Log in

Relevant bibliographies by topics / Function of accounting

Contents

Journal articles
Dissertations / Theses
Books
Book chapters
Conference papers
Reports

Academic literature on the topic 'Function of accounting'

Author: Grafiati

Published: 28 May 2022

Create a spot-on reference in APA, MLA, Chicago, Harvard, and other styles

Select a source type:

Consult the lists of relevant articles, books, theses, conference reports, and other scholarly sources on the topic 'Function of accounting.'

Next to every source in the list of references, there is an 'Add to bibliography' button. Press on it, and we will generate automatically the bibliographic reference to the chosen work in the citation style you need: APA, MLA, Harvard, Chicago, Vancouver, etc.

You can also download the full text of the academic publication as pdf and read online its abstract whenever available in the metadata.

Journal articles on the topic "Function of accounting"

1

Perini, Laura. "Accounting for Function." BioScience 49, no. 3 (March 1999): 243–45. http://dx.doi.org/10.2307/1313520.

Full text

APA, Harvard, Vancouver, ISO, and other styles

2

Galayda, A. "On the control function of accounting." Journal of economic studies 2, no. 10 (November 24, 2016): 6. http://dx.doi.org/10.12737/23681.

Full text

APA, Harvard, Vancouver, ISO, and other styles

3

Banker, Rajiv D., Hsihui Chang, and Reba Cunningham. "The public accounting industry production function." Journal of Accounting and Economics 35, no. 2 (June 2003): 255–81. http://dx.doi.org/10.1016/s0165-4101(03)00021-1.

Full text

APA, Harvard, Vancouver, ISO, and other styles

4

Yang, Chung-Cheng, Jianxiong Chen, and Wen-Chi Yang. "The Impact of the Amendment of Taiwan’s Certified Public Accountant Act in 2007 on Large Accounting Firms." Sustainability 13, no. 3 (January 25, 2021): 1229. http://dx.doi.org/10.3390/su13031229.

Full text

Abstract:

Taiwan’s Financial Supervisory Commission of the Executive Yuan promulgated the fully amended Certified Public Accountant Act in 2007, which directly led to significant changes in accounting law. From the perspective of the economic theory of law, this study investigates the amendment of the Certified Public Accountant Act resulting in an increase or decrease in the overall revenue and different revenue shares of accounting firms, and puts forward measures that should be taken by accounting firms and stakeholders. We focus on large accounting firms and divide the sample period into before and after 2008. This study uses the translog revenue function and revenue share functions of the public accounting industry, and based on the 1989–2017 Survey Report of Audit Firms in Taiwan, and we find that the amendment of the Certified Public Accountant Act has had a positive effect on overall revenue, increasing overall revenue and the overall management advisory services shares, and in reducing the overall accounting and auditing shares and tax services shares of large accounting firms. Additional analyses provide regulators with public policy implications and provide accounting firms with managerial information.

APA, Harvard, Vancouver, ISO, and other styles

5

Borowczyk-Martins, Daniel, Grégory Jolivet, and Fabien Postel-Vinay. "Accounting for endogeneity in matching function estimation." Review of Economic Dynamics 16, no. 3 (July 2013): 440–51. http://dx.doi.org/10.1016/j.red.2012.07.001.

Full text

APA, Harvard, Vancouver, ISO, and other styles

6

Hoon Lim, Siew. "Accounting for environmental pollution in production function." Management of Environmental Quality: An International Journal 25, no. 6 (September 2, 2014): 679–95. http://dx.doi.org/10.1108/meq-08-2013-0087.

Full text

Abstract:

Purpose – Traditionally, economic production models consider pollution as bads that may be modeled as either outputs or inputs in economic models. The purpose of this paper is to examine the implications of these modeling choices on the measurements of productive efficiency and private costs of pollution control. Design/methodology/approach – The authors apply the hyperbolic distance functions to measure trucking efficiency and the private costs of pollution control. Findings – The results show: (i) regardless of the choice of modeling, when only one bad was incorporated in hyperbolic distance functions, the efficiency loss and private abatement cost measures derived from the two models were equivalent, but potential pollution reduction and good output expansion differed; (ii) when more than one bad were introduced, the equivalence of efficiency loss measure in (i) did not hold; and (iii) the potential amounts of pollution reduction and good output expansion were larger when bads were modeled as inputs. With multiple bads, private abatement costs varied considerably under the two modeling treatments. Practical implications – From a policy standpoint, the results suggest that one should consider the modeling options with caution when multiple economic bads are involved, because the resulting measures of economic burden of pollution control differ. Originality/value – The paper shows that the traditional conceptual framework for modeling pollution in hyperbolic distance functions could yield inconsistent results.

APA, Harvard, Vancouver, ISO, and other styles

7

Järvenpää, Marko. "The institutional pillars of management accounting function." Journal of Accounting & Organizational Change 5, no. 4 (October 30, 2009): 444–71. http://dx.doi.org/10.1108/18325910910994676.

Full text

APA, Harvard, Vancouver, ISO, and other styles

8

Dusan, Andrejcik, Singh Gurcharan, and Halari Anwar. "Fair value accounting: Perspective on stewardship function." Journal of Accounting and Taxation 13, no. 4 (October 31, 2021): 226–42. http://dx.doi.org/10.5897/jat2021.0483.

