, Raynal Yasni, Muliani Sulya Fajarianti, Agung Arianto, and Joko Sustiyo. "Bridging policy and practice: The implementation of inventory accounting standards in Indonesian local governments." Jurnal Tata Kelola dan Akuntabilitas Keuangan Negara 11, no. 1 (2025): 157–74. https://doi.org/10.28986/jtaken.v11i1.2068.

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Inventory accounting plays a critical role in public sector financial management, supporting transparency, asset control, and budget accountability. This study examines the challenges associated with implementing inventory accounting standards in Indonesian local governments, with a particular focus on inventory recording, classification, and governance. Using an interpretive qualitative approach, the research draws on document analysis of national and international accounting standards and focus group discussions with government accounting practitioners. The findings reveal persistent difficu

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Oldroyd, David. "THE ROLE OF ACCOUNTING IN PUBLIC EXPENDITURE AND MONETARY POLICY IN THE FIRST CENTURY AD ROMAN EMPIRE." Accounting Historians Journal 22, no. 2 (1995): 117–29. http://dx.doi.org/10.2308/0148-4184.22.2.117.

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Previous authors have argued that Roman coinage was used as an instrument of financial control rather than simply as a means for the state to make payments, without assessing the accounting implications. The article reviews the literary and epigraphic evidence of the public expenditure accounts surrounding the Roman monetary system in the first century AD. This area has been neglected by accounting historians. Although the scope of the accounts supports the proposition that they were used for financial control, the impetus for keeping those accounts originally came from the emperor's public ex

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Greenberg, Rochelle K., and Neil A. Wilner. "Teaching Inventory Accounting: A Simple Learning Strategy to Achieve Student Understanding." Issues in Accounting Education 26, no. 4 (2011): 835–44. http://dx.doi.org/10.2308/iace-50069.

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ABSTRACT This learning strategy offers an efficient and effective technique for teaching inventory in the introductory financial accounting course. It is motivated by the belief that many students memorize how to calculate the cost of goods sold and ending inventory under different cost flow assumptions, but that few understand the subject. This fundamental lack of understanding prohibits them from fully appreciating other issues, such as the difference between the physical flow and the cost flow assumption, the relevance of the cost flow assumption when computing cost of goods sold and income

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Hikmah, Issanul, and Mohammad Taufiq. "Analisis Sistem Informasi Akuntansi Persediaan Barang Fire Alarm System (Studi Kasus pada PT Mitra Tama Sinergi)." Nusantara Entrepreneurship and Management Review 1, no. 1 (2023): 57–63. http://dx.doi.org/10.55732/nemr.v1i1.1046.

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Persediaan merupakan aset penting dalam sebuah perusahaan. Adanya sistem informasi persediaan yang tepat dapat mencegah kehilangan dan kerusakan barang. Penelitian ini bertujuan untuk menganalisis sistem informasi akuntansi atas persediaan barang PT Mitra Tama Sinergi. Metode penelitian yang digunakan adalah metode kualitatif. Pengujian data menggunakan uji triangulasi dengan teknik wawancara, observasi, dan dokumentasi. Hasil penelitian menunjukkan bahwa sistem informasi akuntansi atas persediaan pada PT Mitra Tama Sinergi cukup efektif. Hal ini dapat dilihat dari sistem pencatatan dan pelapo

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Prabowo, Adia Adi. "FAKTOR-FAKTOR YANG MEMPENGARUHI MAHASISWA AKUNTANSI FE UST MENGIKUTI UJIAN SERTIFIKASI AKUNTAN PUBLIK (USAP)." Kajian Bisnis Sekolah Tinggi Ilmu Ekonomi Widya Wiwaha 28, no. 2 (2020): 160–75. http://dx.doi.org/10.32477/jkb.v28i2.208.

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Students who want to work as public accountants are required to first take thePublic Accountants Certification Exam which is held by the Indonesian Instituteof Certified Public Accountants, but students who take the public accountantcertification exam are still minimal. The purpose of this study is to determine theeffect of economic motivation, personality, barriers, social motivation and qualitymotivation on accounting students’ interest in taking the Public AccountantCertification Exam.The research respondents were all students of semester VIand above Accounting Study Program Department of A

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KOVAL, Lubov. "REGULATORY PROVISION OF ENTERPRISE ACCOUNTING POLICY." "EСONOMY. FINANСES. MANAGEMENT: Topical issues of science and practical activity", no. 2 (52) (June 26, 2020): 165–81. http://dx.doi.org/10.37128/2411-4413-2020-2-12.

