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Journal articles on the topic 'Function of accounting'

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Published: 28 May 2022

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1

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

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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.

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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.

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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.

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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.
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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.

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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.

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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.
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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.

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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.

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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.

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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.

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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.
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11

Nnah Ugoani, John Nkeobuna. "Accounting Function as Management Performance Tool in Organizations." Business, Management and Economics Research, no. 66 (June 20, 2020): 67–74. http://dx.doi.org/10.32861/bmer.66.67.74.

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Accounting function aims at providing accurate and sufficient accounting information to facilitate proper financial reporting and management performance. Accounting information is usually in the form of periodic or annual financial statements which are products of costing, financial and management accounting prepared for the benefit of a number of external interest groups. Accounting has its roots in the stewardship approach and as a management performance tool to guide the agent and the principal over the exact status of the going concern. Accounting function also involves financial statement analysis, interpreting the accounts by computing and evaluating ratios which relate pairs of financial information or items with one another. This analysis of ratios can be cross-sectional comparing the results of one company with another or trend. In doing so close attention is usually paid to profitability ratio to help keep pace with effective management performance. The exploratory research design was adopted for the study and result showed positive correlation between accounting function and management performance. The study was not exhaustive, therefore, further study should examine the relationship between audit failure and business failure as a matter of finding a solution to the problem. It was recommended that management should always carefully study audit reports to enhance decision making and management performance.
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12

Gajic, Ljubica. "Decentralized accounting reporting in the function of motivation." Privredna izgradnja 46, no. 3-4 (2003): 195–206. http://dx.doi.org/10.2298/priz0304195g.

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One of the main factors of company's business success is complete mobility and orientation of the collective towards realizing common interests and goals of a company as a whole. Activities pointed at that goal are also connected to building a motivation system in the company. One of the means of motivation policy is a system of stimulating rewards, where information base is calculation of costs and business results of a company, relied on complete tracking of business processes, according to functions and fields and centers of responsibility for realized success, or failure. Profit, as the final financial product of the company's activities, is basically the main activation power for all the employees. Their motivation helps successful realization of business policy and strategic development of a company through a functional system of measuring and evaluating results and adequate awards.
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Osadcha, Olha, and Iryna Levytska. "MANAGERIAL ANALYSIS AS ANALYTICAL FUNCTION OF MANAGERIAL ACCOUNTING." Scientific Notes of Ostroh Academy National University, "Economics" Series 1, no. 12(40) (March 28, 2019): 188–92. http://dx.doi.org/10.25264/2311-5149-2019-12(40)-188-192.

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14

Kohli, Ulrich. "GDP Growth Accounting: A National Income Function Approach." Review of Income and Wealth 49, no. 1 (March 2003): 23–34. http://dx.doi.org/10.1111/1475-4991.00072.

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15

Rushinek, A., and S. F. Rushinek. "Accounting Systems and the Electronic Data Processing Function." Management Decision 23, no. 4 (April 1985): 35–44. http://dx.doi.org/10.1108/eb001383.

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16

Prodanchuk, Mykhailo. "Development of accounting functionality in business management." Herald of Ternopil National Economic University, no. 3(93) (July 7, 2019): 111–25. http://dx.doi.org/10.35774/visnyk2019.03.111.