Full text

APA, Harvard, Vancouver, ISO, and other styles

9

Martyniuk, Teresa. "The Informative Function of Accounting in Outsourcing of the Financial and Accounting Services." Zeszyty Naukowe Uniwersytetu Szczecińskiego Finanse Rynki Finansowe Ubezpieczenia 80 (2016): 151–57. http://dx.doi.org/10.18276/frfu.2016.2.80/2-16.

Full text

APA, Harvard, Vancouver, ISO, and other styles

10

Gutsalenko, L. V., and U. O. Marchuk. "THE INFLUENCE OF ACCOUNTING RISKS ON THE QUALITY OF INFORMATION." THEORETICAL AND APPLIED ISSUES OF ECONOMICS, no. 40/41 (2020): 179–90. http://dx.doi.org/10.17721/tppe.2020.41.6.

Full text

Abstract:

The evolution of risk theory and its interpretation by economists of the neoclassical school are considered. The reasons that give rise to business risks are identified. It is emphasized that risk is objective, but correlated with subjective uncertainty or objective correlation of subjective uncertainty. The focus is on the impact of risk on the formation of performance of economic entities. It is proved that risk minimization is impossible without the availability of timely and reliable information about changes in the market environment, which is provided by accounting for the facts of economic situations. Accounting risks have been identified as an integral part of business risks. It is proved that in order to achieve efficient management, control is one of the important functions in the management system, because it combines accounting, analysis, forecasting, regulation of enterprises. It was found that control can be considered as a management function, and internal control (audit), which ensures the effectiveness of the control function of accounting - as a subsystem of accounting. It is determined that in order to minimize risks and ensure the usefulness of accounting information to users, it should have the following main characteristics: be objectively prepared (registration and reporting of accounting transactions should be presented from a neutral point of view, without any prejudices that could create the reader has a misconception about the financial condition, results or cash flows of the business); have a sequence of recording (fixation of information with consistent application of accounting standards, and presentation of consolidated results equally for all presented periods); the accountant prepares financial statements that contain specific information necessary for management to make a decision; be reliable and complete. It is noted that strengthening the effectiveness of the control function of accounting is possible under the condition of functioning in the management system of the internal audit service. The basic imperatives for reducing accounting risks are modeled. The strategic components that improve the quality of accounting information are identified.

APA, Harvard, Vancouver, ISO, and other styles

More sources

Dissertations / Theses on the topic "Function of accounting"

1

Jones, R. H. "The financial control function of local government accounting." Thesis, Lancaster University, 1986. http://ethos.bl.uk/OrderDetails.do?uin=uk.bl.ethos.372935.

Full text

APA, Harvard, Vancouver, ISO, and other styles

2

Ghorbani, Negin. "Determinants of digitalization in the accounting function : A quantitative study." Thesis, Umeå universitet, Nationalekonomi, 2019. http://urn.kb.se/resolve?urn=urn:nbn:se:umu:diva-176846.

Full text

Abstract:

Technology grows continuously within the accounting field. A lot of new technologies have been invented in order to make facilities for the accountants and increase the quality of their performance, but there is less research on what accountants need based on the characteristics of the firm that they work for. There are a lot of different kinds of obstacles to investigate and implement new technology. Sometimes it happens that a company implements a new “trendy” technology just to be up to date with the market, but after a while they see that the technology is not suited for their firm’s employees or the size of the firm. Therefore, both investors and technology creators need to be aware of the firm characteristics and its need. On the other hand, employees or graduating students need to prepare themselves for the real competitive market and it is necessary for them to know which kind of skills they need to know and which knowledge they need to learn in order to be able to enter the job market. Consequently, universities as a place that have significant roles to educate and skilling students and make them ready for the real market need to keep the curriculum up to date and in line with the market demands. Therefore, the purpose of this study is to extend the current knowledge of the potential effects of various firms’ characteristics on digitalization in accounting function and the need of new skills by providing an answer to these two main questions:➢ What is the relation between the level of digitalization in accounting function and the characteristics of firms?➢ What is the relation between the level of digitalization in accounting function and the need of skills among the employees of an accounting function?Findings from the empirical data show that accounting functions currently need to have an accountant with IT base knowledge and cloud computing knowledge besides the accounting knowledge. Moreover, results show that not all the firm characteristics have a significant role to develop and implement the new technologies within accounting functions.

APA, Harvard, Vancouver, ISO, and other styles

3

Nel, George Frederick. "The scope of the accounting function in project management." Thesis, Stellenbosch : University of Stellenbosch, 2001. http://hdl.handle.net/10019.1/4797.