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The features of accounting policy formation are considered in the article taking into account the provisions of the current regulatory framework. The international practice of regulation of accounting policies of the enterprise from the adoption of the first IAS to the present day is investigated. The terms given in domestic legislation and foreign regulations are compared. The role, objectives and significance of accounting policies in an entity's activities are determined. In addition, a list of factors that influence the process of accounting policies and the choice of its elements. The imp

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Munot, Sonali, Julie Redfern, Janet E. Bray, et al. "Improving community-based first response to out of hospital cardiac arrest (FirstCPR): protocol for a cluster randomised controlled trial." BMJ Open 12, no. 6 (2022): e057175. http://dx.doi.org/10.1136/bmjopen-2021-057175.

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IntroductionOut-of-hospital cardiac arrest (OHCA) is associated with poor survival outcomes, but prompt bystander action can more than double survival rates. Being trained, confident and willing-to-perform cardiopulmonary resuscitation (CPR) are known predictors of bystander action. This study aims to assess the effectiveness of a community organisation targeted multicomponent education and training initiative on being willing to respond to OHCAs. The study employs a novel approach to reaching community members via social and cultural groups, and the intervention aims to address commonly cited

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Lemishovska, O. "Accounting development by Ukrainian diaspora in the first half of xx century and its application in the system of professional training in Eastern alicia: historical and genetic analysis." Galic'kij ekonomičnij visnik 67, no. 6 (2020): 90–103. http://dx.doi.org/10.33108/galicianvisnyk_tntu2020.06.090.

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The generalized information about the activity of Ukrainian educational and scientific institutions in exile and their cooperation with the Ukrainian national cultural and educational institutions in the western Ukrainian lands in 20–50s of the XX century is given. The general educational panorama of studying economic and accounting disciplines in diasporic educational institutions and the use of their educational and methodological support of then existing processes of professional training of accounting staff in the system of East Galician cooperative schools and accounting practice is revea

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McCarthy, William E. "Accounting Craftspeople versus Accounting Seers: Exploring the Relevance and Innovation Gaps in Academic Accounting Research." Accounting Horizons 26, no. 4 (2012): 833–43. http://dx.doi.org/10.2308/acch-10313.

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SYNOPSIS: Is accounting research stuck in a rut of repetitiveness and irrelevancy? I would answer yes, and I would even predict that both its gap in relevancy and its gap in innovation are going to continue to get worse if the people and the attitudes that govern inquiry in the American academy remain the same. From my perspective in accounting information systems, mainstream accounting research topics have changed very little in 30 years, except for the fact that their scope now seems much more narrow and crowded. More and more people seem to be studying the same topics in financial reporting

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Tauhid, Umar, and Muhamad Saddam. "Analisis Akuntansi Persediaan Barang Dagang Berdasarkan Psak No. 14 pada Pt. Enseval Putera Megatrading, Tbk." Jurnal Neraca Peradaban 1, no. 2 (2021): 118–27. http://dx.doi.org/10.55182/jnp.v1i2.35.

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This study aims to determine the suitability of the application of Accounting Standards regulated in PSAK NO. 14 with PT. Enseval Putera Megatrading Tbk. This comparative qualitative research was conducted through observation, interviews, and documentation of objects through interviews so that information was obtained from: manager, warehouse department, accounting department. With this research resulted that PT. Enseval Putera Megatrading Tbk uses the perpetual inventory recording method, where every transaction that occurs is recorded in a journal. The inventory valuation method used is the

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Lemishovska, Olesia. "Institutional influence on the development of the accounting-sphere in Galicia in the second half of the XIX – first half of the XX century." Management and Entrepreneurship in Ukraine: the stages of formation and problems of development 2021, no. 2 (2021): 213–30. http://dx.doi.org/10.23939/smeu2021.02.213.

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The article presents the results of historical and accounting research on the influence of economic and cultural - educational institutions of Galicia in the second half of the XIX - first half of the XX century on the then development of the accounting sphere in the region (provincial accounting). The study reveals the prerequisites and organizational and legal framework for the functioning of non-governmental (ethno-national) institutions in the Austro-Hungarian and Polish periods, which in one way or another influenced the content and functional focus of accounting, provided appropriate tra

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Palchuk, Oksana, Lesya Kononenko, and Valerii Mytsenko. "Information Support of Innovation Management in the Accounting System." Central Ukrainian Scientific Bulletin. Economic Sciences, no. 4(37) (September 28, 2020): 228–35. http://dx.doi.org/10.32515/2663-1636.2020.4(37).228-235.