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Purpose. Problems of the existing theory, methodology and organization of accounting need to be solved taking into account practical requirements of modern management. In turn, this provides an opportunity to expand the functionality of accounting to make informed decisions, focused on achieving the efficiency of business operations and maximize the value of business, which contributes to the increased importance of accounting in management. This testifies to the relevance of the chosen topic , which determined the directions of the research, which requires in-depth scientific research, its scientific-methodological and practical importance. Purpose. The purpose of the article is to systematize existing approaches and to improve the classification of accounting functions in accordance with the requirements of the management system. Methods. In the process of researching the growth of accounting functionality in the management of agrarian business used general scientific methods of knowledge of reality, including: structural-logical and semantic analysis - to clarify and streamline the terminology in the conceptual apparatus; induction and deduction - for parameterization of accounting functionality in management; grouping and classification - to develop methodological principles and systematize the classification features of accounting functions. The research is based on general and specific methods of studying the economic processes, facts and phenomena of management requests for increasing the functionality of accounting for agricultural business management. The scientific base of the research was scientific works of domestic and foreign scientists on accounting functions in the management system, materials of international scientific-practical conferences and seminars, results of personal experience and observations. Results. Accounting as an information system, which is designed to make operational and strategic management decisions, needs to expand its functionality and increase its tasks. These categories have become one of the main ones in accounting, but also in management, as indispensable tools of managerial relations in business. Today, accounting is facing a scientific problem that needs theoretical and methodological justifications and practical solutions. It is necessary to expand the functionality of accounting in agrarian enterprises in order to meet management requests focused on achieving the strategic goal of the enterprise and maximize the value of business. The analysis of the evolution of information requests of the branch management and the priority of accounting functions in the development of agrarian business makes it possible to conclude that the priority task characterizes the process of information support for customers and consumers. According to the results of studying the classifications of functions, we have concluded that most often the scientists indicate the information function, the second most important is the control, and then the analytical and evaluation. Considering different approaches of scientists to classification of accounting functions and summarizing the results of the research, we concluded that the existing set of accounting functions does not allow to fully fulfill the tasks set before it. Therefore, in the current conditions of development of the global economy, the solution of this problem requires both theoretical and methodological justifications. That is why an important component of increasing the importance of accounting in the management of agrarian business is the expansion of its functionality, in particular by isolating new objectively formed functions. Given the priority of accounting functions in the development of agrarian business, they should be classified according to the information requests of the management system, as a result of which we propose to introduce a cost-oriented function and the function of saving capital and economic security of business. The capital saving function is a tool through which the formation of equity, regulation of property relations and business management, which provides a legal platform for completeness of payments with owners and guarantees the economic security of the enterprise. This function will facilitate the management of capital formation and its use. The value-oriented function is based on creating the market value of the business or providing the assets with the characteristics of the most valuable investments. It reflects the change in the value of the property of the enterprise from the point of view of transformation of its value in the external environment and allows to better understand the alternative advantages of investment sources. The proposed functions are aimed at identifying the degree of participation of owners in the management of the business entity, completeness of payments with them and determining the market value of agricultural businesses, increasing the investment attractiveness of Ukrainian agricultural enterprises. Discussion. Further scientific research in the direction of increasing the functionality of accounting in the management of agricultural business, it is advisable to carry out on the basis of domestic and foreign experience where the basis is the assertion that is built on the basis that accounting becomes the main function of management, which will facilitate the implementation of all functions of the management system. This will allow you to determine the place of accounting functions in achieving the goal of the management system, which will help in the formation of feedbacks between management and accounting. In-depth study of accounting functions will create the basis for improving the theoretical and methodological level of its development and will enhance functionality in the management system of agricultural business. Functional approach will allow to study the object of accounting not from the point of view of internal structure, set of interrelations of elements of its system, but on the other hand - interrelations with the external environment.
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Purnamasari, Dewi, Ayu Almira, and Nadia Della Savira. "Accounting for Inventory from a Commercial Point of View." Research Horizon 1, no. 2 (April 30, 2021): 81–85. http://dx.doi.org/10.54518/rh.1.2.2021.81-85.

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Inventory control is a very important managerial function because the physical inventory of many companies involves the largest investment in current assets. The main purpose of inventory accounting is to determine periodic profit and loss through the process of bringing together the cost of goods sold with the sales proceeds in one accounting period and determining the amount of inventory to be presented in the balance sheet. This paper aims to describe the accounting for inventory from a commercial point of view. The method used in this study is qualitative in nature with a descriptive approach. The results showed that the main functions of inventory are to avoid delays in goods, loss of goods and with the presence of inventory, the company's operations can continue to run so that services to consumers can be carried out as well as possible. More specifically, the main functions of inventory are the decoupling function, economic lot-sizing function, and anticipation function. As the inventories become subject to regulations in Indonesia, the study also highlights the purposes of calculating the income tax of inventories. Article 10 paragraph (6) of the Income Tax Law states that inventories must be valued at cost. Therefore, if the taxpayer makes an assessment based on a method other than cost, an adjustment is required.
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18

Hossan, Mohd Takdir. "Traditional Accounting vs. Computer Based Accounting: Challenges Faced by Accountants." American Journal of Trade and Policy 5, no. 2 (August 31, 2018): 73–80. http://dx.doi.org/10.18034/ajtp.v5i2.437.