Full text

Abstract:

Thesis (MBA (Business Management))--University of Stellenbosch, 2001.
ENGLISH ABSTRACT: The project accounting function is not adequately defined in project management and accounting textbooks. The objectives of this study were to identify the capabilities and potential involvement of the management and financial accountant in project management and to compare these with the responsibilities of the project accountant. A literature study was done. Shortcomings of conventional accounting techniques when applied in proj ect management were identified. This study concluded that the management and financial accountant, combined, is not equivalent to the project accountant. There are certain functions for which the management and financial accountant are qualified, which will not easily be fulfilled by the project accountant. Similarly neither the management nor the financial accountant fully defines the responsibilities of the project accountant and his or her responsibilities would normally include responsibilities other than conventional management and financial accounting. It was not found possible to draw up a list of generic responsibilities for the project accountant. The findings of this study give rise to the possible need for training in dedicated project accounting skills and the development of a professional project accounting qualification. The need for further empirical research was identified.
AFRIKAANSE OPSOMMING: Die projek rekenmeestersfunksie word nie voldoende beskryf in projekbestuur en rekeningkunde handboeke nie. Die doelwitte van hierdie studie was om die vaardighede en die potensiele betrokkenheid van die bestuurs- en die finansiele rekenmeester in projekbestuur te identifiseer en te vergelyk met die verantwoordelikhede van die projekrekenmeester. 'n Literatuurstudie is gedoen. Tekortkominge in konvensionele rekeningkundige metodes, wanneer dit in projekbestuur toegepas word, is geidentifiseer. Hierdie studie het tot die slotsom gekom, dat die bestuursrekenmeester en die finansiele rekenmeester, gekombineer, nie gelyk is aan die projekrekenmeester nie. Daar bestaan sekere funksies waarvoor die bestuurs- en die finansiele rekenmeester voldoende gekwalifiseer is, wat nie normaalweg deur die projekrekenmeester verrig sal word nie. Netso definieer die bestuursrekenmeester en die finansiele rekenmeester gesamentlik nie die verantwoordelikhede van die projekrekenmeester ten volle nie. Die verantwoordelikhede van die projekrekenmeester sal normaalweg funksies buite konvensionele bestuurs- en finansiele rekeningkunde insluit. Dit het problematies geblyk te wees om 'n generiese lys van verantwoordelikhede vir die projekrekenmeester op te stel. Die bevindinge van hierdie studie lei tot die moontlike behoefte vir opleiding in vaardighede vir projekrekenmeesters en die ontwikkeling van 'n professionele projekrekenmeester kwalifikasie. 'n Behoefte aan verdere empiriese navorsing is gerdentifiseer.

APA, Harvard, Vancouver, ISO, and other styles

4

Sithubi, Ropfiwa. "The positioning and suitability of the internal audit function to perform the assessment of organisational culture." Master's thesis, Faculty of Commerce, 2021. http://hdl.handle.net/11427/34002.

Full text

Abstract:

This study sets out a qualitative assessment of the positioning and suitability of the Internal Audit Function (IAF) to perform the assessment of organisational culture within their entities. Literature relating to management science, social psychology and the Internal audit profession was analysed prior to conducting interviews with Chief Audit Executives (CAEs) and Audit Committee Chairpersons across various industries and sectors, to determine their perspectives on: 1. Establishing the definition of organisational culture. 2. Identifying what the key drivers of organisational culture are for the various organisations and assessing how it compares to theoretical framework(s) identified. 3. Determining the characteristics of the IAF that will determine whether or not the IAF is in a position to carry out these assessments. The results show varying perspectives on the definition of organisational culture, pointing to the complexity that is inherent in the process of defining culture. Participants identified key drivers of organisational culture within their organisations which were in line with those identified in the theoretical framework(s) identified, and further identified additional factors that they viewed as resulting in an impact on organisational culture. The results also point to the independence of the IAF placing them in a suitable position to perform the assessment of organisational culture, however, the background education and training they currently undergo is perceived not to provide the suitable skills to perform the assessment of organisational culture.

APA, Harvard, Vancouver, ISO, and other styles

5

Algeru, Osama Ibrahim Al-Muktoof. "Perceptions and evaluations of internal audit function in Libyan oil and gas companies." Thesis, University of Gloucestershire, 2011. http://eprints.glos.ac.uk/1183/.

Full text

APA, Harvard, Vancouver, ISO, and other styles

6

Jodwana, Thembinkosi Anthony Vincent. "Corporate governance for sustainable development : implications for non-executive directors and the management accounting function." Thesis, Nelson Mandela Metropolitan University, 2008. http://hdl.handle.net/10948/807.

Full text

Abstract:

This paper will discuss the role that corporate governance can play in promoting sustainable development. Sustainable development is discussed in relation to three things: • Current development which does not result in the damage and destruction of the environment to the detriment of future inhabitants of this planet. This paper will discuss the role that corporate governance can play in promoting sustainable development. Sustainable development is discussed in relation to three things: • Current development which does not result in the damage and destruction of the environment to the detriment of future inhabitants of this planet.

APA, Harvard, Vancouver, ISO, and other styles

7

Mysin, Roman. "Designing Performance Measurement System for Strategic Optimize-Sourcing Function in the Professional Services Firm." Master's thesis, Vysoká škola ekonomická v Praze, 2017. http://www.nusl.cz/ntk/nusl-359268.

Full text

Abstract:

The development and application of performance measurement systems for a purchasing function within a professional service company possesses a great challenge for both practitioners and academics. Despite the increasing popularity of this topic, the systems that are currently developed are rarely adequate to be applicable at the business-unit level. Furthermore, the existing productivity measures are predominantly designed to measure performance in industries where the inputs and outputs are both tangible and standardized items. Intangible and non-quantifiable factors of production cannot be reliably measured by manufacturing performance methodologies. Consequently, purchasing professionals seek tools to accurately track purchasing performances and connect it to given business strategies and objectives. This paper aims to develop a design of the performance measurement system that can be applicable onto the optimize-sourcing department of the selected firm of this study. The first section of the paper outlines key performance measurement concepts and establishes a theoretical framework that supports the following research. Subsequent questionnaires and interviews that were conducted with vital stakeholders reveal the flaws of the current performance measurement system. Conclusions derived from the interviews and questionnaires support the findings of extensive literature reviews. In the following chapters, the paper focuses on the development of the new model that overcomes limitations of the model in use. The thesis also lists additional recommendations on the implementation phase of the new model. In the final section, this paper emphasizes the limitations of the proposed model and describes potential challenges related to the implementation phase.