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The article specifies the scope of innovation as an object of accounting. The constituent elements of the innovation management system, their essence and features of interaction in terms of impact on the creation of accounting and information support for innovation management are studied. It is proved that the formation of the accounting and information system depends, first of all, on the specifics of innovation processes, features of activities and motivation of innovation companies, resources and instruments available to the company to carry out these activities. The peculiarities of the fo

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Bittlingmayer, George. "Antitrust and Business Activity: The First Quarter Century." Business History Review 70, no. 3 (1996): 363–401. http://dx.doi.org/10.2307/3117242.

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The modern corporation arose out of the trusts, mergers and holding companies of the late 19th century, an evolution that generated volatile political reactions. Though economists and business historians have analyzed the rise of the corporate form, they have neglected a second, related problem: Did attacks on the modern corporation depress business activity, as critics of Theodore Roosevelt and Howard Taft claimed? This paper has three aims. First, it covers the relevant analytical issues, including the effects of policy uncertainty on business investment. Second, it reviews the history of sh

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KIROVA, E. A., A. V. ZAKHAROVA, and N. S. SHAROVA. "ANALYSIS OF THE CONSTRUCTION INDUSTRY DURING THE PANDEMIC: WAYS OUT OF THE CRISIS." EKONOMIKA I UPRAVLENIE: PROBLEMY, RESHENIYA 1, no. 1 (2021): 40–46. http://dx.doi.org/10.36871/ek.up.p.r.2021.01.01.007.

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The analysis of the construction industry in the period of the pandemic is carried out, the crisis phenomena are revealed. Two ways out of the crisis are proposed. The first is the involvement of digital technologies in production and accounting, analysis of the state of the organization. This path requires significant financial expenses. The second way, which is less expensive, is focused on the development of tax planning in construction organizations to reduce tax risks and optimize tax liabilities.

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Meerits, Artur, and Kurmet Kivipõld. "Leadership competencies of first-level military leaders." Leadership & Organization Development Journal 41, no. 8 (2020): 953–70. http://dx.doi.org/10.1108/lodj-09-2019-0392.

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PurposeThe purpose of this paper is to determine the quality of the leadership competencies of first-level military leaders according to three behavioural dimensions: task, change and relational competencies.Design/methodology/approachThe study was conducted in the Estonian Defence Forces (EDF) among first-level commanders (N = 89), whose leadership competencies were assessed by their subordinates (N = 1,655). The Leader Reward and Punishment Questionnaire was used to assess task competencies, the Transformational Leadership Behaviour Inventory was used to assess change competencies and the Ex

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Christian Adri Wibisono Hartanto and Soetam Rizky Wicaksono. "Sistem Informasi Akuntansi dengan Fitur Stok Telur Menggunakan Metode FIFO." Merkurius : Jurnal Riset Sistem Informasi dan Teknik Informatika 2, no. 5 (2024): 262–72. http://dx.doi.org/10.61132/merkurius.v2i5.305.

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Semeru Farm is a company operating in the chicken farming sector. The main challenge faced by this company is financial management using manual methods with financial recording and reporting through excel applications. This requires accurate calculations in preparing profit and loss reports. In addition, the company also faces obstacles related to egg stock inventory management to ensure freshness and availability when customers buy. To overcome this problem, an accounting information system is needed that integrates stock management using the FIFO (first in first out) method, so that financia

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Escribano, Eva. "An Opportunistic, and yet Appropriate, Revision of the Source Threshold for the Twenty-First Century Tax Treaties." Intertax 43, Issue 1 (2015): 6–13. http://dx.doi.org/10.54648/taxi2015002.

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The present paper aims to delve into one of the most thrilling debates set out by the Base Erosion and Profit Shifting (BEPS) Project (specifically Action 1): the reconsideration of the permanent establishment threshold. Without disregarding the fiscal interests that have undeniably boosted the reopening of the discussion, we prefer to question the appropriateness of the PE from a different perspective. First, we will analyse the theoretical principles that originally served to justify the PE threshold. Subsequently, we will demonstrate the obsolescence of the term - as it currently stands - a

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Sa'adah, Lailatus, Siti Mayasaroh, and Triana Murtiningtyas. "ANALISIS AKUNTANSI PERSEDIAAN DAGANG BERDASARKAN PSAK No. 14." Inspirasi Ekonomi : Jurnal Ekonomi Manajemen 6, no. 2 (2024): 177–83. http://dx.doi.org/10.32938/ie.v6i2.7184.