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To face much more difficult and challenging the business world in the challenging professional areas, depth knowledge about any particular filed is very much more compulsory. Accounting is essential function for any commerce and industry. All commerce and industries must keep a record of their revenue and expenses.
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Shah, Haider, Ali Malik, and Muhammad Shaukat Malik. "STRATEGIC MANAGEMENT ACCOUNTING – A MESSIAH FOR MANAGEMENT ACCOUNTING?" Australian Journal of Business and Management Research 01, no. 04 (May 17, 2011): 01–07. http://dx.doi.org/10.52283/nswrca.ajbmr.20110104a01.

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When management accounting was introduced as an advanced version of cost accounting after second world war its early advocates had claimed that it would make accounting more useful in assisting managers in their decision making function. As the discipline has failed to live up to the promise now strategic management accounting has been presented as a messiah for the discipline of accounting. New promises have been made that while the traditional management accounting failed to make use of strategic thinking and other qualitative aspects of management the new discipline is likely to make accounting more relevant and important for managers. The empirical evidence on successful diffusion of strategic management accounting is still not overwhelming. It is therefore yet to be seen if strategic management accounting can live up to its promise in future or not.
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20

Oyewo, Babajide. "Predictors of the Effectiveness of Management Accounting Function in Nigerian Firms." Scientific Annals of Economics and Business 64, no. 4 (December 1, 2017): 487–512. http://dx.doi.org/10.1515/saeb-2017-0026.

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Abstract This study evaluated the influence of six contingent variables – firm size, age, sector, existence of management accounting department, affiliation to foreign entity and public-quotation status – on the effectiveness of management accounting function in Nigerian firms. Stratified random sampling technique was deployed to obtain the views of 131 Finance Officers with oversight role across major sectors of the Nigerian economy. Statistical tools used in analysis were descriptive statistics, factor-analysis, Kruskal Wallis Test and binary logistic regression. Whilst detecting that contextual variables such as size, age, sector, existence of management accounting department and public-quotation status significantly affect the effectiveness of the management accounting function, affiliation to foreign entity was found not to exert significant influence. The strongest predictor of the likelihood of operating a very effective management accounting function was the existence of management accounting department. Organisations are encouraged to have separate management accounting department because of additional benefits imbued by specialist management accounting skills.
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Oferkin, I. V., A. V. Sulimov, E. V. Katkova, D. K. Kutov, F. V. Grigoriev, O. A. Kondakova, and V. B. Sulimov. "Supercomputer investigation of the protein-ligand system low-energy minima." Biomeditsinskaya Khimiya 61, no. 6 (2015): 712–16. http://dx.doi.org/10.18097/pbmc20156106712.

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The accuracy ofthe protein-ligand binding energy calculations andligand positioning isstrongly influenced by the choice of the docking target function. This work demonstrates the evaluation of the five different target functions used in docking: functions based on MMFF94 force field and functions based on PM7 quantum-chemical method accounting orwithout accounting the implicit solvent model (PCM, COSMO or SGB). For these purposes the ligand positions corresponding to the minima of the target function and the experimentally known ligand positions in the protein active site (crystal ligand positions) were compared. Each function was examined on the same test-set of 16 protein-ligand complexes. The new parallelized docking program FLM based on Monte Carlo search algorithm was developed to perform the comprehensive low-energy minima search and to calculate the protein-ligand binding energy. This study demonstrates that the docking target function based on the MMFF94 force field can be used to detect the crystal or near crystal positions of the ligand by the finding the low-energy local minima spectrum of the target function. The importance of solvent accounting in the docking process for the accurate ligand positioning is also shown. The accuracy of the ligand positioning as well as the correlation between the calculated and experimentally determined protein-ligand binding energies are improved when the MMFF94 force field is substituted by the new PM7 method with implicit solvent accounting.
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Brierly, Allen Bronson, and Richard C. Feiock. "Accounting for State Economic Growth: A Production Function Approach." Political Research Quarterly 46, no. 3 (September 1993): 657. http://dx.doi.org/10.2307/448952.

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23

Rudnytskyi, V. S., V. A. Derii, and Ya D. Krupka. "INVESTMENT FUNCTION OF CAPITAL AND ITS ACCOUNTING-INFORMATION SUPPLY." Financial and credit activity: problems of theory and practice 4, no. 31 (December 27, 2019): 428–37. http://dx.doi.org/10.18371/fcaptp.v4i31.190974.