APA, Harvard, Vancouver, ISO, and other styles

8

Obeid, Obeid Ahmed. "Evaluating the strength of the internal audit function : the case of Sudanese banks." Thesis, Liverpool John Moores University, 2007. http://researchonline.ljmu.ac.uk/5827/.

Full text

APA, Harvard, Vancouver, ISO, and other styles

9

Malik, Karan. "The Balanced Scorecard and its Application to the Marketing Function." Scholarship @ Claremont, 2015. http://scholarship.claremont.edu/cmc_theses/1091.

Full text

Abstract:

This paper looks at Robert Kaplan and David Norton’s framework of the Balanced Scorecard (BSC) and strategy maps and their application to measuring performance at the level of the marketing business unit. It will begin by looking at the model itself and how it has evolved from solely being a performance measurement system to a strategic management system. It then applies this framework to the marketing function, which according to Peter Drucker, is one of the two main functions of business; the other being innovation. It also looks at the shortcomings of the traditional measurement systems for marketing – mostly financial measures as well as some newer methods such as marketing performance dashboards. It will also then address some of the shortcomings of the balanced scorecard framework when being applied to corporations.

APA, Harvard, Vancouver, ISO, and other styles

10

Stander, Gideon Stefan. "The cultural impact of cross–border acquisitions on the accounting function : a case study / Gideon Stefan Stander." Thesis, North-West University, 2010. http://hdl.handle.net/10394/4593.

Full text

Abstract:

Mergers and acquisitions (M&A) are one of the fastest strategic options that companies choose to face the global competitive market. This is evident from the number and the amount of growth in the value of the deals, as well as the occurrence of the 'mega–mergers' in recent times. If companies do not adapt to the fast moving and evolving business environment, they will run the risk of becoming obsolete. The key principle behind buying a company is to create shareholder value, which will give the organisation a competitive advantage. The reasoning behind M&A is that one combined company may be more valuable than two separate companies. Despite the popularity of M&A, 60–80% of M&A fail to create value. There are several reasons why M&A fail, such as the insufficient analysis and examination during the planning and early stages of the transaction, overpayment and poor management in the integration phase. In the past 20 years, the volume of cross–border acquisitions has increased nearly three times faster than the volume of domestic acquisitions. Although cross–border M&A have become more popular, it comes with its own challenges and problems. The companies that enter into cross–border acquisitions need to face the issue of cultural differences, which is one of the common reasons of M&A failure. The participants of both companies need to integrate with the national and corporate cultures of the new company. In order for companies to be successful, the management needs to consider the impact and importance of these cultural differences. Organisations frequently struggle with cross–cultural issues and it has been argued that the cultural distance between the country of the acquirer and the acquired is an important determinant of the success of cross–border acquisitions. In the example of the German company Daimler Benz and the American company Chrysler Corporation the fact that these two companies have very different cultural backgrounds and that their structures differed significantly complicated the merger. The company's choice of languages, images, metaphors and rhetorical strategies had a huge impact on the acceptance of the merger by the employees. Hofstede investigated the social dimensions of culture in order to develop a comprehensive model of culture. The model was developed on data collected from the IBM study of work–related attitudes of 116,000 employees in over 50 countries and three regions. The first four dimensions of culture were derived from this study namely, Power Distance Index (PDI), Individualism (IDV), Masculinity (MAS), and Uncertainty Avoidance Index (UAI). Gray extended Hofstede's earlier cultural framework to an accounting perspective and suggested that accounting values are derived from cultural dimensions. Gray summarised his accounting values as: Professionalism versus statutory control, uniformity versus flexibility, conservatism versus optimism and secrecy versus transparency. The research question and objective of this study was to investigate the potential impact of cultural differences of cross–border acquisitions on companies from an accounting perspective. In order to answer the research question there were three objectives set. The first objective is to investigate the impact that cultural differences have on a company using Hofstede's cultural dimensions, the second objective is to investigate the impact that cultural differences have towards an accounting perspective using Gray's accounting values. The third and final objective of this research is to interpret the potential impact of a cross–border acquisition on a company taking the cultural differences into account. Considering the cultural differences, it was evident that there are differences between cultures, which may lead to cultural conflict and may hamper the success of cross–border mergers or acquisitions. The cultural differences that were observed, which was extended to an accounting perspective indicated that cultures do have an effect on the way accounting is done form one country to another. The conclusion can be made that companies do need to take the cultural differences into account before entering into cross–border mergers and acquisitions, and that proactive measures needs to be in place in order for the cross–border merger and acquisition to be a success.
Thesis (M.Com. (Management Accountancy))--North-West University, Potchefstroom Campus, 2011.

APA, Harvard, Vancouver, ISO, and other styles

More sources

Books on the topic "Function of accounting"

1

Holtkemper, Oliver. Digitization of the Management Accounting Function. Wiesbaden: Springer Fachmedien Wiesbaden, 2020. http://dx.doi.org/10.1007/978-3-658-31509-2.