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The purpose of this research is to determine the suitability of the application of Accounting Standards regulated in PSAK No. 14 with the company. The type of research used in this research is comparative qualitative descriptive research with three stages, namely (a) interviews, (b) observations and (c) documents. The results of this research show that when recording inventory the company uses a perpetual system, meaning that every transaction that occurs is recorded in a journal. The inventory valuation method uses FIFO (First In First Out), which is a method of recording according to the goo

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Gray, Rob, Colin Dey, Dave Owen, Richard Evans, and Simon Zadek. "Struggling with the praxis of social accounting." Accounting, Auditing & Accountability Journal 10, no. 3 (1997): 325–64. http://dx.doi.org/10.1108/09513579710178106.

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Addresses three related, though not entirely congruent, aims. Seeks, first, to initiate moves towards a “normative theory” ‐ a conceptual framework ‐ for the developing of social accounting by organizations. Second, aims inductively to draw out best practice from a range of social accounting experiments, illustrated, in particular, by reference to two short cases from Traidcraft plc and Traidcraft Exchange. Third, draws from the conclusions reached in the exploration of the first two aims and attempts to identify any clear “social accounting standards” or “generally acceptable social accountin

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Ptáčková Mísařová, Petra. "Development of environmental management accounting and EMAS over time." Acta Universitatis Agriculturae et Silviculturae Mendelianae Brunensis 60, no. 4 (2012): 307–18. http://dx.doi.org/10.11118/actaun201260040307.

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Environmental management accounting (EMA) is a system that collects, records, evaluates and transmits information about environmentally induced financial impacts and environmental impacts of the given system. In 2006 and 2010 there were two questionnaire surveys. The first survey was carried out under the resolution of grant, which was funded by the Internal Grant Agency of the Mendel University of Agriculture and Forestry in Brno, No. 68/2006, entitled “Development of the EMAS and environmental management accounting in the Czech Republic”. The second evaluated questionnaire survey was conduct

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Thalib, Mohamad Anwar. "Peningkatan Pemahaman Mahasiswa Jurusan Akuntansi Syariah tentang Teknik Penentuan Informan untuk Riset Akuntansi Budaya." Jurnal Pemberdayaan Ekonomi 1, no. 2 (2022): 89–99. http://dx.doi.org/10.35912/jpe.v1i2.1124.

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Abstract: Purpose: This training aims to improve understanding and implementation of the use of qualitative methods focused on discussing informant determination techniques for cultural accounting research. Method: The presenters divided the training method into three parts; first, an explanation of the technique of determining informants; second, an illustration of the technique of determining informants in the type of qualitative research; third, training in informant determination techniques in the type of qualitative research for cultural accounting research. Results: The results of the fi

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Kolchugin, S. V. "Methodological approach to assessing the development of the Russian currency market." Vestnik NSUEM, no. 2 (August 3, 2023): 96–111. http://dx.doi.org/10.34020/2073-6495-2023-2-096-111.

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The content of the concept of ownership as one of the earliest accounting concepts is revealed in the article. A historical analysis of the proprietary concept is carried out according to foreign and domestic primary sources. It is proven that in Russia, the proprietary concept has been developed since the end of XIX century by such authors as F.V. Ezersky, I.P. Russiyan, I.F. Valitsky, V.D. Belov, and N.I(u.). Popov. Historically, the first author’s presentation of the proprietary concept is contained in the Russian triple accounting system of F.V. Yezersky, the first publications of which ca

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RODGERS, JOSEPH LEE, DAVID C. ROWE, and MAURY BUSTER. "NATURE, NURTURE AND FIRST SEXUAL INTERCOURSE IN THE USA: FITTING BEHAVIOURAL GENETIC MODELS TO NLSY KINSHIP DATA." Journal of Biosocial Science 31, no. 1 (1999): 29–41. http://dx.doi.org/10.1017/s0021932099000292.