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Khorunzhak, Nadiya, Ruslan Brukhanskyi, and Volodymyr Ivanyshyn. "Logic-statistical information models in control function of accounting." Independent Journal of Management & Production 10, no. 7 (May 1, 2019): 846. http://dx.doi.org/10.14807/ijmp.v10i7.906.

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The article deals with theoretical substantiation and development of an approach to the control function implementation on the basis of automation control application process and the use of logicstatistical information models (LSÌM). The basis for development of the approach to the improvement of monitoring over the accounting objects is LSÌM which allows automatically identify deviations from the established norms. In contrast to the existing approaches the proposed here development provides instant formation of signal (signal document) about the critical state of an object. The use of LSÌM in the process of automation control allows quickly correct the imbalances in the state of objects and lead them in compliance with the accepted norms through appropriate management decisions. The result of this application development is holding objects within optimal limits. This will promote the rational use. Originality of the proposed approach lies in the fact that detailed analysis of the accounting object is conducted not for all factors, but only for those that go beyond the optimal zone. This greatly reduces the amount of information and data to be analyzed. In addition, the use of LSÌM allows controlling the volume (size) of the accounting object or each period of time, keeping them in a certain framework and providing the most optimal ratio by making appropriate management decisions. The use of the recommended here approach allows controlling the facility and gaps through the administrative impact on its status.
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Ng, P. C. "Accounting for Human Polymorphisms Predicted to Affect Protein Function." Genome Research 12, no. 3 (March 1, 2002): 436–46. http://dx.doi.org/10.1101/gr.212802.

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Lee, Seok-Young. "An Analysis of Production Function of Korean Accounting Firms." Advanced Science Letters 22, no. 11 (November 1, 2016): 3598–602. http://dx.doi.org/10.1166/asl.2016.7880.

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Sato, Shoichi. "The Merovingian accounting documents of Tours: form and function." Early Medieval Europe 9, no. 2 (February 26, 2003): 143–61. http://dx.doi.org/10.1111/1468-0254.00063.

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Brierly, Allen Bronson, and Richard C. Feiock. "Accounting for State Economic Growth: A Production Function Approach." Political Research Quarterly 46, no. 3 (September 1993): 657–69. http://dx.doi.org/10.1177/106591299304600311.

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Sedevich-Fons, Leonardo. "Accounting and quality management: the accounts payable function under ISO 9000." Business Process Management Journal 26, no. 3 (June 4, 2019): 694–706. http://dx.doi.org/10.1108/bpmj-12-2018-0344.

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Purpose The purpose of this paper is to analyze the relationships between the ISO 9000 model and the accounts payable function, describe the potential benefits of their integration, evaluate their compatibility and propose a method for their amalgamation in practice. Design/methodology/approach After providing a theoretical framework on both the ISO 9000 model and the Accounts Payable function, the study emphasizes the need for their integration, identifies the links between them and proposes a model for their joint consideration. Findings The analysis highlights the importance of the Accounts Payable function in organizations and discloses its suitability to be included in the ISO 9000 model as any other organizational processes. The theoretical compatibility between the most basic accounting functions and quality management programs is explained in detail. Originality/value The study of the links and interactions between quality management and accounting is still a novel topic in academia and, therefore, the literature addressing this subject is still incipient.
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Thomsen, Jeanette, Elin Sundgaard, Lehte Alver, and Jaan Alver. "Lehte Alver, Jaan Alver, Integration of accounting functions globally." Zeszyty Teoretyczne Rachunkowości 2018, no. 99 (155) (August 20, 2018): 149–64. http://dx.doi.org/10.5604/01.3001.0012.2938.

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This paper examines how Danish Headquarters (HQ) use different global integration modes to integrate one business function, i.e., the accounting function, of their Estonian subsidiaries. The study analyses the use of four specific integration modes: people, information, formalization, and centralization. 14 HQs in Denmark with corresponding Estonian subsidiaries were addressed with questionnaires eliciting their integration mode strate- gies. Prior to the HQ survey, the accounting functions in the corresponding subsidiaries had been interviewed regarding integration modes with the Danish HQ. The structure of accounting activities calls for the use of the formalization-based mode and the information-based mode, and therefore these modes were expected to be prevailing. The findings were consistent with our expectations, but also the centralization-based mode was extensively used. The people-based integration mode was not used extensively, but more than expected. Finally, coordination of the accounting function is not an emphasis of the HQ’s. Control but not coordination is in con- trast to earlier theory and findings on the relationships between HQs and their subsidiaries.
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Shuttleworth, C. C. "Perspectives of accounting students and teachers on the changing role of management accountants in organisations." Southern African Business Review 18, no. 2 (January 29, 2019): 140–62. http://dx.doi.org/10.25159/1998-8125/5682.