Full text

APA, Harvard, Vancouver, ISO, and other styles

2

Roehl-Anderson, Janice M. The Controller's Function. New York: John Wiley & Sons, Ltd., 2004.

Find full text

APA, Harvard, Vancouver, ISO, and other styles

3

H, Olson William. How to streamline the tax function for maximum success. New York: American Institute of Certified Public Accountants, 1995.

Find full text

APA, Harvard, Vancouver, ISO, and other styles

4

Chartered Institute of Management Accountants., ed. Quality in the finance function. London: Kogan Page, 1994.

Find full text

APA, Harvard, Vancouver, ISO, and other styles

5

Jenkins, Stephen P. Accounting for income distribution trends: A density function decomposition approach. Bonn, Germany: IZA, 2004.

Find full text

APA, Harvard, Vancouver, ISO, and other styles

6

K, Dixon. The finance function in local councils in New Zealand: An exploratory study. Palmerston North, N.Z: Dept. of Accountancy, Massey University, 1990.

Find full text

APA, Harvard, Vancouver, ISO, and other styles

7

M, Bragg Steven, ed. The controller's function: The work of the managerial accountant. 3rd ed. Hoboken, N.J: Wiley, 2005.

Find full text

APA, Harvard, Vancouver, ISO, and other styles

8

Bragg, Steven M. The controller's function: The work of the managerial accountant. 4th ed. Hoboken, N.J: Wiley, 2011.

Find full text

APA, Harvard, Vancouver, ISO, and other styles

9

M, Bragg Steven, ed. The controller's function: The work of the managerial accountant. New York: Wiley, 1996.

Find full text

APA, Harvard, Vancouver, ISO, and other styles

10

Roehl-Anderson, Janice M. The controller's function: The work of the managerial accountant. New York: John Wiley & Sons Inc., 1996.

Find full text

APA, Harvard, Vancouver, ISO, and other styles

More sources

Book chapters on the topic "Function of accounting"

1

Peskin, Henry M. "“Green” Accounting for the Chesapeake Bay." In Ecosystem Function & Human Activities, 175–97. Boston, MA: Springer US, 1997. http://dx.doi.org/10.1007/978-1-4615-6049-4_8.

Full text

APA, Harvard, Vancouver, ISO, and other styles

2

Nishimura, Akira. "Synthesis of Environment, Risk, Function, and Cost in Profit Design." In Management, Uncertainty, and Accounting, 243–53. Singapore: Springer Singapore, 2018. http://dx.doi.org/10.1007/978-981-10-8989-3_10.

Full text

APA, Harvard, Vancouver, ISO, and other styles

3

Seal, Will, and Ian Herbert. "Organizational Change and the Transformation of the Management Accounting Function." In Review of Management Accounting Research, 3–21. London: Palgrave Macmillan UK, 2011. http://dx.doi.org/10.1057/9780230353275_1.

Full text

APA, Harvard, Vancouver, ISO, and other styles

4

Nielsen, Sandro, and Lise Mourier. "Design of a function-based internet accounting dictionary." In Terminology and Lexicography Research and Practice, 119–35. Amsterdam: John Benjamins Publishing Company, 2007. http://dx.doi.org/10.1075/tlrp.10.14nie.

Full text

APA, Harvard, Vancouver, ISO, and other styles

5

Zhang, Guochang. "Accounting Information and Equity Returns: A Derivative of the Value Function." In Accounting Information and Equity Valuation, 159–70. New York, NY: Springer New York, 2013. http://dx.doi.org/10.1007/978-1-4614-8160-7_9.

Full text

APA, Harvard, Vancouver, ISO, and other styles

6

Guo, Xiaomei, Liqun Yuan, and Wei Gao. "Digital Transformation of Finance Function and Shift Strategy." In The Routledge Companion to Accounting in China, 170–83. Abingdon, Oxon ; New York, NY : Routledge, 2019. | Series: Routledge companions in business, management and accounting: Routledge, 2018. http://dx.doi.org/10.4324/9781315558899-11.

Full text

APA, Harvard, Vancouver, ISO, and other styles

7

Wu, Mengzhu, Hui Fang, and Xiaohong Xie. "On the Function and Basic Assumption of Value Chain Accounting in the IT Environment." In Communications in Computer and Information Science, 224–30. Berlin, Heidelberg: Springer Berlin Heidelberg, 2011. http://dx.doi.org/10.1007/978-3-642-23020-2_34.

Full text

APA, Harvard, Vancouver, ISO, and other styles

8

Agarwal, Saurabh, Ashish Kumar Gaurav, Mehul Kumar Nirala, and Sayan Sinha. "Potential and Sampling Based RRT Star for Real-Time Dynamic Motion Planning Accounting for Momentum in Cost Function." In Neural Information Processing, 209–21. Cham: Springer International Publishing, 2018. http://dx.doi.org/10.1007/978-3-030-04239-4_19.

Full text

APA, Harvard, Vancouver, ISO, and other styles

9

Nishimura, Akira. "The Control Functions of Accounting and Management Accounting." In Management Accounting, 11–22. London: Palgrave Macmillan UK, 2003. http://dx.doi.org/10.1057/9781403948151_2.

