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Journal articles on the topic 'Function of accounting'

Author: Grafiati

Published: 28 May 2022

Last updated: 30 July 2025

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1

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

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Магомедов, А. Г. "Accounting tax accounting as a management function." Экономика и предпринимательство, no. 4(129) (May 31, 2021): 1361–64. http://dx.doi.org/10.34925/eip.2021.129.4.272.

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В статье раскрываются актуальные вопросы применения налогового и бухгалтерского учета, обобщается соотношение налогового и бухгалтерского учета, дается анализ правоприменительной практики двух учетных систем. The article reveals topical issues of the application of tax and accounting, summarizes the relationship between tax and accounting, provides an analysis of the law enforcement practice of the two accounting systems.

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Dhoke, Satish. "Managerial Accounting: Ethics." GENUIES Journal VI, no. II (2018): 122–29. https://doi.org/10.5281/zenodo.10451542.

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<strong>Abstract</strong> Managerial accounting is an important business function especially in the management of a company's finances. The information, being very sensitive, could easily fall into the wrong hands yielding to financial problems. The importance of ethical conduct within a business is at present a prominent issue inferable from staggering corporate outrages that have occurred in numerous countries causing harm to the economy and society. These corporate scandals address the profound quality of individuals in business, professionals, and company financial officers specifically. I

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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 (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

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Tan, Nairong, Xiaoying Chang, and Tao Ma. "Study on Production–Living–Ecological Function Accounting and Management in China." Land 12, no. 6 (2023): 1163. http://dx.doi.org/10.3390/land12061163.

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The current insufficient quantification and evaluation of major functions fundamentally affected regional sustainable management and policy implementation. This study focused on the problem that no effective quantitative accounting relationship has been established between development activities and resource utilization. In order to establish the relationship between major function accounting and natural resource accounting, we analyzed the relevant studies on the evaluation of major functions, natural resource accounting, environmental accounting, ecosystem services, and assets accounting. Th

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Stasiak, Jacek. "ANALYSIS OF THE IMPACT OF CONTROLLING ON ENTERPRISE MANAGEMENT." Globalization, the State and the Individual 30, no. 2 (2022): 105–17. http://dx.doi.org/10.5604/01.3001.0016.2004.

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Information regarding an enterprise should be drawn and obtained from a variety of sources, but the accounting system should be considered as the primary source of economic information. The informational function of accounting is the oldest function performed by accounting. This function goes some way to explaining the essence of accounting as a series of activities that transform data into the form of information used for the management of a particular enterprise, and at the same time for accounting to perform other functions, especially controlling and analytical.

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

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

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Pramitasari, Dini Ayu, Anisaul Hasanah, and Imtiyaz Farras Mufidah. "ANALYSIS OF CREDIT SALES ACCOUNTING PROCEDURE FORWARDING COMPANY." International Journal of Business, Law, and Education 4, no. 2 (2023): 1214–19. http://dx.doi.org/10.56442/ijble.v4i2.304.

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This study aims to analyze and find out the accounting procedure for credit sales at PT. RTL EXPRESS. This research uses qualitative methods using a descriptive qualitative approach. The credit sales accounting information procedure at PT RTL EXPRESS is quite good. This is evidenced by the company has compiled an organizational structure in accordance with their respective duties and responsibilities, including sales functions, credit functions, warehouse functions, shipping functions, accounting and billing functions. Based on the results of the research conducted as already described, this s

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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 econo

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Railis, Hendra, Eko Cahyo Mayndarto, Rudi Ginting, and Surachman Surachman. "THE EVALUATION OF THE INTERNAL APPLICATION SYSTEM OF CASH EXPENSES CONTROL IN DRINKING WATER COMPANY." International Journal of Economy, Education and Entrepreneurship (IJE3) 2, no. 1 (2022): 165–75. http://dx.doi.org/10.53067/ije3.v2i1.56.