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Owing to a highly competitive global market, economic crises and changes in manufacturing and information technology, organisations are compelled to improve their financial planning and control functions. These and other changes have contributed to the evolving role of the management accounting function in organisations. Whereas cost accounting’s main focus was on finding the cost of manufacturing products, the objective of management accounting is to use financial and non-financial information to assist management with decision making. Although management accountants have long played multiple roles in organisations, there is a definite shift towards a more strategic approach, opening up new vistas of opportunity. However, this widening scope of the changing practice of management accounting demonstrates a lack of a recognisable and coherent occupational identity. The objective of this study was to determine whether prospective accounting students and accounting teachers are aware of the changing role and status of management accountants. This study presents the results of a survey among fi rst-year accounting students as well as interviews with accounting teachers to assess their perceptions of the current role of management accountants in organisations. This study exposes a lack of knowledge of the status of management accountants and their strategic role in organisations. Recommendations are made for tertiary institutions to alleviate this information gap and for further research on this issue.
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Tenni Zubaidi, Ghani Daham, and Aqil Hassan Harijah Shahloul. "Redesigning the Function and its Reflection in Simplified Procedures." Iraqi Administrative Sciences Journal 1, no. 1 (March 30, 2017): 163–91. http://dx.doi.org/10.33013/iqasj.v1n1y2017.pp163-191.

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The research aims to delete some of the steps in the legal and accounting function and integrating some of the steps that will help solve the bottlenecks in work and reduce costs and reduce the time traditional Chinese food like salted fish to simplify procedures, and took the research from the weakness in the design of legal and accounting function and the length of the procedure leading to the material cost problem, and the design of the proposed outline of the steps of the post shows new legal accounting function of the hafrada to simplify procedures, the case study approach adopted in problem identification and analysis of data and information on the sample search functions and steps the conduct of the proceedings and the exchange rate of the amount of the proceedings against the secretariat of Baghdad, was adopted, a researcher in the collection of data and information on the ground in the field interviews disabled the relationship and examine their files and records as well as the study of the laws, regulations and instructions, of the tools of this research is A map of the conduct of the proceedings of the five symbols of American (work, transportation and auditing, delays, and conservation) and the researcher has reached a set of results, the most prominent of which was the design of legal and accounting function of the secretariat of Baghdad reflects the need to re-design jobs, the cancellation of some unnecessary steps (18,17,16,3) and integrating some steps (9.8) The legal function in the cancellation of some unnecessary steps (46,45,44,43,42,41, 66,65,64,63,62,61) and integrating some steps (83,82,81,80,79,77, 84) with regard to the accounting function which reduces the time required to implement the procedures of sample posts search, lacks the implementation section in the legal department of the existence of a database for the conservation priorities of the proceedings and to refer to it when needed, based on the findings, a researcher from the results, a set of recommendations, the most important of which was the formation of a working group to review the functions that must be The re-designed, the abolition of some steps and integrating some unnecessary steps which reduces the time to implement a sample search functions, the attempt to adopt a computer in some tasks and receive mail through the internet with the state departments to increase the speed in the completion of the work.
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Brivot, Marion, and Céline Baud. "The Social Function of Accounts, Reforming Accounting to Serve Mankind." Social and Environmental Accountability Journal 38, no. 2 (May 4, 2018): 151–54. http://dx.doi.org/10.1080/0969160x.2018.1490064.

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Sierra García, Laura, Emiliano Ruiz Barbadillo, and Manuel Orta Pérez. "Análisis de la Influencia de la Función de Auditoría Interna sobre las Cuotas de Auditoría." Revista de Contabilidad 22, no. 1 (January 1, 2019): 100–111. http://dx.doi.org/10.6018/rc-sar.22.1.354351.