Full text

APA, Harvard, Vancouver, ISO, and other styles

10

Schroeder, Douglas A. "Loss functions and estimation." In Accounting and Causal Effects, 59–76. New York, NY: Springer New York, 2010. http://dx.doi.org/10.1007/978-1-4419-7225-5_4.

Full text

APA, Harvard, Vancouver, ISO, and other styles

Conference papers on the topic "Function of accounting"

1

Amanzholova, Bibigul. "ACCOUNTING AND PUBLIC EXPECTATIONS: INTERRELATIONS AND TRANSFORMATION OF ACCOUNTING CONTROL FUNCTION." In SGEM 2014 Scientific SubConference on POLITICAL SCIENCES, LAW, FINANCE, ECONOMICS AND TOURISM. Stef92 Technology, 2014. http://dx.doi.org/10.5593/sgemsocial2014/b22/s6.002.

Full text

APA, Harvard, Vancouver, ISO, and other styles

2

Cheng, Lerong, Puneet Gupta, and Lei He. "Accounting for non-linear dependence using function driven component analysis." In 2009 Asia and South Pacific Design Automation Conference (ASP-DAC). IEEE, 2009. http://dx.doi.org/10.1109/aspdac.2009.4796525.

Full text

APA, Harvard, Vancouver, ISO, and other styles

3

Qiao, Tiesong. "Design on Software Function and Safety Control for Accounting Computerization." In 2016 International Conference on Economics, Social Science, Arts, Education and Management Engineering. Paris, France: Atlantis Press, 2016. http://dx.doi.org/10.2991/essaeme-16.2016.146.

Full text

APA, Harvard, Vancouver, ISO, and other styles

4

Kuiper, A. "A new OAM function for accounting: exchanging ATM charging data." In IEE Colloquium on Charging for ATM - The Reality Arrives. IEE, 1997. http://dx.doi.org/10.1049/ic:19971114.

Full text

APA, Harvard, Vancouver, ISO, and other styles

5

Zhang, Yang-hai, and Qiao-fei Liang. "Accounting teaching for non-accounting in university: Based on the function of financial information in enterprise management." In 2011 International Conference on Electronics, Communications and Control (ICECC). IEEE, 2011. http://dx.doi.org/10.1109/icecc.2011.6068145.

Full text

APA, Harvard, Vancouver, ISO, and other styles

6

Saleh, Muhammad Hasbi, and Viki Faradila. "The Operational Water Audit on Distribution Function PDAM Tirta Bhagasasi Tambun Branch." In Annual International Conference on Accounting Research (AICAR 2019). Paris, France: Atlantis Press, 2020. http://dx.doi.org/10.2991/aebmr.k.200309.003.

Full text

APA, Harvard, Vancouver, ISO, and other styles

7

Yu, Qingmin. "The Analysis of Several Commonly Used Excel Function in Accounting Practice." In 2014 Seventh International Joint Conference on Computational Sciences and Optimization (CSO). IEEE, 2014. http://dx.doi.org/10.1109/cso.2014.77.

Full text

APA, Harvard, Vancouver, ISO, and other styles

8

Saleh, Muhammad Hasbi, and Almanita Sari. "Audit on Information System Function in Import Transactions Process PT. Bank Rakyat Indonesia (Persero)." In Annual International Conference on Accounting Research (AICAR 2019). Paris, France: Atlantis Press, 2020. http://dx.doi.org/10.2991/aebmr.k.200309.004.

Full text

APA, Harvard, Vancouver, ISO, and other styles

9

Mapuasari, Supeni Anggraeni. "How Does Financial Inclusion Optimize Bank Savings? a Moderating Function of Financial Literacy." In 5th Sriwijaya Economics, Accounting, and Business Conference (SEABC 2019). Paris, France: Atlantis Press, 2020. http://dx.doi.org/10.2991/aebmr.k.200520.054.

Full text

APA, Harvard, Vancouver, ISO, and other styles

10

Kamariah, Najmi, Oktavianus Riza Ganna, and Abdul Kadir. "Mode Selection In Transportation System: Implications Of Quality Function Deployment." In 2nd International Conference on Accounting, Management, and Economics 2017 (ICAME 2017). Paris, France: Atlantis Press, 2017. http://dx.doi.org/10.2991/icame-17.2017.28.

Full text

APA, Harvard, Vancouver, ISO, and other styles

Reports on the topic "Function of accounting"

1

Czado, Claudia, and Adrian E. Raftery. Choosing the Link Function and Accounting for Link Uncertainty in Generalized Linear Models using Bayes Factors. Fort Belvoir, VA: Defense Technical Information Center, October 2001. http://dx.doi.org/10.21236/ada459482.

Full text

APA, Harvard, Vancouver, ISO, and other styles

2

DEPARTMENT OF THE ARMY WASHINGTON DC. Organization and Functions: Office of the Assistant Comptroller of the Army for Finance and Accounting/United States Army Finance and Accounting Center. Fort Belvoir, VA: Defense Technical Information Center, June 1985. http://dx.doi.org/10.21236/ada401936.

Full text

APA, Harvard, Vancouver, ISO, and other styles

3

Raymond, Kara, Laura Palacios, Cheryl McIntyre, and Evan Gwilliam. Status of climate and water resources at Saguaro National Park: Water year 2019. Edited by Alice Wondrak Biel. National Park Service, December 2021. http://dx.doi.org/10.36967/nrr-2288717.