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Accounting, in general, is a system of producing financial information used by users in the business decision-making process. Cash is an object that is often poorly represented because cash is the most valuable of all assets and can be transferred quickly, and everyone needs it. This study aims to determine the effect of the internal control system on cash receipts at drinking water companies. This study uses a qualitative approach. The data is collected through interviews and documentation. The results showed the evaluation of the implementation of the internal control system on cash disburse

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

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Hoon Lim, Siew. "Accounting for environmental pollution in production function." Management of Environmental Quality: An International Journal 25, no. 6 (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

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

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

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Bolcu, Leliana Diana, and Mihaela-Raluca Boharu Mircea. "Outsourcing of the Accounting and Financial Function." Ovidius University Annals. Economic Sciences Series 21, no. 2 (2022): 953–61. http://dx.doi.org/10.61801/ouaess.2021.2.130.

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Kusumawardani, Anisa, Dhian Andanarini Minar Savitri, and Aurel Ariandrani. "Exploratory Descriptive on the Self-Confidence of Prospective Accountants Toward Economic Digitalization." Jurnal Akuntansi 14, no. 2 (2024): 181–90. http://dx.doi.org/10.33369/jakuntansi.14.2.181-190.

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One of the key characteristic features of change in the modern socio-economic environment is information, which manifested in both the dynamic development of the information within the communication technology and in the transformation of the information itself into a strategic resource for the entities’ welfare, especially for an economic entity inside the turbulence of an ever-changing world. Accounting is considered one of the fragments that is significantly impacted by the speeding up of digital transformation. Academics and practitioners have noted several difficulties and issue that come

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Harmadani, Dwindy, Josephine Sudiman, Sukartini, and Reno Fithri Meuthia. "Relevansi Fungsi dan Formula di Microsoft Excel Pada Tenaga Kerja Akuntan." Akuntansi dan Manajemen 17, no. 2 (2022): 28–40. http://dx.doi.org/10.30630/jam.v17i2.189.

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This study aims to determine the relevance of functions and formulas in Microsoft Excel on jobs related to accounting. This type of research is descriptive analytic qualitative research. The data collection method of this research is interviews. This study focuses on graduates of the Accounting Department who work in public accounting firms and in companies and often use Microsoft Excel in doing their work. The data analysis technique used is an interactive model analysis technique. Testing the validity of the data in this study includes the credibility test, transferability test, dependence t

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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 sc

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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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Purnamasari, Dewi, Ayu Almira, and Nadia Della Savira. "Accounting for Inventory from a Commercial Point of View." Research Horizon 1, no. 2 (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 appro

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Martinčević, Ivana, Dinko Primorac, and Irena Bilić. "Sustainable Accounting in the Function of Sustainable Development." ENTRENOVA - ENTerprise REsearch InNOVAtion 10, no. 1 (2024): 299–316. https://doi.org/10.54820/entrenova-2024-0025.

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The very concept of business sustainability includes the economic success of the company and its social responsibility, while simultaneously protecting human and natural resources. The basic purpose of organizations is high-quality, reliable, and comprehensive reporting, which contributes to improving transparency and better management. Businesses today are experiencing a transition from traditional accounting to sustainable accounting. Sustainable accounting is the practice of measuring, analyzing, and reporting a company's social, environmental, and governance impacts. Today businesses need

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Oferkin, I. V., A. V. Sulimov, E. V. Katkova, et al. "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 posit

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Debi Zafitri, Usdeldi Usdeldi, and Nurfitri Martaliah. "Analisis Sistem Informasi Akuntansi Penggajian Karyawan Pada PT. Star Rubber Kecamatan Jujuhan Kabupaten Bungo Provinsi Jambi." Jurnal Kendali Akuntansi 1, no. 1 (2023): 1–21. http://dx.doi.org/10.59581/jka-widyakarya.v1i1.48.

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Analysis of employee payroll accounting information systems should be carried out effectively and required relevant information and a system, namely an accounting information system as a means of communication which can later be used for the needs of company management. Likewise things at PT. Star Rubber Jujuhan Bungo Jambi Regency where employee payroll accounting is very important. The purpose of this study was to determine the payroll accounting information system for employees at PT. Star Rubber, obstacles in employee payroll accounting information systems and efforts to overcome obstacles

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Dilaver, Hatice. "DIGITALIZATION IN ACCOUNTING." Niğde Ömer Halisdemir Üniversitesi Sosyal Bilimler Enstitüsü Dergisi 6, no. 1 (2024): 40–51. http://dx.doi.org/10.56574/nohusosbil.1478554.