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The aim of this paper is to analyse the relationship between the internal audit function and auditor's fees using a sample of Spanish listed companies between 2003 and 2011. We use the audit fees model that was proposed by Simunic (1980). Our results indicate that fees are greater in those companies that have an internal audit function. In addition, if there are meetings between the audit committee and the internal audit function, this is statistically significant with audit fees. This paper contributes to literature in several ways. Firstly, there are no previous papers in Spain, unlike other contexts, on the relationship between internal audit and auditor fees. Secondly, the empirical results detected in previous studies are conflicting; therefore, there is a need to complement them. Finally, the findings have practical implications for companies, external auditors and regulatory agencies themselves. El objetivo de este trabajo es analizar la relación existente entre la función de auditoría interna y los honorarios del auditor sobre una muestra de empresas que cotizan en el mercado continuo español entre 2003 y 2011. Utilizando el modelo de honorarios de auditoría propuesto por Simunic (1980), los resultados indican que los honorarios de auditoría son mayores en aquellas compañías que cuentan con la existencia de un departamento de auditoría interna. Asimismo, la existencia de reuniones entre el comité de auditoría y la función de auditoría interna es estadísticamente significativa con los honorarios. Este estudio contribuye a la literatura de diversas formas. En primer lugar, no existen trabajos anteriores en España, a diferencia de otros contextos, sobre la relación entre auditoría interna y honorarios. En segundo lugar, los resultados empíricos detectados en estudios previos resultan contradictorios por lo tanto lleva a la necesidad de complementarlos. Finalmente, los resultados tiene implicaciones prácticas para la empresa, los auditores externos y los propios organismos reguladores.
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Pan, Gary, and Benjamin Lee. "Leveraging Digital Technology to Transform Accounting Function: Case Study of a SME." International Journal of Accounting and Financial Reporting 10, no. 2 (July 2, 2020): 24. http://dx.doi.org/10.5296/ijafr.v10i2.17052.

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Digital transformation is taking hold of the processes and systems in accounting at a rapid pace and in a drastic way. With its emphasis on data and analysis, accounting entity is well suited to reap the benefits digital technologies have to offer. With the rapid infusion of digital technologies in accounting entity, the accounting literature has been calling for more empirical studies to examine the way accounting function leverages digital technology to enhance its analytical capabilities so as to obtain deeper business insights. This paper conducts an empirical study to examine the process of a SME’s accounting function leveraging data analytics to enhance its financial analysis capability and revenue growth prediction in developing its future business strategy. In this study, we have used Lewin’s (1951) change theory as our analytical perspective. We have drawn on Food Co’s data analytics adoption experience by interviewing relevant internal stakeholders and reviewing secondary data extensively. Our analysis identified three stages of “unfreeze-change-refreeze” digital transformation process and several intervention actions that were instrumental in enacting the implementation of data analytics platform.
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Kaczmarek, Marcin. "Accounting information function in units of the public finance sector." Zeszyty Naukowe Uniwersytetu Szczecińskiego Finanse Rynki Finansowe Ubezpieczenia 94 (2018): 121–29. http://dx.doi.org/10.18276/frfu.2018.94/1-11.

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Viciana, Hugo, and Nicolas Claidiere. "The animal variations: When mechanisms matter in accounting for function." Behavioral and Brain Sciences 30, no. 4 (August 2007): 424–25. http://dx.doi.org/10.1017/s0140525x07002555.

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AbstractWe contend that Ramsey et al.'s definition of animal innovation sensu process may be partially misleading when investigating mechanisms underlying animal innovation. By excluding social learning from the “process” of innovation, they may be reproducing a dichotomous schema that does not accurately correspond to our knowledge of the acquisition of novel behavioral variants. This gives us some reason to doubt the functional specification of the defined process of innovation.
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Dobija, Mieczysław, and Marcin Jędrzejczyk. "Production function in the cost accounting approach and managerial applications." Zeszyty Teoretyczne Rachunkowości 2013, no. 72(128) (August 22, 2013): 49–62. http://dx.doi.org/10.5604/16414381.1063611.

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39

Furman, A., A. W. Warrick, D. Zerihun, and C. A. Sanchez. "Modified Kostiakov Infiltration Function: Accounting for Initial and Boundary Conditions." Journal of Irrigation and Drainage Engineering 132, no. 6 (December 2006): 587–96. http://dx.doi.org/10.1061/(asce)0733-9437(2006)132:6(587).