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Fisher (1930) presented both theoretical and empirical results concerning genetic influences on fertility. Since then, only sparse research has been done on the genetics of fertility, although more sophisticated methodogy and data now exist than were available to Fisher. This paper presents a behavioural genetic analysis of age at first intercourse, accounting for genetic, shared environmental, and selected non-shared environmental influences. The data came from the nationally representative National Longitudinal Survey of Youth (NLSY). A newly developed kinship linking procedure was used that

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Rita Mulyani, Mellya Embun Baining, and Marissa Putriana. "Analisis Akuntansi Persediaan Barang Dagang Pada Toko Indomaret Basuki Rahmat Di Kota Jambi." E-Bisnis : Jurnal Ilmiah Ekonomi dan Bisnis 16, no. 2 (2023): 397–421. http://dx.doi.org/10.51903/e-bisnis.v16i2.1356.

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This study aims to describe the recording and valuation of merchandise inventory at Indomaret Basuki Rahmat Jambi City based on Statement of Financial Accounting Standards (PSAK) Number 14 Concerning Inventory and find out the obstacles encountered in carrying out merchandise calculations at Indomaret Basuki Jambi City. This type of research used in this research is descriptive qualitative research. The data collection techniques used are observation, interviews, documents and informants. The research results showrecording and valuation of merchandise inventory at Indomaret Basuki Rahmat City

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Aqil Nugroho, Muchamad. "ANALYSIS OF INTERNAL CONTROL OF INVENTORY ACCOUNTING INFORMATION SYSTEM AT PT. ANDRE LAURENT." Dinasti International Journal of Education Management And Social Science 1, no. 1 (2019): 73–86. http://dx.doi.org/10.31933/dijemss.v1i1.38.

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Accounting information system (AIS) is used to assist data processing in a company with the aim to optimize the performance of employees based on the duties and responsibilities of each employee. PT Andre Laurent currently still has obstacles in recording its inventory that causing the difference of inventory stock. This study aims to analyze the procedures of accounting information systems and implementation of internal controls in the company and to design proposals and also to implement a good accounting information system for the company. The research method used in this research is qualit

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Waluyo and Nur Fitria Atikah. "ANALISIS PENERAPAN SISTEM INFORMASI AKUNTANSI PERSEDIAAN BARANG DAGANG PADA UD DEWI SRI PERIODE TAHUN 2018-2022." BALANCING : Accountancy Journal 3, no. 2 (2023): 66–78. http://dx.doi.org/10.53990/balancing.v3i2.175.

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This study aims to identify and analyze the implementation of the inventory accounting data system at UD Dewi Sri Ciracas and how the implementation of the inventory accounting data system at UD Dewi Sri Ciracas is in accordance with the existing theory. The research procedure used in this research is a qualitative method with a descriptive approach. Sources of information used in this study involve primary information and secondary information. Information collection methods used involve interviews, observation, and documentation. The results showed that the inventory accounting information s

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Rois, Dimas Ilham Nur, Sari Kurniati, Agni Astungkara, Endang Masitoh, Fithri Setya Marwati, and Raisa Aribatul Hamidah. "Implementation of Zakat Accounting at the Al-Hikmah Mosque Zakat Management Agency in Soka Boyolali." Journal of Universal Community Empowerment Provision 4, no. 1 (2024): 57–62. http://dx.doi.org/10.55885/jucep.v4i1.356.

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This activity aims to raise awareness of the importance of zakat accounting and the ability to manage zakat systematically in accordance with Islamic law within the community. The activity is carried out through three stages: first, a lecture on the fundamentals of zakat accounting; second, training on zakat accounting in accordance with PSAK 109; and third, providing assistance in implementing zakat accounting during the collection and distribution of zakat. Following these activities, the zakat managers of Al-Hikmah Mosque in Soka, Boyolali Regency, have shown commitment and interest in appl

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Joullié, Jean-Etienne. "Management without theory for the twenty-first century." Journal of Management History 24, no. 4 (2018): 377–95. http://dx.doi.org/10.1108/jmh-05-2018-0024.

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Purpose This paper analyses the origin, conceptual underpinnings and consequences of the idea of management theory. It argues that despite claims to incommensurability and except for critical studies authors, management researchers come together in their quest for performativity. The search for theory has condemned management scholars to espouse structural-functional-positivist assumptions. As such, mainstream management theorists assume and promote psychological determinism. Equivocations, ambiguities, tautologies and imprecise language obscure this implication, however, hollowing out managem

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Abrikosov, Igor A., Marcus Ekholm, Alena V. Ponomareva, and Svetlana A. Barannikova. "Importance of Thermally Induced Magnetic Excitations in First-Principles Simulations of Elastic Properties of Transition Metal Alloys." Solid State Phenomena 190 (June 2012): 291–94. http://dx.doi.org/10.4028/www.scientific.net/ssp.190.291.