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The study that used to start with summaries such as "In a globalized world...", "In a globally interconnected economy...", "With globalization...", has now shifted its focus to summaries emphasizing digitization, such as "In a digitized world...", "With the rise of digitization"... This is because, for many years now, the globalized world has been immersed in the process of digitization. Both the business world and the academic world are engaged in topics related to digital realms, and digitization has become integrated into our daily lives. Digitization not only leads to fundamental changes i

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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

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Hossan, Mohd Takdir. "Traditional Accounting vs. Computer Based Accounting: Challenges Faced by Accountants." American Journal of Trade and Policy 5, no. 2 (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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Marwah, Mujahidah, Rini Rahayu Kurniati, and Karina Utami Anastuti. "Analysis of the Effectiveness of the Cash Receipts Accounting System for Accounts Receivable (Case Study of PT. X)." Journal of International Accounting, Taxation and Information Systems 1, no. 4 (2024): 228–32. https://doi.org/10.70865/jiatis.v1i4.70.

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This research is descriptive qualitative, with the author's objective is to evaluate the efficiency of PT X's cash receipt accounting system in the cash receipt accounting system. Data collection methods include documentation, interviews, and observation. The Miles and Huberman model is used for technical analysis, and the triangulation method is used to ensure data validity. The results showed that the implementation of the accounting system function for cash receipts on receivables at PT Permata Delta Agung has implemented the accounting system function for cash receipts on receivables. Howe

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Ado, Basilius Padi, Apriana Marselina, and Nuraini Ismail. "EVALUASI SISTEM AKUNTANSI PEMBELIAN TUNAI PADA TOKO ROXY SWALAYAN ENDE." Jurnal Riset Ilmu Akuntansi 5, no. 1 (2024): 68–78. http://dx.doi.org/10.37478/jria.v5i1.3924.

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The cash sales accounting system is a unified unit of cash sales system elements and works together which includes functions related to documents and records used as well as internal controls governing cash sales activities. The cash sales accounting system implemented by the company will not run well if it is not balanced with a good internal control system. The purpose of this study was to determine the cash sales accounting system at Roxy Supermarkets Ende. The method used is descriptive qualitative method. Data collection techniques used are observation, interviews, documentation and liter

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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 fi

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

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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) (2019): 188–92. http://dx.doi.org/10.25264/2311-5149-2019-12(40)-188-192.

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Nencheva, Vesna, and Eleonora Stancheva-Todorova. "CURRENT CHALLENGES AND CHANGES IN THE ACCOUNTING FUNCTION." Economy & Business 18, no. 1 (2024): 232–43. http://dx.doi.org/10.62991/eb1996513079.

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

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Md., Abu Ayub Ansari. "The Role of Internal Audit Function and Forensic Accounting Practices in Bangladesh." International Journal of Innovative Science and Research Technology (IJISRT) 10, no. 2 (2025): 1118–22. https://doi.org/10.5281/zenodo.14949840.

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The internal audit function and forensic accounting practices play pivotal roles in enhancing organizational governance, ensuring financial transparency, and combating fraud. Internal auditing focuses on assessing risk management, control processes, and compliance with established policies to safeguard organizational assets and optimize performance. Meanwhile, forensic accounting emphasizes detecting, investigating, and preventing financial irregularities through specialized accounting and investigative techniques. This paper explores the synergy between these two disciplines, highlighting how

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Nohal, Stephanie Megita Gilberty, I. Nyoman Sunarta, and Gusi Putu Lestara Permana. "Analisis Sistem Akuntansi Pengeluaran Kas Pada KSP Duta Sejahtera." INVENTORY: JURNAL AKUNTANSI 6, no. 1 (2022): 46. http://dx.doi.org/10.25273/inventory.v6i1.11710.