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Banzhaf, H. S. "The Form and Function of Price Indexes: A Historical Accounting." History of Political Economy 36, no. 4 (December 1, 2004): 589–616. http://dx.doi.org/10.1215/00182702-36-4-589.

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DiPompeo, M. A., A. D. Myers, M. S. Brotherton, J. C. Runnoe, and R. F. Green. "THE INTRINSIC QUASAR LUMINOSITY FUNCTION: ACCOUNTING FOR ACCRETION DISK ANISOTROPY." Astrophysical Journal 787, no. 1 (May 5, 2014): 73. http://dx.doi.org/10.1088/0004-637x/787/1/73.

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Luine, V. N., K. D. Beck, R. E. Bowman, M. Frankfurt, and N. J. MacLusky. "Chronic Stress and Neural Function: Accounting for Sex and Age." Journal of Neuroendocrinology 19, no. 10 (October 2007): 743–51. http://dx.doi.org/10.1111/j.1365-2826.2007.01594.x.

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Felipe, Jesus, and J. S. L. McCombie. "The CES Production Function, the accounting identity, and Occam's razor." Applied Economics 33, no. 10 (August 2001): 1221–32. http://dx.doi.org/10.1080/00036840122836.

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Bolgov, M. V., E. A. Korobkina, I. A. Filippova, and N. V. Osipova. "Distribution Function of Maximum Discharge: Accounting for Probable Maximum Flood." Power Technology and Engineering 53, no. 2 (July 2019): 141–46. http://dx.doi.org/10.1007/s10749-019-01051-7.

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Jenkins, Stephen P., and Philippe van Kerm. "Accounting for income distribution trends: A density function decomposition approach." Journal of Economic Inequality 3, no. 1 (April 2005): 43–61. http://dx.doi.org/10.1007/s10888-004-8309-1.

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Anicic, Jugoslav, Dusan Anicic, and Aleksandar Majstorovic. "Accounting and financial reports in the function of corporate governance." Journal of Process Management. New Technologies 5, no. 2 (2017): 45–54. http://dx.doi.org/10.5937/jouproman5-13302.

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Kocev, Dushko. "OUTSOURCING STRATEGY: OUTSOURCING THE FINANCE AND ACCOUNTING FUNCTION BY SMEs." International Journal of Economics, Management and Tourism 1, no. 1 (2021): 52–61. http://dx.doi.org/10.46763/ijemt2111052k.

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Raičević, Jelena. "Accounting Policies in the Function of Quality Assessment of Financial Statements." Economic Themes 59, no. 3 (September 1, 2021): 357–73. http://dx.doi.org/10.2478/ethemes-2021-0020.

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Abstract Financial statements represent an instrument by which relevant information about a company is passed on to its users. Based on the information presented in the financial statements, i.e. information on the financial position and performance of the company, and generated cash flows and capital, users make business decisions. Specific accounting policies serve as the basis for the preparation of quality financial statements. Management is responsible for the preparation and presentation of financial statements and selects accounting policies. Although simple, the issue of choosing the accounting policies can be extremely delicate and complex. Besides management, there are other stakeholders who may be affected by this issue. As a consequence, there are complex relationships that affect the choice of accounting policies, and thus the quality of financial statements.
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Kohlbry, Paul. "Accounting for the Occupation." Historical Materialism 24, no. 3 (September 27, 2016): 206–16. http://dx.doi.org/10.1163/1569206x-12341460.

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Shir Hever’s book examines the underlying economic dynamics of Israel’s occupation. Hever’s analysis brings out several overlooked mechanisms that function to make the Occupation profitable to Israeli state and corporate interests, but he also argues that for Israeli society, the costs of Occupation far outweigh the benefits. Hever is highly critical of Marxist accounts that, he claims, misunderstand the political economy of the Occupation, but this review argues that Hever’s critique is mistaken. It attempts to show how Hever’s analysis of the Occupation and account of Palestinian resistance would have benefited from a more careful engagement with materialist work on Israel and Palestine.
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Shin, Bosun, Jongsoo Han, Chairin Park, and Seung-Im Hyun. "Internal Audit Function and Preliminary Earnings Quality." Korean Accounting Review 47, no. 2 (April 30, 2022): 203–38. http://dx.doi.org/10.24056/kar.2022.04.007.

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