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We demonstrate the importance of accounting for the complex magnetic ground state and finite temperature magnetic excitations in theoretical simulations of structural and elastic properties of transition metal alloys. Considering Fe72Cr16Ni12face centered cubic (fcc) alloy, we compare results of first-principles calculations carried out for ferromagnetic and non-magnetic states, as well as for the state with disordered local moments. We show that the latter gives much more accurate description of the elastic properties for paramagnetic alloys. We carry out a determination of the magnetic groun

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Firdaus, Muhammad Ilham, Agung Prabowo, and Najmah Istikanaah. "Application of Benford's Law to Detect Fraud in Customers’ Ending Balances Using First Digit Test, Second Digit Test, and First Two Digits Test." International Journal of Mathematics, Statistics, and Computing 3, no. 2 (2025): 61–66. https://doi.org/10.46336/ijmsc.v3i2.205.

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Bank fraud involves several actions such as manipulating duplication, forgery, changing accounting records and so on. This study aims to detect the potential for fraud in banking reports on customer final balances. The types of tests used to detect potential fraud in this study are the First Digit Test, Second Digit Test and First Two Digit Test Benford's Law. Benford's law states that the proportion of occurrences of numbers in certain numbers is not the same. In addition to the three Benford's Law tests, further statistical tests were carried out to determine the magnitude of the deviation b

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Ahmed, Ahmed H., and Khaled Hussainey. "Is Egyptian corporate financial reporting becoming more conservative?" Journal of Financial Reporting and Accounting 15, no. 3 (2017): 333–46. http://dx.doi.org/10.1108/jfra-06-2016-0049.

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Purpose The study aims to compare the level of accounting conservatism amongst the sample companies prior to the 2011 uprising and after that uprising. The study proceeds further to examine the association between accounting conservatism and the level of leverage and profitability of the sample companies covering the same period. Design/methodology/approach First, a review of the extant literature on accounting conservatism is undertaken. Second, the sample comprises all the non-financial companies listed on the Egyptian Exchange. Accounting conservatism is measured using the market-to-book (M

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Yang, Xue. "Research on the Path of Financial Accounting Transformation to Management Accounting in the Big Data Era." Frontiers in Business, Economics and Management 15, no. 2 (2024): 60–64. http://dx.doi.org/10.54097/asqtmh05.

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This paper explores the significance, existing problems, and strategies for addressing the transformation of financial accounting to management accounting in the era of big data. It first elucidates the importance of the transformation, including enhancing decision support, conducting cost-benefit analysis, and improving performance. Subsequently, it analyzes the problems encountered during the transformation process, such as lack of skills and knowledge, low utilization of data resources, and difficulties in system integration. It then proposes countermeasures to address these issues, includi

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Bruce, H. Geddes. "Emerging Technologies in Management Accounting." Journal of Economics and Business 3, no. 1 (2020): 152–59. https://doi.org/10.31014/aior.1992.03.01.185.

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This paper gives a broad overview of emerging technology fields and their effect on management accounting. The research involved reviewing, describing, analyzing, and summarizing some of the literature in the area. The first field examined was that of business intelligence (BI) and its necessary partnership with management accounting. Following the BI section is an examination of how software aids accounting analytics. Next up is the surging field of big data and how it is poised to revolutionize the accounting profession. Included in this area are the definitions of descriptive, predictive, a

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Wang, Jiawen, Yeqian Lin, Yangxuan Liu, Fan Zhang, and Youlan Li. "The Differences in Accounting Quality between Chinese Companies and American Companies Listed in the United States." Advances in Economics, Management and Political Sciences 18, no. 1 (2023): 55–67. http://dx.doi.org/10.54254/2754-1169/18/20230055.

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This research paper investigates the difference between Chinese listed companies in the US and US companies regarding the quality of accounting information from companies annual reports. After a careful review of literature, researchers decided to apply classic M-score model for information processing and one sample t-test to determine the relationship between accounting quality and the country of the company. There are two hypotheses, and the first one is that the difference between the mean M-score of U.S. listed Chinese companies and the mean M-score of U.S. companies is not significant. Th

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