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<p>The development of information systems, especially in the accounting field, requires companies to create effective and efficient information to provide financial information transparently to those who need it. To meet the needs of financial information for companies, it is necessary to develop an accounting system. With the implementation of the accounting system in the company, it is expected that all company activities can run well, especially those closely related to the rate of cash flow. One of the problems faced by the company is the internal control of the cash disbursement sys

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Oyewo, Babajide. "Predictors of the Effectiveness of Management Accounting Function in Nigerian Firms." Scientific Annals of Economics and Business 64, no. 4 (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 contex

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OCTARI, Lesa, Raykes Hinrich TUERAH, and Jery LINTONG. "Evaluation of Accounting System on Inventory Management at General Store PT. Equiport Inti Indonesia Site Bitung." Journal of Governance, Taxation and Auditing 1, no. 1 (2022): 1–10. http://dx.doi.org/10.38142/jogta.v1i1.235.

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This study discusses the evaluation of the accounting system for inventory management at PT. Equiport Inti Indonesia Bitung site. This study aims to find out how the accounting system for inventory management at PT. Equiport Inti Indonesia Site Bitung, to be precise, is the warehouse section as a place to store supplies. The type of research used in this research is descriptive qualitative. The data collection technique used is primary data, namely the results of interviews and secondary data, namely books, journals, theses and the internet, with data collection techniques using observation, i

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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 (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

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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 (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 accoun

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Tchaikovskaya, Lyubov A., and Vladimir L. Kozhukhov. "MANAGEMENT ACCOUNTING IN THE GLOBAL WORLD: BETWEEN FUNCTION AND ROLE." EKONOMIKA I UPRAVLENIE: PROBLEMY, RESHENIYA 9/2, no. 129 (2022): 41–47. http://dx.doi.org/10.36871/ek.up.p.r.2022.09.02.006.

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The processes of globalization, affecting all spheres of social and economic life, are also changing approaches to management accounting. One of the indicators and at the same time a consequence of this process is the emergence of global principles of management accounting. The article provides an overview of modern approaches to understanding the functions and role content of management accounting. It is shown that in the context of globalization, when the basic ideas about management change, the role of management accounting will constantly expand.

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Sembiring, Despi Lorensa, Dimita H. P. Purba, Gracesiela Y. Simanjuntak, and Mitha C. Ginting. "EVALUASI PENERAPAN SISTEM INFORMASI AKUNTANSI PENGGAJIAN KARYAWAN UNTUK MENINGKATKAN EFEKTIVITAS PENGENDALIAN INTERN PADA RUDANG HOTEL & RESORT BERASTAGI." METHOSIKA: Jurnal Akuntansi dan Keuangan Methodist 8, no. 2 (2024): 122–30. https://doi.org/10.46880/jsika.vol8no2.pp122-130.

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The payroll accounting information system is a system built to facilitate the implementation of employee payroll precisely and accurately by using a computer as a tool for the whole or several parts of the payroll process accompanied by control or control over the computerized system. Rudang Hotel and Resort Berastagi is a service company operating in the hospitality sector located in the Berastagi area. This research aims to evaluate the implementation of a payroll accounting information system to improve internal control. This research uses a qualitative approach with descriptive methods. Th

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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) (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. T

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Saputra, Andri, Jawoto Nusantoro, and Angga Kurniawan. "Analisis Peranan Sistem Informasi Akuntansi Pembelian Tunai Dan Penjualan Tunai Dalam Pengendalian Persediaan Barang Dagang Pada Toko Salah Parkir Metro." Expensive: Jurnal Akuntansi dan Keuangan 2, no. 1 (2023): 83–95. http://dx.doi.org/10.24127/exclusive.v2i1.3673.