Full text

Abstract:

Climate and hydrology are major drivers of ecosystems. They dramatically shape ecosystem structure and function, particularly in arid and semi-arid ecosystems. Understanding changes in climate, groundwater, and water quality and quantity is central to assessing the condition of park biota and key cultural resources. The Sonoran Desert Network collects data on climate, groundwater, and surface water at 11 National Park Service units in south-ern Arizona and New Mexico. This report provides an integrated look at climate, groundwater, and springs conditions at Saguaro National Park (NP) during water year 2019 (October 2018–September 2019). Annual rainfall in the Rincon Mountain District was 27.36" (69.49 cm) at the Mica Mountain RAWS station and 12.89" (32.74 cm) at the Desert Research Learning Center Davis station. February was the wettest month, accounting for nearly one-quarter of the annual rainfall at both stations. Each station recorded extreme precipitation events (>1") on three days. Mean monthly maximum and minimum air temperatures were 25.6°F (-3.6°C) and 78.1°F (25.6°C), respectively, at the Mica Mountain station, and 37.7°F (3.2°C) and 102.3°F (39.1°C), respectively, at the Desert Research Learning Center station. Overall temperatures in WY2019 were cooler than the mean for the entire record. The reconnaissance drought index for the Mica Mountain station indicated wetter conditions than average in WY2019. Both of the park’s NOAA COOP stations (one in each district) had large data gaps, partially due to the 35-day federal government shutdown in December and January. For this reason, climate conditions for the Tucson Mountain District are not reported. The mean groundwater level at well WSW-1 in WY2019 was higher than the mean for WY2018. The water level has generally been increasing since 2005, reflecting the continued aquifer recovery since the Central Avra Valley Storage and Recovery Project came online, recharging Central Arizona Project water. Water levels at the Red Hills well generally de-clined starting in fall WY2019, continuing through spring. Monsoon storms led to rapid water level increases. Peak water level occurred on September 18. The Madrona Pack Base well water level in WY2019 remained above 10 feet (3.05 m) below measuring point (bmp) in the fall and winter, followed by a steep decline starting in May and continuing until the end of September, when the water level rebounded following a three-day rain event. The high-est water level was recorded on February 15. Median water levels in the wells in the middle reach of Rincon Creek in WY2019 were higher than the medians for WY2018 (+0.18–0.68 ft/0.05–0.21 m), but still generally lower than 6.6 feet (2 m) bgs, the mean depth-to-water required to sustain juvenile cottonwood and willow trees. RC-7 was dry in June–September, and RC-4 was dry in only September. RC-5, RC-6 and Well 633106 did not go dry, and varied approximately 3–4 feet (1 m). Eleven springs were monitored in the Rincon Mountain District in WY2019. Most springs had relatively few indications of anthropogenic or natural disturbance. Anthropogenic disturbance included spring boxes or other modifications to flow. Examples of natural disturbance included game trails and scat. In addition, several sites exhibited slight disturbance from fires (e.g., burned woody debris and adjacent fire-scarred trees) and evidence of high-flow events. Crews observed 1–7 taxa of facultative/obligate wetland plants and 0–3 invasive non-native species at each spring. Across the springs, crews observed four non-native plant species: rose natal grass (Melinis repens), Kentucky bluegrass (Poa pratensis), crimson fountaingrass (Cenchrus setaceus), and red brome (Bromus rubens). Baseline data on water quality and chemistry were collected at all springs. It is likely that that all springs had surface water for at least some part of WY2019. However, temperature sensors to estimate surface water persistence failed...

APA, Harvard, Vancouver, ISO, and other styles

4

Daudelin, Francois, Lina Taing, Lucy Chen, Claudia Abreu Lopes, Adeniyi Francis Fagbamigbe, and Hamid Mehmood. Mapping WASH-related disease risk: A review of risk concepts and methods. United Nations University Institute for Water, Environment and Health, December 2021. http://dx.doi.org/10.53328/uxuo4751.

Full text

Abstract:

The report provides a review of how risk is conceived of, modelled, and mapped in studies of infectious water, sanitation, and hygiene (WASH) related diseases. It focuses on spatial epidemiology of cholera, malaria and dengue to offer recommendations for the field of WASH-related disease risk mapping. The report notes a lack of consensus on the definition of disease risk in the literature, which limits the interpretability of the resulting analyses and could affect the quality of the design and direction of public health interventions. In addition, existing risk frameworks that consider disease incidence separately from community vulnerability have conceptual overlap in their components and conflate the probability and severity of disease risk into a single component. The report identifies four methods used to develop risk maps, i) observational, ii) index-based, iii) associative modelling and iv) mechanistic modelling. Observational methods are limited by a lack of historical data sets and their assumption that historical outcomes are representative of current and future risks. The more general index-based methods offer a highly flexible approach based on observed and modelled risks and can be used for partially qualitative or difficult-to-measure indicators, such as socioeconomic vulnerability. For multidimensional risk measures, indices representing different dimensions can be aggregated to form a composite index or be considered jointly without aggregation. The latter approach can distinguish between different types of disease risk such as outbreaks of high frequency/low intensity and low frequency/high intensity. Associative models, including machine learning and artificial intelligence (AI), are commonly used to measure current risk, future risk (short-term for early warning systems) or risk in areas with low data availability, but concerns about bias, privacy, trust, and accountability in algorithms can limit their application. In addition, they typically do not account for gender and demographic variables that allow risk analyses for different vulnerable groups. As an alternative, mechanistic models can be used for similar purposes as well as to create spatial measures of disease transmission efficiency or to model risk outcomes from hypothetical scenarios. Mechanistic models, however, are limited by their inability to capture locally specific transmission dynamics. The report recommends that future WASH-related disease risk mapping research: - Conceptualise risk as a function of the probability and severity of a disease risk event. Probability and severity can be disaggregated into sub-components. For outbreak-prone diseases, probability can be represented by a likelihood component while severity can be disaggregated into transmission and sensitivity sub-components, where sensitivity represents factors affecting health and socioeconomic outcomes of infection. -Employ jointly considered unaggregated indices to map multidimensional risk. Individual indices representing multiple dimensions of risk should be developed using a range of methods to take advantage of their relative strengths. -Develop and apply collaborative approaches with public health officials, development organizations and relevant stakeholders to identify appropriate interventions and priority levels for different types of risk, while ensuring the needs and values of users are met in an ethical and socially responsible manner. -Enhance identification of vulnerable populations by further disaggregating risk estimates and accounting for demographic and behavioural variables and using novel data sources such as big data and citizen science. This review is the first to focus solely on WASH-related disease risk mapping and modelling. The recommendations can be used as a guide for developing spatial epidemiology models in tandem with public health officials and to help detect and develop tailored responses to WASH-related disease outbreaks that meet the needs of vulnerable populations. The report’s main target audience is modellers, public health authorities and partners responsible for co-designing and implementing multi-sectoral health interventions, with a particular emphasis on facilitating the integration of health and WASH services delivery contributing to Sustainable Development Goals (SDG) 3 (good health and well-being) and 6 (clean water and sanitation).

APA, Harvard, Vancouver, ISO, and other styles

5

Bennett, Alan B., Arthur A. Schaffer, Ilan Levin, Marina Petreikov, and Adi Doron-Faigenboim. Manipulating fruit chloroplasts as a strategy to improve fruit quality. United States Department of Agriculture, January 2013. http://dx.doi.org/10.32747/2013.7598148.bard.

Full text

Abstract:

The Original Objectives were modified and two were eliminated to reflect the experimental results: Objective 1 - Identify additional genetic variability in SlGLK2 and IPin wild, traditional and heirloom tomato varieties Objective 2 - Determine carbon balance and horticultural characteristics of isogenic lines expressing functional and non-functional alleles of GLKsand IP Background: The goal of the research was to understand the unique aspects of chloroplasts and photosynthesis in green fruit and the consequences of increasing the chloroplast capacity of green fruit for ripe fruit sugars, yield, flavor and nutrient qualities. By focusing on the regulation of chloroplast formation and development solely in fruit, our integrated knowledge of photosynthetic structures/organs could be broadened and the results of the work could impact the design of manipulations to optimize quality outputs for the agricultural fruit with enhanced sugars, nutrients and flavors. The project was based on the hypothesis that photosynthetic and non-photosynthetic plastid metabolism in green tomato fruit is controlled at a basal level by light for minimal energy requirements but fruit-specific genes regulate further development of robust chloroplasts in this organ. Our BARD project goals were to characterize and quantitate the photosynthesis and chloroplast derived products impacted by expression of a tomato Golden 2- like 2 transcription factor (US activities) in a diverse set of 31 heirloom tomato lines and examine the role of another potential regulator, the product of the Intense Pigment gene (IP activities). Using tomato Golden 2-like 2 and Intense Pigment, which was an undefined locus that leads to enhanced chloroplast development in green fruit, we sought to determine the benefits and costs of extensive chloroplast development in fruit prior to ripening. Major conclusions, solutions, achievements: Single nucleotide polymorphisms in the promoter, coding and intronicSlGLK2 sequences of 20 heirloom tomato lines were identified and three SlGLK2 promoter lineages were identified; two lineages also had striped fruit variants. Lines with striped fruit but no shoulders were not identified. Green fruit chlorophyll and ripe fruit soluble sugar levels were measured in 31 heirloom varieties and fruit size correlates with ripe fruit sugars but dark shoulders does not. A combination of fine mapping, recombinant generation, RNAseq expression and SNP calling all indicated that the proposed localization of a single locus IP on chr 10 was incorrect. Rather, the IP line harbored 11 separate introgressions from the S. chmielewskiparent, scattered throughout the genome. These introgressions harbored ~3% of the wild species genome and no recombinant consistently recovered the IP parental phenotype. The 11 introgressions were dissected into small combinations in segregating recombinant populations. Based on these analyses two QTL for Brix content were identified, accounting for the effect of increased Brix in the IP line. Scientific and agricultural implications: SlGLK2 sequence variation in heirloom tomato varieties has been identified and can be used to breed for differences in SlGLK2 expression and possibly in the green striped fruit phenotype. Two QTL for Brix content have been identified in the S. chmielewskiparental line and these can be used for increasing soluble solids contents in breeding programs.

APA, Harvard, Vancouver, ISO, and other styles

We offer discounts on all premium plans for authors whose works are included in thematic literature selections. Contact us to get a unique promo code!