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This type of research is field research with a qualitative descriptive approach. The data collection tools in this study are observation, interviews and documentation. The data analysis technique is through the process of data collection, data reduction, data presentation, and drawing conclusions. Based on the results of the study, it can be concluded that the implementation of an accounting information system for cash purchases and cash sales at the Metro Salah Parkir Stores is already computerized. This can be seen from the elements of cash purchases at Metro Salah Parkir Stores, namely: Rel

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Rieg, Robert, Justyna Dobroszek, and Ewelina Zarzycka. "Professionalisation of Family Firms and Accounting Function: Empirical Evidence." Central European Economic Journal 9, no. 56 (2022): 113–31. http://dx.doi.org/10.2478/ceej-2022-0008.

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Abstract An increasing influence of families in firms is associated with lower professionalisation. A less professionalized firm might not be able to exploit the benefits of elaborate accounting functions that are fundamental for effective decision-making and control. Yet, it is unclear to date if higher family influence leads to less differentiated and professionalized accounting functions and hence less effective decision-making and control. We test this proposition based on survey data with Bayesian regressions and interaction effects. We find evidence that the impact of family on professio

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Gayatri, Aisya, Afridian Wirahadi Ahmad, and Ermatati Hatta. "Perancangan Sistem Akuntansi Penjualan Tunai Pada Toko Barasaki Siteba." Jurnal Akuntansi, Bisnis dan Ekonomi Indonesia (JABEI) 2, no. 2 (2023): 56–67. http://dx.doi.org/10.30630/jabei.v2i2.163.

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The purpose of this study was to design a cash sales accounting information system used by Barasaki Stores. This research is in the form of observation and interviews. Data was collected by collecting data from Barasaki Stores directly by observing, videotaping all activities, documents and accounting records used, internal control system mechanisms, and functions involved in cash sales at Barasaki Stores, as well as conducting debriefings with store managers and employees which is related. Data were analyzed using descriptive data analysis techniques that compared theoretical knowledge relate

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Lazarev, Sergei V. "ARCHITECTURE OF INFORMATION SYSTEMS FOR ACCOUNTING AND ANALYTICAL SUPPORT IN RETAIL COMPANIES." EKONOMIKA I UPRAVLENIE: PROBLEMY, RESHENIYA 4/13, no. 157 (2025): 41–47. https://doi.org/10.36871/ek.up.p.r.2025.04.13.006.

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The purpose of the study is to determine and scientifically confirm the applicability of the information systems architecture proposed by the author to achieve the goals of accounting and analytical support for retail companies. The relevance of the topic is that in connection with the transition to a modern digital economy, the accounting and analysis function is transformed from a control function and analysis of transactions and events to an information function, which requires the involvement of information systems other than the accounting system in the accounting and analytical process.

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Serebryakova, T. Yu. "Accounting Paradigms, Models and Practical Applications: Facing Development Challenges." Accounting. Analysis. Auditing 12, no. 2 (2025): 29–39. https://doi.org/10.26794/2408-9303-2025-12-2-29-39.

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This article explores the evolution of accounting, its scientific foundations, and the impact of historical concepts on its development. It is a thought-provoking piece designed to engage practitioners and spur discussions about the future of accounting in our country. We examine potential paths for accounting’s advancement in the age of automated production and management. Our goal is to categorize different types of accounting, align them with current paradigms, and evaluate the prospects for accounting as a scientific discipline. We employ a systematic approach, logical analysis, legal and

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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 (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 prob

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Andika Windiarti and Moh.Afrizal M. "Analisis Penerapan Sistem Informasi Penggajian dan Pengupahan Dalam Peningkatan Kinerja Karyawan Pada Pt. Enwe Putra Perkasa." Journal of Sustainability Bussiness Research (JSBR) 1, no. 1 (2020): 198–204. http://dx.doi.org/10.36456/jsbr.v1i1.2992.

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The application of payroll and wage accounting systems at PT. Enwe Putra Perkasa is a system carried out by the company to find out whether the payroll system is running well or not, by looking at related functions, related documents, related records and procedures for making payroll. The results showed a related function in the payroll accounting system in PT. Enwe Putra Perkasa is not fully in accordance with the related functions that have been explained in theory. Related documents in the payroll accounting system in PT. Enwe Putra Perkasa is good enough and almost in accordance with relat

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